Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2019	Jul. 23, 2019
Entity Information [Line Items]
Entity Registrant Name	Amneal Pharmaceuticals, Inc.
Entity Central Index Key	0001723128
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Current Reporting	Yes
Entity Shell Company	false
Class A Common Stock
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		128,150,558
Class B Common Stock
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		170,940,707

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Income Statement [Abstract]
Net revenue	$ 404,642	$ 413,787	$ 850,762	$ 688,976
Cost of goods sold	296,381	235,492	606,124	366,086
Cost of goods sold impairment charges	3,012	0	56,309	0
Gross profit	105,249	178,295	188,329	322,890
Selling, general and administrative	67,281	56,003	151,717	81,124
Research and development	48,016	50,335	101,874	94,544
In-process research and development impairment charges	0	0	22,787	0
Intellectual property legal development expenses	2,511	4,047	6,677	8,623
Legal settlement gains	0	(3,000)	0	(3,000)
Acquisition, transaction-related and integration expenses	3,519	207,507	9,551	214,642
Restructuring and other charges	2,835	44,465	8,996	44,465
Operating income (loss)	(18,913)	(181,062)	(113,273)	(117,508)
Other (expense) income:
Interest expense, net	(43,886)	(36,622)	(87,167)	(57,673)
Foreign exchange gain (loss), net	8,311	(25,946)	2,847	(17,381)
Loss on extinguishment of debt	0	(19,667)	0	(19,667)
(Loss) gain on sale of international businesses, net	(1,888)	0	6,930	0
Other income, net	149	791	1,256	1,739
Total other expense, net	(37,314)	(81,444)	(76,134)	(92,982)
Loss before income taxes	(56,227)	(262,506)	(189,407)	(210,490)
Benefit from income taxes	(5,701)	(12,416)	(14,129)	(12,052)
Net loss	(50,526)	(250,090)	(175,278)	(198,438)
Less: Net loss attributable to Amneal Pharmaceuticals LLC pre-Combination	0	200,341	0	148,806
Less: Net loss attributable to non-controlling interests	33,624	31,885	110,495	31,768
Net loss attributable to Amneal Pharmaceuticals, Inc. before accretion of redeemable non-controlling interest	(16,902)	(17,864)	(64,783)	(17,864)
Accretion of redeemable non-controlling interest	0	(1,240)	0	(1,240)
Net loss attributable to Amneal Pharmaceuticals, Inc.	$ (16,902)	$ (19,104)	$ (64,783)	$ (19,104)
Net loss per share attributable to Amneal Pharmaceuticals, Inc.'s common stockholders:
Class A and Class B-1 basic and diluted (In USD per share)	$ (0.13)	$ (0.15)	$ (0.51)	$ (0.15)
Weighted-average common shares outstanding:
Class A and Class B-1 basic and diluted (in shares)	128,016	127,112	127,852	127,112

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Statement of Other Comprehensive Income [Abstract]
Net loss	$ (50,526)	$ (250,090)	$ (175,278)	$ (198,438)
Less: Net loss attributable to Amneal Pharmaceuticals LLC pre-Combination	0	200,341	0	148,806
Less: Net loss attributable to non-controlling interests	33,624	31,885	110,495	31,768
Net loss attributable to Amneal Pharmaceuticals, Inc. before accretion of redeemable non-controlling interest	(16,902)	(17,864)	(64,783)	(17,864)
Accretion of redeemable non-controlling interest	0	(1,240)	0	(1,240)
Net loss attributable to Amneal Pharmaceuticals, Inc.	(16,902)	(19,104)	(64,783)	(19,104)
Other comprehensive income (loss):
Foreign currency translation adjustments arising during the period	(6,219)	8,932	(983)	(1,025)
Less: Reclassification of foreign currency translation adjustment included in net loss	40	0	3,413	0
Foreign currency translation adjustments, net	(6,179)	8,932	2,430	(1,025)
Less: Other comprehensive income attributable to Amneal Pharmaceuticals LLC pre-Combination	0	(11,678)	0	(1,721)
Less: Other comprehensive loss (income) attributable to non-controlling interests	3,533	1,576	(1,394)	1,576
Other comprehensive (loss) income attributable to Amneal Pharmaceuticals, Inc.	(2,646)	(1,170)	1,036	(1,170)
Comprehensive loss attributable to Amneal Pharmaceuticals, Inc.	$ (19,548)	$ (20,274)	$ (63,747)	$ (20,274)

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 54,893	$ 213,394
Restricted cash	2,129	5,385
Trade accounts receivable, net	634,666	481,495
Inventories	414,627	457,219
Prepaid expenses and other current assets	77,062	128,321
Related party receivables	2,470	830
Total current assets	1,185,847	1,286,644
Property, plant and equipment, net	508,086	544,146
Goodwill	420,017	426,226
Intangible assets, net	1,553,330	1,654,969
Deferred tax asset, net	391,881	373,159
Operating lease right-of-use assets	76,931
Other assets	63,459	67,592
Total assets	4,262,139	4,352,736
Current liabilities:
Accounts payable and accrued expenses	505,143	514,440
Current portion of long-term debt, net	21,445	21,449
Related party payables	2,965	17,695
Total current liabilities	546,159	553,850
Long-term debt, net	2,619,788	2,630,598
Deferred income taxes	0	1,178
Liabilities under tax receivable agreement	193,499	192,884
Other liabilities	28,653	38,780
Total long-term liabilities	2,966,628	2,902,523
Commitments and contingencies (Notes 5, 11 and 13)
Stockholders' Equity
Preferred stock, $0.01 par value, 2,000 shares authorized; none issued at both June 30, 2019 and December 31, 2018	0	0
Additional paid-in capital	544,161	530,438
Stockholders' accumulated deficit	(80,746)	(20,920)
Accumulated other comprehensive loss	(6,750)	(7,755)
Total Amneal Pharmaceuticals, Inc. stockholders' equity	459,656	504,750
Non-controlling interests	289,696	391,613
Total stockholders' equity	749,352	896,363
Total liabilities and stockholders' equity	4,262,139	4,352,736
Common Class A
Stockholders' Equity
Common stock	1,281	1,151
Common Class B
Stockholders' Equity
Common stock	1,710	1,713
Common Class B-1
Stockholders' Equity
Common stock	0	123
Excluding Related Party
Current assets:
Operating lease right-of-use assets	59,900
Current liabilities:
Current portion of operating lease liabilities	13,313
Operating lease liabilities	47,836
Related Party
Current assets:
Operating lease right-of-use assets	17,031
Financing lease right-of-use assets - related party	62,588
Current liabilities:
Current portion of operating lease liabilities	2,258
Current portion of operating and financing lease liabilities - related party	3,293
Current portion of financing obligation - related party		266
Operating lease liabilities	14,862
Financing lease liabilities - related party	$ 61,990
Financing obligation - related party		$ 39,083

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2019	Dec. 31, 2018
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	2,000,000	2,000,000
Preferred stock, shares issued (in shares)	0	0
Class A Common Stock
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	900,000,000	900,000,000
Common stock, shares issued (in shares)	128,151,000	115,047,000
Common stock, shares outstanding (in shares)	128,151,000	115,047,000
Class B Common Stock
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	300,000,000	300,000,000
Common stock, shares issued (in shares)	170,941,000	171,261,000
Common stock, shares outstanding (in shares)	170,941,000	171,261,000
Class B-1 Common Stock
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	18,000,000	18,000,000
Common stock, shares issued (in shares)	0	12,329,000
Common stock, shares outstanding (in shares)	0	12,329,000

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Cash flows from operating activities:
Net loss	$ (175,278)	$ (198,438)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	99,574	46,897
Amortization of Levothyroxine Transition Agreement asset	36,393	0
Unrealized foreign currency (gain) loss	(3,695)	17,032
Amortization of debt issuance costs	3,218	2,577
Loss on extinguishment of debt	0	19,667
Gain on sale of international businesses, net	(6,930)	0
Gain on termination of lease	0	(3,524)
Intangible asset impairment charges	79,096	0
Non-cash restructuring and asset-related charges	1,314	0
Deferred tax benefit	(18,209)	(14,993)
Stock-based compensation and PPU expense	10,571	160,401
Inventory provision	50,410	17,426
Other operating charges and credits, net	3,155	927
Changes in assets and liabilities:
Trade accounts receivable, net	(162,954)	(60,051)
Inventories	(19,658)	(71,655)
Prepaid expenses, other current assets and other assets	28,614	(5,107)
Related party receivables	(1,624)	11,017
Accounts payable, accrued expenses and other liabilities	(13,538)	19,630
Related party payables	2,225	(13,356)
Net cash used in operating activities	(87,316)	(71,550)
Cash flows from investing activities:
Purchases of property, plant and equipment	(29,629)	(36,600)
Acquisition of product rights and licenses	(50,000)	(3,000)
Acquisitions, net of cash acquired	0	(321,324)
Proceeds from sale of international businesses, net of cash sold	34,834	0
Net cash used in investing activities	(44,795)	(360,924)
Cash flows from financing activities:
Payments of deferred financing costs and debt extinguishment costs	0	(54,955)
Proceeds from issuance of debt	0	1,325,383
Payments of principal on debt and capital leases	(13,500)	(603,551)
Payments on revolving credit line	0	(75,000)
Proceeds from exercise of stock options	1,385	1,977
Employee payroll tax withholding on restricted stock unit vesting	(921)	0
Equity contributions	0	27,742
Capital contribution from non-controlling interest	0	360
Acquisition of non-controlling interest	(3,543)	0
Tax distribution to non-controlling interest	(13,494)	0
Distributions to members	0	(182,998)
Payments of principal on financing lease - related party	(866)
Repayment of related party note	0	(14,842)
Net cash (used in) provided by financing activities	(30,939)	423,995
Effect of foreign exchange rate on cash	1,293	(853)
Net decrease in cash, cash equivalents, and restricted cash	(161,757)	(9,332)
Cash, cash equivalents, and restricted cash - beginning of period	218,779	77,922
Cash, cash equivalents, and restricted cash - end of period	57,022	68,590
Cash and cash equivalents - end of period	54,893	61,521
Restricted cash - end of period	2,129	7,069
Supplemental disclosure of cash flow information:
Cash paid for interest	81,103	50,391
Cash received for income taxes	8,533	0
Supplemental disclosure of non-cash investing and financing activity:
Distribution to members	0	8,562
Payable for acquisition of product rights and licenses	0	10,000
Related Party
Cash flows from financing activities:
Payments of principal on financing lease - related party	(866)	0
Payments of financing obligation - related party	$ 0	$ (121)

Consolidated Statement of Stockholders' Equity / Members’ Deficit - USD ($) shares in Thousands, $ in Thousands	Total	Class A Common Stock	Class B-1 Common Stock	Members' Equity	Common Stock Class A Common Stock	Common Stock Class B Common Stock	Common Stock Class B-1 Common Stock	Additional Paid-in Capital	Members' and Stockholders' Accumulated Deficit	Accumulated Other Comprehensive (Loss) Income	Non-Controlling Interests
Members' equity beginning balance at Dec. 31, 2017	$ (375,582)			$ 2,716				$ 8,562	$ (382,785)	$ (14,232)	$ 10,157
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income, Period Prior to the Combination	(148,806)
Net loss	(198,438)
Foreign currency translation adjustment	(1,025)
Shares ending balance (in shares) at Jun. 30, 2018					114,859	171,261	12,329
Stockholders' equity ending balance at Jun. 30, 2018	939,486				$ 1,149	$ 1,713	$ 123	517,122	(19,104)	(6,502)	444,985
Redeemable Noncontrolling Interest, balance at Dec. 31, 2017	0
Increase (Decrease) in Temporary Equity [Roll Forward]
Reclassification of redeemable non-controlling interest	11,858
Redeemable Noncontrolling Interest, balance at Jun. 30, 2018	11,858
Members' equity beginning balance at Mar. 31, 2018	(368,819)			$ 2,716					(357,980)	(24,189)	10,634
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income, Period Prior to the Combination	(200,341)
Net loss	(250,090)
Foreign currency translation adjustment	8,932
Shares ending balance (in shares) at Jun. 30, 2018					114,859	171,261	12,329
Stockholders' equity ending balance at Jun. 30, 2018	939,486				$ 1,149	$ 1,713	$ 123	517,122	(19,104)	(6,502)	444,985
Redeemable Noncontrolling Interest, balance at Mar. 31, 2018	0
Increase (Decrease) in Temporary Equity [Roll Forward]
Reclassification of redeemable non-controlling interest	11,858
Redeemable Noncontrolling Interest, balance at Jun. 30, 2018	11,858
Shares beginning balance (in shares) at Dec. 31, 2018					115,047	171,261	12,329
Stockholders' equity beginning balance at Dec. 31, 2018	896,363				$ 1,151	$ 1,713	$ 123	530,438	(20,920)	(7,755)	391,613
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income, Period Prior to the Combination	0
Net loss	(175,278)								(64,783)		(110,495)
Foreign currency translation adjustment	(983)									(425)	(558)
Stock-based compensation	10,571							10,571
Exercise of stock options (in shares)					205
Exercise of stock options	1,385				$ 2			922		(7)	468
Restricted stock unit vesting, net of shares withheld to cover payroll taxes (in shares)					250
Restricted stock unit vesting, net of shares withheld to cover payroll taxes	(921)				$ 2			6		(5)	(924)
Redemption of Class B Common Stock (in shares)					320	320
Redemption of Class B Common Stock	223				$ 3	$ (3)		1,124		(19)	(882)
Conversion of Class B-1 Common Stock (in shares)					12,329		(12,329)
Conversion of Class B-1 Common Stock					$ 123		$ (123)
Tax distribution	(82)										(82)
Reclassification of foreign currency translation adjustment included in net loss	3,413									1,461	1,952
Other	1,100							1,100
Shares ending balance (in shares) at Jun. 30, 2019					128,151	170,941	0
Stockholders' equity ending balance at Jun. 30, 2019	749,352				$ 1,281	$ 1,710	$ 0	544,161	(80,746)	(6,750)	289,696
Shares beginning balance (in shares) at Mar. 31, 2019					115,564	170,941	12,329
Stockholders' equity beginning balance at Mar. 31, 2019	799,781				$ 1,156	$ 1,710	$ 123	537,159	(63,844)	(4,099)	327,576
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net (loss) income, Period Prior to the Combination	0
Net loss	(50,526)								(16,902)		(33,624)
Foreign currency translation adjustment	(6,219)									(2,663)	(3,556)
Stock-based compensation	6,224							6,224
Exercise of stock options (in shares)					8
Exercise of stock options	375				$ 0			174		0	201
Restricted stock unit vesting, net of shares withheld to cover payroll taxes (in shares)					250
Restricted stock unit vesting, net of shares withheld to cover payroll taxes	(921)				$ 2			6		(5)	(924)
Conversion of Class B-1 Common Stock (in shares)		12,300	(12,300)		12,329		(12,329)
Conversion of Class B-1 Common Stock					$ 123		$ (123)
Reclassification of foreign currency translation adjustment included in net loss	40									17	23
Other	598							598
Shares ending balance (in shares) at Jun. 30, 2019					128,151	170,941	0
Stockholders' equity ending balance at Jun. 30, 2019	$ 749,352				$ 1,281	$ 1,710	$ 0	$ 544,161	$ (80,746)	$ (6,750)	$ 289,696

Nature of Operations	6 Months Ended
Nature of Operations	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	Nature of Operations 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"). The Company is a holding company, whose principal assets are Amneal Common Units. 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 operates principally in the United States, Switzerland, India, and Ireland. Amneal divested its operations in the United Kingdom on March 30, 2019 and Germany on May 3, 2019. For additional information, refer to Note 3. Acquisitions and Divestitures. 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, 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 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%. 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 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 (the "Amneal Group") upon the consummation of the Combination, PIPE Investment and Closing Date Redemption was approximately 57%. As of both December 31, 2018 and June 30, 2019, the overall interest percentage held by non-controlling interest holders was approximately 57%. On July 5, 2018, Holdings distributed to its members all Amneal Common Units and shares of Class B Common Stock held by Holdings. As a result, as of June 30, 2019, Holdings did not hold any equity interest in Amneal or the Company. During the second quarter of 2019, pursuant to the Company's certificate of incorporation, the Company converted all (12.3 million) of its issued and outstanding shares of Class B-1 Common Stock to Class A Common Stock and such shares of Class B-1 Common Stock have been retired and may not be reissued by the Company. The rights of Class A Common Stock and Class B-1 Common Stock are identical, except that the Class B-1 Common Stock had certain director appointment rights and the Class B-1 Common Stock had no voting rights (other than with respect to its director appointment right and as otherwise required by law).

Summary of Significant Accounting Policies	6 Months Ended
Summary of Significant Accounting Policies	Jun. 30, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited consolidated financial statements, which are prepared in accordance with generally accepted accounting principles in the United States of America, should be read in conjunction with Amneal’s annual audited financial statements for the year ended December 31, 2018 included in the Company’s 2018 Annual Report on Form 10-K. Certain information and footnote disclosures normally included in annual financial statements have been omitted from the accompanying unaudited consolidated financial statements. In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments, consisting of only normal recurring adjustments, necessary for a fair statement of the Company's financial position as of June 30, 2019, cash flows for the six months ended June 30, 2019 and 2018 and the results of its operations, its comprehensive loss and changes in stockholders' equity for the three and six months ended June 30, 2019 and 2018. The consolidated balance sheet data at December 31, 2018 was derived from the Company's audited annual financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America. The accounting policies of the Company are set forth in Note 2. Summary of Significant Accounting Policies contained in the Company’s 2018 Annual Report on Form 10-K, except for the impact of the adoption of new accounting standards discussed under Recently Adopted Accounting Pronouncements. Use of Estimates The preparation of financial statements 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, billbacks, allowances for accounts receivable, accrued liabilities, stock-based compensation, valuation of inventory balances, the determination of useful lives for product rights, allowances for deferred tax assets 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. Reclassifications Certain prior period balances have been reclassified to conform to the current period presentation. Recently Adopted Accounting Pronouncements Leases In February 2016, the Financial Accounting Standards Board ("FASB") issued ASU 2016-02, Leases, which was subsequently supplemented by clarifying guidance (collectively, "Topic 842") to improve financial reporting of leasing transactions. Topic 842 requires a lessee to recognize most leases, including those classified as operating, on its balance sheets as right of use ("ROU") assets and lease liabilities and requires disclose of additional key information about leases. The Company elected to apply the modified retrospective transition provisions of Topic 842 on January 1, 2019, the date of adoption. In addition, the Company elected the package of practical expedients permitted under the transition guidance within the new standard. This allowed the Company to carry forward historical lease classifications. Adoption of this standard resulted in the recording of operating lease ROU assets and operating lease liabilities of $85 million and $86 million, respectively. The transition guidance of Topic 842 also required the Company to de-recognize the build to suit accounting associated with a related party lease for integrated manufacturing and office space and recognize that transaction as a financing lease as of January 1, 2019. The resulting de-recognition reduced leasehold improvements and a financing obligation by $24 million and $39 million, respectively, and increased non-controlling interests and stockholders' accumulated deficit, net of income taxes, by $9 million and $5 million, respectively. The arrangement was then recognized as a financing lease with an ROU asset and lease liability of $64 million on January 1, 2019. Leases with related parties, the details of which are described in Note 15. Related Party Transactions, are presented separately in the Company's balance sheets. The adoption of Topic 842 did not have a material impact on the Company's consolidated statements of operations. ROU assets and lease liabilities for reporting periods beginning on or after January 1, 2019 are presented under the new guidance, while prior periods amounts were not adjusted and continue to be reported in accordance with previous guidance. All significant lease arrangements after January 1, 2019 are recognized as ROU assets and lease liabilities at lease commencement. ROU assets represent the Company's right to use an underlying asset for the lease term and lease liabilities represent its obligation to make lease payments arising from the lease. ROU assets and liabilities are recognized at the commencement date based on the present value of the future lease payments using the Company's incremental borrowing rate, which is assessed quarterly. Operating lease expense is recognized on a straight-line basis over the lease term. At each balance sheet date, operating and financing lease liabilities continue to represent the present value of the future payments. Financing lease ROU assets are expensed using the straight-line method, unless another basis is more representative of the pattern of economic benefit, to lease expense. Interest on financing lease liabilities is recognized in interest expense. Leases with an initial term of 12 months or less (short-term leases) are not recognized in the balance sheet and the related lease payments are recognized as incurred over the lease term. The Company separates lease and non-lease components. A portion of the Company's real estate leases are subject to periodic changes in the Consumer Price Index ("CPI"). The changes to the CPI are treated as variable lease payments and recognized in the period in which the obligation for those payments was incurred. For further details regarding the Company's leases, refer to Note 11. Leases. Financial Instruments 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 Company adopted ASU 2016-01 as of January 1, 2019 and it did not have a material impact on the Company's consolidated financial statements. Goodwill 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. The Company adopted ASU 2017-04 as of April 1, 2019 on a prospective basis and it did not have a material impact on the Company's consolidated financial statements. 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 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.

Acquisitions and Divestitures

6 Months Ended

Jun. 30, 2019

Business Combinations [Abstract]

Acquisitions and Divestitures

Acquisitions

Impax Acquisition

On May 4, 2018, the Company completed the Combination, as described in Note 1. Nature of Operations. For the three and six months ended June 30, 2018, transaction costs associated with the Impax acquisition of $16 million and $23 million, respectively, were recorded in acquisition, transaction-related and integration expenses (none for the three and six months ended June 30, 2019).

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 their ownership of Class B Common Stock, and (iii) a majority of the directors on the Company's current 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 purchase price allocation for the Impax acquisition (in thousands):



	Final Fair Values As of June 30, 2019
Trade accounts receivable, net	$	210,820
Inventories	183,088
Prepaid expenses and other current assets	91,430
Property, plant and equipment	87,472
Goodwill	398,733
Intangible assets	1,574,929
Other	55,790
Total assets acquired	2,602,262
Accounts payable	47,912
Accrued expenses and other current liabilities	274,979
Long-term debt	599,400
Other long-term liabilities	33,793
Total liabilities assumed	956,084
Net assets acquired	$	1,646,178

Intangible Assets

The acquired intangible assets are being amortized over their estimated useful lives as follows (in thousands):

In addition to the amortizable intangible assets noted above, $529 million was allocated to in-process research and development ("IPR&D"), which is currently not subject to amortization.

The estimated fair value of the IPR&D 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 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, research and development costs, 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 $360 million has been allocated to the Company’s Specialty segment and approximately $39 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.

The Company made 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 obtained this information during due diligence and through other sources. In the months after closing, as the Company obtained additional information about these assets and liabilities and learned more about the newly acquired business, it was 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.

Unaudited Pro Forma Information

The unaudited pro forma combined results of operations for the three and six months ended June 30, 2018 (assuming the closing of the Combination occurred on January 1, 2017) are as follows (in thousands):



	Three Months Ended June 30, 2018			Six Months Ended June 30, 2018
Net revenue	$	447,524		$	865,068
Net loss	$	(86,621	)	$	(161,050	)
Net loss attributable to Amneal Pharmaceuticals, Inc.	$	(19,759	)	$	(28,454	)

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, 2017. 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.

UK Divestiture

On March 30, 2019, the Company sold 100% of the stock of its Creo Pharma Holding Limited subsidiary, which comprised substantially all of the Company's operations in the United Kingdom, to AI Sirona (Luxembourg) Acquisition S.a.r.l ("AI Sirona") for net cash consideration of approximately $32 million which was received in April 2019. The carrying value of the net assets sold was $22 million, including intangible assets of $7 million and goodwill of $5 million. As a result of the sale, the Company recognized a pre-tax gain of $9 million, inclusive of transaction costs and the recognition of accumulated foreign currency translation adjustment losses of $3 million, within (loss) gain on sale of international business for the six months ended June 30, 2019. As part of the disposition, the Company entered into a supply and license agreement with AI Sirona to supply certain products for a period of up to two years.

Germany Divestiture

On May 3, 2019, the Company sold 100% of the stock of its Amneal Deutschland GmbH subsidiary ("ADG"), which comprised substantially all of the Company's operations in Germany, to EVER Pharma Holding Ges.m.b.H. (“EVER”) for net cash consideration of approximately $3 million which was received in May 2019. The carrying value of the net assets sold was $7 million, including goodwill of $0.5 million. As a result of the sale, the Company recognized a pre-tax loss of $2 million, inclusive of transaction costs and the recognition of accumulated foreign currency translation adjustment losses, within (loss) gain on sale of international business for the three and six months ended June 30, 2019. As part of the disposition, the Company also entered into a license and supply agreement with EVER to supply certain products for an 18 month period.

Revenue Recognition

6 Months Ended

Jun. 30, 2019

Revenue from Contract with Customer [Abstract]

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 accounted for approximately 81% and 80% of total gross sales of products for the three and six months ended June 30, 2019, respectively. The Company's three largest customers account for approximately 82% and 80% of total gross sales of products for the and three and six months ended June 30, 2018, respectively.

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 three and six months ended June 30, 2019 and 2018 are set forth below (in thousands, except for percentages):



Segment	Product Family	Three Months Ended June 30, 2019
		$		%
Generics	Levothyroxine Sodium	$	46,459	11%
Specialty	Rytary®	33,000		8%
Generics	Diclofenac Sodium Gel	25,010		6%
Generics	Epinephrine Auto-Injector (generic Adrenaclick®)	15,959		4%
Generics	Yuvafem-Estradiol	$	14,022	3%



Segment	Product Family	Three Months Ended June 30, 2018
		$		%
Generics	Diclofenac Sodium Gel	$	31,820	8%
Generics	Yuvafem-Estradiol	30,827		7%
Generics	Aspirin; Dipyridamole ER Capsule	27,919		7%
Specialty	Rytary®	20,520		5%
Generics	Epinephrine Auto-Injector (generic Adrenaclick®)	$	19,166	5%



Segment	Product Family	Six Months Ended June 30, 2019
		$		%
Generics	Levothyroxine Sodium	$	95,453	11%
Specialty	Rytary®	61,828		7%
Generics	Diclofenac Sodium Gel	48,477		6%
Generics	Yuvafem-Estradiol	32,761		4%
Generics	Epinephrine Auto-Injector (generic Adrenaclick®)	$	31,154	4%



Segment	Product Family	Six Months Ended June 30, 2018
		$		%
Generics	Diclofenac Sodium Gel	$	52,096	8%
Generics	Yuvafem-Estradiol	50,094		7%
Generics	Aspirin; Dipyridamole ER Capsule	44,941		7%
Generics	Oseltamivir	39,634		6%
Specialty	Rytary®	$	20,520	3%

A rollforward of the major categories of sales-related deductions for the six months ended June 30, 2019 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 December 31, 2018	$	829,596		$	36,157		$	154,503		$	74,202
Provision related to sales recorded in the period	2,294,169			68,883			41,682			82,981
Credits/payments issued during the period	(2,333,025		)	(78,111		)	(55,500		)	(65,524		)
Balance at June 30, 2019	$	790,740		$	26,929		$	140,685		$	91,659

Alliance and Collaboration	6 Months Ended
Alliance and Collaboration	Jun. 30, 2019
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"). This agreement designated the Company as JSP's exclusive commercial partner for Levothyroxine in the U.S. market for a 10-year term commencing on March 22, 2019. Under this license and supply agreement with JSP, the Company accrued the up-front license payment of $50 million on March 22, 2019, which was paid in April 2019. 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. On November 9, 2018, the Company entered into a transition agreement ("Transition Agreement") with Lannett Company (“Lannett”) and JSP. Under the terms of the Transition 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 made $47 million of non-refundable payments to Lannett. For the six months ended June 30, 2019 and the year ended December 31, 2018, $37 million and $10 million, respectively, were expensed to cost of goods sold, as the Company sold Levothyroxine (none in the three months ended June 30, 2019). As of December 31, 2018, the Company had a $4 million transition contract liability, which was fully settled in February 2019. 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 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 three and six months ended June 30, 2019, the Company expensed a milestone payment of nil and $1 million, respectively, to research and development. For both the three and six months ended June 30, 2018, the Company expensed a milestone payment of $0.5 million in research and development. 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 AZ 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 sales for royalties under this agreement of $5 million and $9 million for the three and six months ended June 30, 2019, respectively, and $1 million for both the three and six months ended June 30, 2018. 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. 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.

Restructuring and Other Charges

6 Months Ended

Jun. 30, 2019

Restructuring and Related Activities [Abstract]

Restructuring and Other 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 (collectively these actions comprise the "Plan").

The following table sets forth the components of the Company's restructuring and other charges (in thousands):



	Three Months Ended June 30,				Six Months Ended June 30,
	2019		2018		2019		2018
Employee restructuring separation charges ⁽¹⁾	$	516	$	44,465	$	2,420	$	44,465
Asset-related charges⁽²⁾	900		—		1,314		—
Total employee and asset-related restructuring charges	1,416		44,465		3,734		44,465
Other employee severance charges	1,419		—		5,262		—
Total restructuring and other charges	$	2,835	$	44,465	$	8,996	$	44,465

⁽¹⁾ Employee restructuring separation charges include the cost of benefits provided pursuant to the Company's severance programs for employees impacted by the Plan at the Company's Hayward, CA and other facilities.

⁽²⁾Asset-related charges are primarily associated with the write-off of property, plant and equipment in connection with the closing of the Company's Hayward, CA facilities.

The charges related to restructuring impacted segment earnings as follows (in thousands):



	Three Months Ended June 30,				Six Months Ended June 30,
	2019		2018		2019		2018
Generics	$	1,317	$	24,797	$	2,313	$	24,797
Specialty	—		2,421		178		2,421
Corporate	99		17,247		1,243		17,247
Total employee and asset-related restructuring charges	$	1,416	$	44,465	$	3,734	$	44,465

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 Restructuring
Balance at December 31, 2018	$	22,112
Charges to income	2,420
Payments	(22,075		)
Balance at June 30, 2019	$	2,457

See Note 18. Subsequent Events for a discussion of a restructuring plan announced July 10, 2019.

Loss per Share

6 Months Ended

Jun. 30, 2019

Earnings Per Share [Abstract]

Loss per Share

Basic loss 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 loss 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, 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 loss per share of Class A Common Stock and Class B-1 Common Stock (in thousands, except per share amounts):



	Three Months Ended June 30,						Six Months Ended June 30,
	2019			2018			2019			2018
Numerator:
Net loss attributable to Amneal Pharmaceuticals, Inc.	$	(16,902	)	$	(19,104	)	$	(64,783	)	$	(19,104	)

Denominator:
Weighted-average shares of Class A Common Stock and Class B-1 Common Stock outstanding - basic and diluted	128,016			127,112			127,852			127,112

Net loss per share attributable to Amneal Pharmaceuticals, Inc.'s common stockholders:
Class A and Class B-1 basic and diluted	$	(0.13	)	$	(0.15	)	$	(0.51	)	$	(0.15	)

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. Therefore, loss per share is the same for the three and six months ended June 30, 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. As such, separate presentation of 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):



	Three Months Ended June 30,		Six Months Ended June 30,
	2019	2018	2019	2018
Stock options⁽¹⁾	8,407	6,028	8,407	6,028
Restricted stock units⁽¹⁾	2,894	1,320	2,894	1,320
Performance stock units⁽¹⁾	465	—	465	—
Shares of Class B Common Stock⁽²⁾	170,941	171,261	170,941	171,261

⁽¹⁾Excluded from the computation of diluted loss 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 three and six months ended June 30, 2019 and 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.

Income taxes	6 Months Ended
Income taxes	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Income taxes	Income taxes As a result of the Combination (refer to Note 1. Nature of Operations), the Company became the sole managing member of Amneal, with Amneal being the accounting predecessor for accounting purposes. Amneal is a limited liability company that is treated as a partnership for U.S. federal and 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. Amneal provides for income taxes in the various foreign jurisdictions in which it operates. The Company records its valuation allowances against its deferred tax assets when it is more likely than not that all or a portion of a deferred tax asset will not be realized. The Company routinely evaluates the realizability of its deferred tax assets by assessing the likelihood that its deferred tax assets will be recovered based on all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, estimates of future taxable income, tax planning strategies and results of operations. Estimating future taxable income is inherently uncertain and requires judgment. In projecting future taxable income, the Company considers its historical results and incorporates certain assumptions, including projected new product launches, revenue growth, and operating margins, among others. As of June 30, 2019, the Company had approximately $392 million in net deferred tax assets ("DTAs"), which included a U.S. net DTA of $386 million and foreign net DTAs of $6 million. These DTAs include U.S. deferred taxes on the Company's investment in Amneal totaling $240 million that can be used to offset taxable income in future periods and reduce the Company's income taxes payable in those future periods. These DTAs also include net operating loss ("NOL") carryforwards which have no expiration. At this time, the Company considers it more likely than not that it will have sufficient taxable income in the future that will allow it to realize these DTAs. As such, no additional valuation allowance was recognized as of June 30, 2019. However, if the Company is unable to generate sufficient taxable income from its future operations, a substantial valuation allowance to reduce the Company's DTAs may be required, which could materially increase the Company's income tax expense in the period the valuation allowance is recognized and have a material adverse effect on its results of operations and financial condition. In connection with the Combination, the Company entered into a tax receivable agreement (“TRA”) for which it is generally required to pay the other holders of Amneal Common Units 85% of the applicable tax savings, if any, in U.S. federal and state income tax that it 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 TRA (including imputed interest). The Company did not record an additional TRA liability during the three months ended June 30, 2019 as there were no exchanges during that period. The Company's TRA liability payable was $193 million as of both June 30, 2019 and December 31, 2018. Such amounts will be paid when such deferred tax assets are realized as a reduction to income taxes due or payable. For the three months ended June 30, 2019 and 2018, the Company's benefit from income taxes and effective tax rates were $6 million and 10.1% and $12 million and 4.7%, respectively. The Company’s benefit from income taxes and effective tax rate were $14 million and 7.5% and $12 million and 5.7%, for the six months ended June 30, 2019 and 2018, respectively. The change in income taxes is primarily due to the change in the Company's legal structure subsequent to the Combination. Prior to the Combination, as a limited liability company, income taxes were only provided for the international subsidiaries as all domestic taxes flowed to the members. Subsequent to May 4, 2018, domestic income taxes were also provided for the Company's allocable share of income or losses from Amneal at the prevailing U.S. federal, state, and local corporate income tax rates. The change in income tax benefit for the three and six months ended June 30, 2019 is also impacted by the year-over-year decline in pre-tax loss. For the three and six months ended June 30, 2019, the decline in pre-tax loss was primarily attributable to a $204 million and $205 million, respectively, decline in acquisition, transaction-related and integration expenses as well as a $41 million and $35 million, respectively, decline in restructuring and other charges associated with severance benefits. 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. Impax's federal tax filings for the 2015, 2016 and 2017 tax years are currently under audit and these are the only tax years open under the IRS statue of limitations for Impax. 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. 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. Neither the Company nor any of its other affiliates is currently under audit for state income tax.

Trade Accounts Receivable, Net

6 Months Ended

Jun. 30, 2019

Receivables [Abstract]

Trade Accounts Receivable, Net

Trade accounts receivable, net is comprised of the following (in thousands):



	June 30, 2019			December 31, 2018
Gross accounts receivable	$	1,454,294		$	1,349,588

Allowance for doubtful accounts	(1,959		)	(2,340		)
Contract charge-backs and sales volume allowances	(790,740		)	(829,596		)
Cash discount allowances	(26,929		)	(36,157		)
Subtotal	(819,628		)	(868,093		)
Trade accounts receivable, net	$	634,666		$	481,495

Receivables from customers representing 10% or more of the Company’s gross trade accounts receivable reflected three customers at June 30, 2019, equal to 32%, 29%, and 22%, respectively. 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.

Inventories

6 Months Ended

Jun. 30, 2019

Inventory Disclosure [Abstract]

Inventories

Inventories, net of reserves, are comprised of the following (in thousands):



	June 30, 2019		December 31, 2018
Raw materials	$	180,188	$	181,654
Work in process	38,376		54,152
Finished goods	196,063		221,413
Total inventories	$	414,627	$	457,219

Leases

6 Months Ended

Jun. 30, 2019

Leases [Abstract]

Leases

The majority of the Company's operating and financing lease portfolio consists of corporate offices, manufacturing sites, warehouse space, research and development facilities and manufacturing equipment. The Company's leases have remaining lease terms of 1 year to 25 years. Rent expense for the three and six months ended June 30, 2019 was $6 million and $12 million, respectively. Rent expense for the three and six months ended June 30, 2018 was $4 million and $5 million, respectively.

The components of total lease costs were as follows (in thousands):



	Three Months Ended June 30, 2019		Six Months Ended June 30, 2019
Operating lease cost⁽¹⁾	$	4,950	$	10,890

Finance lease cost:
Amortization of right-of-use assets	652		1,304
Interest on lease liabilities	1,119		2,243
Total finance lease cost	1,771		3,547

Total lease cost	$	6,721	$	14,437

⁽¹⁾Includes variable and short-term lease costs.

Supplemental balance sheet information related to the Company's leases was as follows (in thousands):



Operating leases	June 30, 2019
Operating lease right-of-use assets	$	59,900
Operating lease right-of-use assets - related party	17,031
Total operating lease right-of-use assets	$	76,931

Operating lease liabilities	$	47,836
Operating lease liabilities - related party	14,862
Current portion of operating lease liabilities	13,313
Current portion of operating and financing lease liabilities - related party	2,258
Total operating lease liabilities	$	78,269

Financing leases
Financing lease right of use assets - related party	$	62,588

Financing lease liabilities - related party	$	61,990
Current portion of operating and financing lease liabilities - related party	1,035
Total financing lease liabilities	$	63,025

Supplemental cash flow information related to leases was as follows (in thousands):



	Three Months Ended June 30, 2019		Six Months Ended June 30, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from finance leases	$	1,120	$	1,870
Operating cash flows from operating leases	5,107		10,004
Financing cash flows from finance leases	247		866

Non-cash activity:
Right-of-use assets obtained in exchange for new operating lease liabilities	$	—	$	360

The table below reflects the weighted average remaining lease term and weighted average discount rate for the Company's operating and finance leases as of June 30, 2019.



	June 30, 2019
Weighted average remaining lease term - operating leases	6 years
Weighted average remaining lease term - finance leases	23 years

Weighted average discount rate - operating leases	6.1%
Weighted average discount rate - finance leases	7.0%

Maturities of lease liabilities as of June 30, 2019 were as follows (in thousands):



	Operating Leases			Financing Leases
2019⁽¹⁾	$	9,990		$	2,736
2020	19,826			5,474
2021	16,187			5,474
2022	12,342			5,474
2023	10,054			5,474
Thereafter	26,947			106,740
Total lease payments	95,346			131,372
Less: Imputed interest	(17,077		)	(68,347		)
Total	$	78,269		$	63,025

⁽¹⁾ Excludes the six months ended June 30, 2019.

As disclosed in the Company's 2018 Annual Report on Form 10-K, under the previous lease accounting standard, the table below reflects the future minimum lease payments, including reasonably assured renewals, due under non-cancelable leases and a financing obligation as of December 31, 2018 (in thousands):



	Operating Leases		Financing Obligation
2019	$	25,885	$	5,474
2020	12,071		5,474
2021	11,105		5,474
2022	10,329		5,474
2023	10,043		5,474
Thereafter	28,128		107,196
Total lease payments	97,561		134,566
Less: Imputed interest	—		(95,217		)
Total	$	97,561	$	39,349

For additional information regarding lease transactions between related parties, refer to Note 15. Related Party Transactions.

Leases

The majority of the Company's operating and financing lease portfolio consists of corporate offices, manufacturing sites, warehouse space, research and development facilities and manufacturing equipment. The Company's leases have remaining lease terms of 1 year to 25 years. Rent expense for the three and six months ended June 30, 2019 was $6 million and $12 million, respectively. Rent expense for the three and six months ended June 30, 2018 was $4 million and $5 million, respectively.

The components of total lease costs were as follows (in thousands):



	Three Months Ended June 30, 2019		Six Months Ended June 30, 2019
Operating lease cost⁽¹⁾	$	4,950	$	10,890

Finance lease cost:
Amortization of right-of-use assets	652		1,304
Interest on lease liabilities	1,119		2,243
Total finance lease cost	1,771		3,547

Total lease cost	$	6,721	$	14,437

⁽¹⁾Includes variable and short-term lease costs.

Supplemental balance sheet information related to the Company's leases was as follows (in thousands):



Operating leases	June 30, 2019
Operating lease right-of-use assets	$	59,900
Operating lease right-of-use assets - related party	17,031
Total operating lease right-of-use assets	$	76,931

Operating lease liabilities	$	47,836
Operating lease liabilities - related party	14,862
Current portion of operating lease liabilities	13,313
Current portion of operating and financing lease liabilities - related party	2,258
Total operating lease liabilities	$	78,269

Financing leases
Financing lease right of use assets - related party	$	62,588

Financing lease liabilities - related party	$	61,990
Current portion of operating and financing lease liabilities - related party	1,035
Total financing lease liabilities	$	63,025

Supplemental cash flow information related to leases was as follows (in thousands):



	Three Months Ended June 30, 2019		Six Months Ended June 30, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from finance leases	$	1,120	$	1,870
Operating cash flows from operating leases	5,107		10,004
Financing cash flows from finance leases	247		866

Non-cash activity:
Right-of-use assets obtained in exchange for new operating lease liabilities	$	—	$	360

The table below reflects the weighted average remaining lease term and weighted average discount rate for the Company's operating and finance leases as of June 30, 2019.



	June 30, 2019
Weighted average remaining lease term - operating leases	6 years
Weighted average remaining lease term - finance leases	23 years

Weighted average discount rate - operating leases	6.1%
Weighted average discount rate - finance leases	7.0%

Maturities of lease liabilities as of June 30, 2019 were as follows (in thousands):



	Operating Leases			Financing Leases
2019⁽¹⁾	$	9,990		$	2,736
2020	19,826			5,474
2021	16,187			5,474
2022	12,342			5,474
2023	10,054			5,474
Thereafter	26,947			106,740
Total lease payments	95,346			131,372
Less: Imputed interest	(17,077		)	(68,347		)
Total	$	78,269		$	63,025

⁽¹⁾ Excludes the six months ended June 30, 2019.

As disclosed in the Company's 2018 Annual Report on Form 10-K, under the previous lease accounting standard, the table below reflects the future minimum lease payments, including reasonably assured renewals, due under non-cancelable leases and a financing obligation as of December 31, 2018 (in thousands):



	Operating Leases		Financing Obligation
2019	$	25,885	$	5,474
2020	12,071		5,474
2021	11,105		5,474
2022	10,329		5,474
2023	10,043		5,474
Thereafter	28,128		107,196
Total lease payments	97,561		134,566
Less: Imputed interest	—		(95,217		)
Total	$	97,561	$	39,349

For additional information regarding lease transactions between related parties, refer to Note 15. Related Party Transactions.

Fair Value Measurements of Financial Instruments

6 Months Ended

Jun. 30, 2019

Fair Value Disclosures [Abstract]

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 June 30, 2019 and December 31, 2018 (in thousands):



			Fair Value Measurement Based on
June 30, 2019	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⁾	$	43,004	$	—	$	43,004	$	—
Liabilities
Deferred Compensation Plan liabilities ⁽¹⁾	$	24,133	$	—	$	24,133	$	—

December 31, 2018
Assets
Deferred Compensation Plan asset ⁽¹⁾	$	40,101	$	—	$	40,101	$	—
Liabilities
Deferred Compensation Plan liabilities ⁽¹⁾	$	27,978	$	—	$	27,978	$	—

⁽¹⁾ As of June 30, 2019, deferred compensation plan liabilities of $8 million and $16 million were recorded in current and non-current liabilities, respectively. As of December 31, 2018, deferred compensation plan liabilities were recorded in non-current liabilities. They 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 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. In July 2019, the Company surrendered corporate-owned life insurance for approximately $43 million in cash proceeds.

There were no transfers between levels in the fair value hierarchy during the six months ended June 30, 2019.

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 $2.7 billion term loan under the Company’s senior credit agreement entered into on May 4, 2018 (the "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 June 30, 2019 and December 31, 2018 was approximately $2.7 billion and $2.5 billion, respectively.

Assets and Liabilities Measured at Fair Value on a Non-Recurring Basis

There were no non-recurring fair value measurements during the six months ended June 30, 2019 and 2018.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Commitments and Contingencies

6 Months Ended

Jun. 30, 2019

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

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 June 30, 2019 and December 31, 2018. 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. (“Otsuka”) 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. On July 12, 2019, Otsuka voluntarily dismissed without prejudice all of its claims against Amneal. The District Court entered an Order of Dismissal, and closed the case, on July 15, 2019.

Patent Infringement Matters

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. Zydus filed a motion for judgment on the pleadings regarding its counterclaims. On November 29, 2018, the Court granted Zydus’s motion for judgment as to its counterclaims. A case schedule has been set with trial anticipated in February 2020.

Other Litigation Related to the Company’s Business

Opana ER® FTC Antitrust Litigation

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 appealed this ruling to the FTC. On March 28, 2019, the FTC issued an Opinion & Order reversing the Administrative Law Judge’s initial dismissal decision. The FTC found that Impax had violated Section 5 of the FTC Act by engaging in an unfair method of competition, and accordingly entered an order enjoining Impax from entering into anticompetitive reverse patent settlements (or agreements with other generic original Opana® ER manufacturers) and requiring Impax to maintain an antitrust compliance program. On June 6, 2019, the Company filed a Petition for Review of the FTC’s Opinion & Order with the United States Court of Appeals for the Fifth Circuit.

On July 12, 2019, the Company received a CID from the FTC concerning an August 2017 settlement agreement between Impax and Endo, which resolved a dispute between the parties regarding, and amended, the above-referenced June 2010 settlement agreement related to Opana® ER. The Company intends to cooperate with the FTC regarding the CID. However, no assurance can be given as to the timing or outcome of the FTC’s underlying investigation.

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 and 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 United States District Court for the Northern District of Illinois (“N.D. Ill.”) 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 N.D. Ill. 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. On March 25, 2019, plaintiffs filed motions for class certification and opening expert reports. Defendants’ oppositions to class certification and rebuttal expert reports are due to be filed in August 2019. No trial date has been scheduled.

The Company believes it has substantial meritorious defenses to the claims asserted with respect to the litigation. 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 occurred in April 2019. In June 2019, the Company reached a settlement with plaintiffs, subject to Court approval. The amount of the settlement is not material to the Company's consolidated financial statements.

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. 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 Department of Justice (the "DOJ"). In connection with this same investigation, on March 13, 2015, Impax received a grand jury subpoena from the DOJ requesting the production of information and documents regarding the sales, marketing, and pricing of certain generic prescription medications. In particular, the DOJ’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 DOJ (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 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. In March 2019, the Texas AG provided Amneal with a re-calculation of the alleged overpayment, and Amneal is in discussions with the Texas AG.

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 United States District Court for the Eastern District of Pennsylvania (“E.D. Pa.”), 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. On March 11, 2019, the Court issued an order approving a stipulation withdrawing the direct purchaser plaintiffs’ glyburide-metformin claims against Impax. Document discovery otherwise is proceeding.

On May 10, 2019, the Company was named in a civil lawsuit filed by the Attorneys General of 43 States and the Commonwealth of Puerto Rico in the United States District Court for the District of Connecticut against numerous generic pharmaceutical manufacturers, as well as certain of their current or former sales and marketing executives, regarding an alleged conspiracy to fix prices and allocate or divide customers or markets for various products, including, with respect to the Company, bethanechol chloride tablets, norethindrone acetate, and ranitidine HCL tablets, in violation of federal and state antitrust and consumer protection laws. Plaintiff States seek, among other things, unspecified monetary damages (including treble damages and civil penalties), as well as equitable relief, including disgorgement and restitution. On June 4, 2019, the JPML transferred the lawsuit to the E.D. Pa. for coordination and consolidation with MDL No. 2724.

On July 31, 2019, the Company and Impax were served with a Praecipe to Issue Writ of Summons and Writ of Summons filed in the Philadelphia County Court of Common Pleas by 87 health insurance companies and managed health care providers, naming as defendants in the putative action the same generic pharmaceutical manufacturers and individuals named in the above-referenced State Attorneys General lawsuit (America’s 1st Choice Of South Carolina, Inc., et al., v. Actavis Elizabeth, LLC, et al., No. 190702094). However, to date, no complaint has been filed or served in this action.

The Company believes it has substantial meritorious defenses to the claims asserted with respect to the litigation. 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 defendants 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 and 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 and dismissed Gemini from the litigation on March 22, 2019.

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, Amneal Pharmaceuticals of New York, LLC, Impax, 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 opposed these motions. Additionally, on September 28, 2018, plaintiff filed a motion to add Amneal and Amneal Pharmaceuticals of New York, LLC, and to dismiss the Company from the complaint. The Company opposed that motion, and plaintiff filed a reply on October 19, 2018. On April 1, 2019, the MDL court's designated magistrate judge issued a Report and Recommendation as to the Company’s motion to dismiss, recommending dismissal of plaintiff’s Lanham Act claims and state-law claims based on an alleged duty to correct alleged misrepresentations of brand-name manufacturers, but recommending denial of relief as to all other claims. On April 12, 2019, the magistrate judge overruled the Company’s objection to adding Amneal and Amneal Pharmaceuticals of New York, LLC, but dismissed the Company. Amneal and Amneal Pharmaceuticals of New York, LLC, filed an objection to the magistrate’s Report and Recommendation as to the Company’s motion to dismiss on April 29, 2019. On June 13, 2019, the MDL court denied the objections and subsequently ordered the defendants to file Answers to the First Amended Complaint. On July 26, 2019, Amneal and Amneal Pharmaceuticals, LLC filed their respective answers.

On July 18, 2018, the County of Webb, Texas requested waivers of service from Amneal and Amneal Pharmaceuticals of New York, LLC, in its case pending in the MDL. Plaintiff’s Amended Complaint, filed against Amneal and forty-one other defendants consisting of pharmaceutical companies, wholesalers, distributors, and pharmacy benefit managers, alleges damages as a result of Amneal’s and the pharmaceutical company defendants’ improper marketing, failure to adequately warn of the risks of opioid medications, and failure to properly monitor and control diversion of opioid medications in or affecting Webb County. Amneal and Amneal Pharmaceuticals of New York, LLC have returned the requested waivers. All activity in the case is stayed by order of the MDL court.

On August 24, 2018, the Tucson Medical Center filed a complaint against the Company and 18 other defendants consisting of pharmaceutical companies, distributors, and unidentified John Doe defendants, in the Superior Court of the State of Arizona, Pima County. Plaintiff alleges damages as a result of Amneal’s and the pharmaceutical company defendants’ improper marketing, failure to adequately warn of the risks of opioid medications, and failure to properly monitor and control diversion of opioid medications. Plaintiff seeks economic damages related to its purchase of opioid medications and for the costs of unreimbursed healthcare it has provided as a result of the opioid epidemic over and above ordinary healthcare services. In addition, plaintiff seeks compensatory damages, treble damages, punitive damages, awards of attorney’s fees, and abatement of the alleged public nuisance, as provided by law. On September 24, 2018, the distributor defendants removed the case to the United States District Court for the District of Arizona. Plaintiff filed a motion to remand on September 25, 2018, which the distributor defendants opposed. The Company filed a motion to dismiss on October 1, 2018. On October 8, 2018, following the Court’s denial of its remand motion, plaintiff voluntarily dismissed its Complaint without prejudice. Plaintiff re-filed its Complaint on October 9, 2018, in the Superior Court of the State of Arizona, Pima County, along with a motion to designate the case as “complex.” The distributor defendants filed a notice of removal on October 29, 2018. Plaintiff filed an Emergency Motion to Remand on October 30, 2018. On December 19, 2018, the Court granted plaintiff’s motion and remanded the case to the Superior Court of Pima County, Arizona. On February 13, 2019, the Company again filed a motion to dismiss the complaint. The defendants (including the Company) also moved for a discovery stay pending resolution of their motions to dismiss. The Court entered an order on April 8, 2019 staying discovery until the earlier of June 25, 2019 or when the Court rules on the defendants’ separate motions to dismiss. On June 12, 13, and 14, 2019, the Court held hearings on all pending motions to dismiss. Immediately prior to the hearing on Amneal’s Motion to Dismiss, plaintiff agreed to a voluntary dismissal without prejudice of Amneal, which the parties then entered on the record. The co-defendants are attempting to re-remove the case to federal court; plaintiff is attempting to amend its complaint.

On October 4, 2018, the City of Martinsville, Virginia, filed a complaint in Virginia state court, naming the Company, Amneal, Amneal Pharmaceuticals of New York, LLC, Impax, and 45 other pharmaceutical companies and other entities as defendants. Plaintiff alleges that the defendants are liable for the economic and non-economic injuries allegedly suffered by resident doctors, health care payors, and opioid-addicted individuals, as well as for the costs incurred in addressing the opioid epidemic. Plaintiff requests an unspecified amount of damages against the defendants. The case was removed to federal court on December 13, 2018 and was conditionally transferred to the MDL on December 27, 2018. Plaintiff opposed the transfer to the MDL and moved to remand the case to Virginia state court. On February 14, 2019, the Western District of Virginia, Roanoke Division, remanded the case to the Martinsville Circuit Court in Martinsville, Virginia. Nine other Virginia municipalities have filed identical complaints naming the same defendants, but none have been served on the Company or its affiliates. The unserved Virginia cases have been removed and are in federal court, though plaintiffs have filed motions to remand and are opposing transfer of those cases to the MDL court. On April 24, 2019, the Court in Martinsville, Virginia, stayed this case until it is determined whether the other Virginia cases that were removed to federal court will be remanded, or until the parties or the court may determine whether consolidation of this case with others is possible in Virginia state court.

In October and November 2018, the SouthEast Alaska Regional Health Consortium, the Kodiak Area Native Association, and the Norton Sound Health Corporation requested that the Company execute waivers of service in their cases pending in the MDL. Plaintiffs’ complaints name the Company and 37 other entities as defendants. Plaintiffs allege damages and seek injunctive relief, compensatory and statutory damages, “as well as the means to abate the epidemic” that they allege was “created by Defendants’ wrongful and/or unlawful conduct.” All activity in these cases is stayed by order of the MDL court.

On December 3, 2018, Appalachian Regional Healthcare, Inc., filed a complaint in Kentucky state court, naming Amneal and

32 other pharmaceutical companies and other entities as defendants. Plaintiff alleges that the defendants are liable for the economic and non-economic injuries allegedly suffered by Kentucky’s hospitals and others. Plaintiff requested an unspecified amount of damages against the defendants. The case has now been removed to federal court, and responsive pleading deadlines are suspended pending remand or transfer to the MDL.

On January 23, 2019, Indian Health Council, Inc., requested that the Company execute a waiver of service in its case pending in the MDL. Plaintiff’s complaint names the Company and 18 other pharmaceutical companies and other entities as defendants. Plaintiff, an intertribal health organization which provides healthcare services to its consortium’s member tribes, alleges that the defendants are liable for the economic injuries it allegedly suffered as a result of its role in responding to an alleged opioid epidemic. Plaintiff requests an unspecified amount of damages against the defendants. The case has been transferred to the MDL. All activity in the case is stayed by order of the MDL court.

On February 7, 2019, Kentucky River District Health Department requested that the Company execute a waiver of service in its case pending in the MDL. Plaintiff’s putative class action complaint names Amneal and 20 other pharmaceutical companies and other entities as defendants. Plaintiff alleges that the defendants are liable for the economic injuries it suffered, on behalf of itself and similarly situated Kentucky health departments, as a result of their role in responding to an alleged opioid epidemic. Plaintiff requests an unspecified amount of damages against the defendants. All activity in the case is stayed by order of the MDL court.

In February and March 2019, the Aleutian Pribilof Islands Association and Alaska Native Tribal Health Consortium requested that the Company execute waivers of service in their cases pending in the MDL. Plaintiffs’ complaints name the Company and 37 other entities as defendants. Plaintiffs allege damages and seek injunctive relief, compensatory and statutory damages, “as well as the means to abate the epidemic” that they allege was “created by Defendants’ wrongful and/or unlawful conduct.” All activity in these cases is stayed by order of the MDL court.

In March 2019, Glynn County, Georgia, requested waivers of service from the Company and Amneal in its case pending in the MDL. Plaintiff’s second amended short-form complaint, filed against Amneal and 39 other defendants consisting of pharmaceutical companies, wholesalers, retailers, and distributors, alleges damages as a result of defendants’ alleged improper marketing, fraud, including RICO violations, failure to adequately warn of the risks of opioid medications, failure to properly monitor and control diversion of opioid medications in or affecting Glynn County, negligence, public nuisance, and unjust enrichment. All activity in the case is stayed by order of the MDL court.

On March 14, 2019, the City of Concord, New Hampshire, filed a short-form amendment to its Second Amended Complaint in the MDL court adding the Company, Amneal, and Impax, to 31 other defendants, including pharmaceutical companies, corporate officers of certain brand manufacturer pharmaceutical companies, and distributors. As to the Company, Amneal, and Impax, plaintiff asserts claims for violation of the New Hampshire Consumer Protection Act, public nuisance, unjust enrichment, and violation of RICO. Plaintiff alleges that defendants are liable for economic injuries experienced by plaintiff, including unspecified restitution, civil penalties, disgorgement of unjust enrichment and attorneys’ fees, as well as for injunctive relief as to defendants’ further false or misleading statements as to opioids, and for exemplary damages. Amneal was served on April 25, 2019. All activity in the case is stayed by order of the MDL court.

On March 15, 2019, the International Union of Painters and Allied Trades, District Council No. 21 Welfare Fund, and, separately, the International Brotherhood of Electrical Workers Local 98 Health & Welfare Fund, and International Brotherhood of Electrical Workers Local 98 Sound and Communications Health and Welfare Fund, filed complaints in the Philadelphia County Common Pleas Court, naming Amneal, Impax, Amneal Pharmaceuticals of New York, LLC, and 29 other pharmaceutical companies as defendants. In each, plaintiffs allege that the defendants are liable for economic injuries allegedly suffered by the respective funds to the extent those funds paid for long term treatment of their benefit members with opioids, and for the costs incurred in addressing the opioid epidemic. Plaintiffs request an unspecified amount of damages against the defendants. On April 17, 2019, Amneal and Amneal Pharmaceuticals of New York, LLC were served with both complaints. On May 30, 2019, the Court stayed the cases pending transfer to Delaware County, Pennsylvania, where numerous other opioid cases currently are pending. The transfer is not yet complete and, until the transfer is complete, all matters are stayed.

In March 2019, the State of New Mexico filed a Second Amended Complaint in its case pending against numerous generic drug manufacturers and distributors in the First District Court of Santa Fe County, naming as defendants Amneal and Amneal Pharmaceuticals of New York, LLC. Plaintiff seeks unspecified damages, and in junctive relief, “to eliminate the hazard to public health and safety caused by the opioid epidemic, to abate the nuisance in [the state], and to recoup State monies that have been spent” on account of defendants’ alleged “false, deceptive and unfair marketing and/or unlawful diversion of prescription opioids.” On July 17, 2019, the Amneal entities moved to dismiss for lack of personal jurisdiction and failure to state a claim upon which relief can be granted. The motions to dismiss remain pending.

In April 2019, several Virginia municipalities (the County Board of Arlington, Dinwiddie County, and Mecklenburg County) filed Complaints in their respective local circuit courts against the Company, Amneal, Amneal Pharmaceuticals of New York, LLC, and Impax along with numerous additional generic drug manufacturers, distributors, and pharmacies. In each Complaint, plaintiffs seek unspecified damages and equitable relief, alleging that defendants were negligent and/or grossly negligent in flooding the relevant municipalities with prescription opioid medications and engaged in civil conspiracies to do so. Each case had been removed to the United States District Court for the Eastern District of Virginia, but all three since have been remanded back to Virginia state court. Responsive pleadings are not yet due.

On June 10, 2019, in their cases currently pending in the MDL, West Virginia municipal-entity plaintiffs Cabell County Commission and the City of Huntington were granted leave to file, then filed, a Joint and Third Amended Complaint naming approximately 20 additional defendants, including the Company, Amneal, Amneal Pharmaceuticals of New York, LLC, and Impax. The plaintiff municipalities, seek unspecified actual, treble, and punitive damages and disgorgement “to eliminate the hazard to public health and safety, to abate the public nuisance caused by the opioid epidemic in the City and County and to compensate both for abatement measures undertaken or underway and damages sustained as a result of the opioid epidemic” they allege the defendants “proximately caused.” These actions have been designated “Track Two” bellwether cases by the MDL court (intended to be adjudicated following the “Track One” cases for which bellwether trials are scheduled for October 2019). On December 31, 2018, the MDL court entered an Order directing the then-parties in these Track Two actions to work with one of the MDL court's appointed Special Masters to prepare case management deadlines. On May 12, 2019, the Special Master entered an Order acknowledging that the press of issues surrounding ongoing litigation of the Track One cases had prevented both the parties and the MDL court from acting on the directives of the prior Track Two Order, and setting deadlines of June 10, 2019 for plaintiffs to amend their complaints, and June 14, 2019 for the submission of proposals for case management by the then-parties to the cases (the Amneal entities were not served with plaintiffs’ Third Amended Complaints until June 25, 2019). However, to date, none of the existing parties to the cases have filed or submitted any case management proposals to the Special Master. Accordingly, the case management aspect of these Track Two cases remains pending.

In addition to the above-referenced cases, in connection with the further extended MDL pleading amendment deadline of March 16, 2019, the Company and certain of its affiliates recently have been named in approximately 600 additional complaints filed in the MDL court and in various state and territorial courts, including by:

•

Political subdivision / municipal entity plaintiffs from the states of Alabama, Arkansas, Arizona, California, Colorado, Florida, Georgia, Illinois, Indiana, Kansas, Kentucky, Louisiana, Maryland, Massachusetts, Michigan, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Oklahoma, Pennsylvania, Puerto Rico, South Carolina, Tennessee, Texas, Utah, Washington, West Virginia, and Wisconsin;


•	Third-party payor plaintiffs;


•	Indian tribe plaintiffs; and


•	Hospital / healthcare provider plaintiffs.

All activity in these cases is stayed by order of the MDL court. Requests for waivers for service of process have been transmitted by plaintiffs’ counsel to defense counsel in relation to the Company and certain of its affiliates in certain of these cases. Neither the Company nor any of its affiliates has been served in these cases.

Securities Class Action

On April 17, 2017, Lead Plaintiff New York Hotel Trades Council & Hotel Association of New York City, Inc. Pension Fund filed an amended class action complaint in the United States District Court for the Northern District of California on behalf of itself and others similarly situated against Impax and four current or former Impax officers alleging violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934 and Rule 10b-5. Plaintiff asserts claims regarding alleged misrepresentations about three generic drugs. Its principal claim alleges that Impax concealed that it colluded with competitor Lannett Corp. to fix the price of generic drug digoxin, and that its digoxin profits stemmed from this collusive pricing. Plaintiff also alleges that Impax concealed from the market anticipated erosion in the price of generic drug diclofenac and that Impax overstated the value of budesonide, a generic drug that it acquired from Teva. On June 1, 2017, Impax filed its motion to dismiss the amended complaint. On September 7, 2018, the Court granted Impax’s motion, dismissing plaintiffs’ claims without prejudice and with leave to amend their complaint. Plaintiff filed a second amended complaint October 26, 2018. Impax filed a motion to dismiss the second amended complaint on December 6, 2018; plaintiffs’ opposition thereto was filed on January 17, 2019; and Impax’s reply in support of its motion to dismiss was filed on February 7, 2019. A hearing before the Court on the motion to dismiss took place on May 2, 2019.

Shareholder Derivative Action

On February 22, 2017, plaintiff Ed Lippman filed a shareholder derivative complaint in the Superior Court for the State of California in the County of Alameda on behalf of Impax against former executives, a current executive, and certain current members of the board of directors alleging breach of fiduciary duty, unjust enrichment, abuse of control, gross mismanagement, and corporate waste. This matter had been stayed pending the securities class action referenced above. On May 14, 2019, plaintiff stipulated to the voluntarily dismissal of his claims, and on May 17, 2019, the Court entered an Order dismissing without prejudice the entire action.

Teva v. Impax Laboratories, LLC.

On February 15, 2017, plaintiffs Teva Pharmaceuticals USA, Inc. and Teva Pharmaceuticals Curacao N.V. ("Teva") filed a Praecipe to Issue Writ of Summons and Writ of Summons in the Philadelphia County Court of Common Pleas against Impax alleging that Impax breached the Strategic Alliance Agreement between the parties by not indemnifying Teva in its two litigations with GlaxoSmithKline LLC regarding Wellbutrin^® XL (and therefore that Impax is liable to Teva for the amounts it paid to settle those litigations). Impax filed a Motion to Disqualify Teva’s counsel related to the matter, and on August 23, 2017, the trial court denied Impax's motion. Following the trial court’s order, Teva filed its complaint. On September 6, 2017, Impax appealed the trial court’s decision to the Pennsylvania Superior Court. On September 20, 2017, the Superior Court stayed the trial court action pending the outcome of Impax’s appeal. On November 2, 2018, the Superior Court affirmed the trial court’s decision. On November 16, 2018, Impax filed an application for reargument with the Superior Court, which was denied on December 28, 2018. On February 13, 2019, the Superior Court remitted the record to the trial court. On February 15, 2019, Impax filed its answer with new matter to Teva’s complaint. On February 19, 2019, the trial court issued a revised case management order providing that, absent any extensions or amendments thereto, discovery was to have closed on July 1, 2019 and the case is expected to be ready for trial by February 3, 2020. On or about March 4, 2019, Teva filed a motion for judgment on the pleadings. Impax filed its answer and brief in opposition to Teva’s motion for judgment on the pleadings on March 25, 2019. On April 4, 2019, the trial court denied Teva’s motion. On April 16, 2019, Impax filed a motion to stay the proceedings and compel Teva to arbitrate the dispute pursuant to an Indemnification Release Agreement negotiated and executed by the parties in 2012. Teva’s opposition to the motion was filed on May 7, 2019. On June 11, 2019, the trial court denied Impax’s motion. On June 24, 2019, Impax noticed its intent to appeal to the Superior Court the trial court’s denial of the motion to compel arbitration, and moved both to stay the trial court proceedings pending that appeal and for an extension of case management deadlines. On July 12, 2019, the trial court denied both motions.

California Wage and Hour Class Action

On August 3, 2017, plaintiff Emielou Williams filed a class action complaint in the Superior Court for the State of California in the County of Alameda on behalf of herself and others similarly situated against Impax alleging violation of California Business and Professions Code section 17200 by violating various California wage and hour laws, and seeking, among other things, declaratory judgment, restitution of allegedly unpaid wages, and disgorgement. On October 10, 2017, Impax filed a Demurrer and Motion to Strike Class Allegations. On December 12, 2017, the Court overruled Impax’s Demurrer to Plaintiff’s individual claims. However, it struck all of plaintiff’s class allegations. On March 13, 2018, plaintiff filed her First Amended Complaint once again including the same class allegations. The Company filed a Demurrer and Motion to Strike Class Allegations on April 12, 2018. On September 20, 2018, the Court again struck plaintiff’s class allegations; plaintiff has appealed this most recent order to the California State Court of Appeal. Plaintiff filed her opening appellate brief on February 22, 2019; Impax’s brief in response was filed on April 18, 2019; plaintiff filed her reply brief on May 7, 2019; and Impax filed a surreply on May 22, 2019. The appeal has now been fully submitted on the briefs.

United States Department of Justice / Drug Enforcement Administration Subpoenas

On July 7, 2017, Amneal Pharmaceuticals of New York, LLC received an administrative subpoena issued by the Long Island, NY District Office of the Drug Enforcement Administration (the “DEA”) requesting information related to compliance with certain recordkeeping and reporting requirements pursuant to regulations promulgated by the DEA. The Company is cooperating with this request for information and has provided relevant information responsive to the request. The Company and the U.S. Attorney for the Eastern District of New York (“E.D.N.Y.”) have entered into a tolling agreement with respect to the investigation. The material provisions of the tolling agreement provide that the investigation is ongoing, that the U.S. Attorney will not file a claim against the Company on or before December 19, 2019, and requests that the Company agree that the applicable statute(s) of limitations be tolled during the period from January 19, 2018 through December 20, 2019. The Company cannot predict at this time whether the U.S. Attorney will file a lawsuit or other claims against the Company with respect to the investigation.

On March 14, 2019, Amneal received a subpoena (the “Subpoena”) from an Assistant U.S. Attorney (“AUSA”) for the Southern District of Florida. The Subpoena requests information and documents generally related to the marketing, sale, and distribution of oxymorphone. The Company intends to cooperate with the AUSA regarding the Subpoena. However, no assurance can be given as to the timing or outcome of its underlying investigation.

On May 28, 2019, Amneal received a subpoena (the “Subpoena”) from an AUSA for the E.D.N.Y. requesting information and documents generally related to the Company’s compliance with Controlled Substances Act regulations. The Company intends to cooperate with the AUSA regarding the Subpoena. The Company and the U.S. Attorney for the E.D.N.Y. have entered into a tolling agreement with respect to the investigation. The material provisions of the tolling agreement provide that the E.D.N.Y. has made no decision as yet as to the appropriate resolution of its pending investigation, that the Company’s time to present evidence and arguments to the E.D.N.Y. concerning the investigation is extended to November 12, 2019, and that the Company agrees that the applicable statute(s) of limitations are tolled during the period from April 12, 2019 through November 12, 2019. The Company cannot predict at this time whether the U.S. Attorney will file a lawsuit or other claims against the Company with respect to the investigation.

Segment Information

6 Months Ended

Jun. 30, 2019

Segment Reporting [Abstract]

Segment Information

The Company has two reportable segments, Generics and Specialty. 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. The Company's 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 selling expenses, research and development expenses, and other operating expenses to the extent specifically identified by segment (in thousands):



Three Months Ended June 30, 2019	Generics		Specialty		Corporate and Other			Total Company
Net revenue	$	335,064	$	69,578	$	—		$	404,642
Cost of goods sold	263,423		32,958		—			296,381
Cost of goods sold impairment charges	3,012		—		—			3,012
Gross profit	68,629		36,620		—			105,249
Selling, general and administrative	14,379		16,150		36,752			67,281
Research and development	45,448		2,568		—			48,016
Intellectual property legal development expenses	2,511		—		—			2,511
Acquisition, transaction-related and integration expenses	987		1,366		1,166			3,519
Restructuring and other charges	418		—		2,417			2,835
Operating income (loss)	$	4,886	$	16,536	$	(40,335	)	$	(18,913	)



Six Months Ended June 30, 2019	Generics			Specialty		Corporate and Other			Total Company
Net revenue	$	717,541		$	133,221	$	—		$	850,762
Cost of goods sold	542,301			63,823		—			606,124
Cost of goods sold impairment charges	56,309			—		—			56,309
Gross profit	118,931			69,398		—			188,329
Selling, general and administrative	38,527			37,477		75,713			151,717
Research and development	95,599			6,275		—			101,874
In-process research and development impairment charges	22,787			—		—			22,787
Intellectual property legal development expenses	5,632			1,045		—			6,677
Acquisition, transaction-related and integration expenses	3,584			3,250		2,717			9,551
Restructuring and other charges	2,499			178		6,319			8,996
Operating (loss) income	$	(49,697	)	$	21,173	$	(84,749	)	$	(113,273	)



Three Months Ended June 30, 2018	Generics			Specialty		Corporate and Other			Total Company
Net revenue	$	361,770		$	52,017	$	—		$	413,787
Cost of goods sold	211,534			23,958		—			235,492
Gross profit	150,236			28,059		—			178,295
Selling, general and administrative	19,621			13,549		22,833			56,003
Research and development	47,206			3,129		—			50,335
Intellectual property legal development expenses	4,004			43		—			4,047
Acquisition, transaction-related and integration expenses	114,622			—		92,885			207,507
Restructuring and other charges	24,797			2,421		17,247			44,465
Legal settlement gains	(3,000		)	—		—			(3,000		)
Operating (loss) income	$	(57,014	)	$	8,917	$	(132,965	)	$	(181,062	)



Six Months Ended June 30, 2018	Generics			Specialty		Corporate and Other			Total Company
Net revenue	$	636,959		$	52,017	$	—		$	688,976
Cost of goods sold	342,128			23,958		—			366,086
Gross profit	294,831			28,059		—			322,890
Selling, general and administrative	30,824			13,549		36,751			81,124
Research and development	91,415			3,129		—			94,544
Intellectual property legal development expenses	8,580			43		—			8,623
Acquisition, transaction-related and integration expenses	114,622			—		100,020			214,642
Restructuring and other charges	24,797			2,421		17,247			44,465
Legal settlement gains	(3,000		)	—		—			(3,000		)
Operating income (loss)	$	27,593		$	8,917	$	(154,018	)	$	(117,508	)

Related Party Transactions	6 Months Ended
Related Party Transactions	Jun. 30, 2019
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 in the respective reporting periods are described below. Financing Lease/Financing Obligation - Related Party The Company has a financing lease for two buildings located in Long Island, New York, that are used as an integrated manufacturing and office facility. For annual payments required under the terms of the non-cancelable lease agreement over the next five years and thereafter, refer to Note 11. Leases. 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 both of the three months ended June 30, 2019 and 2018 was $0.5 million. Rent expense paid to the related party for both of the six months ended June 30, 2019 and 2018 was $1 million. Asana Biosciences, LLC Asana Biosciences, LLC (“Asana”) is an early stage drug discovery and research and development 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 three and six months ended June 30, 2019 was $1 million and $1.4 million, respectively (none in 2018). At June 30, 2019, receivables of approximately $1 million were due from the related party for research and development related services. 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 facility located at 75 Adams Avenue, Hauppauge, New York. The lease expires in March 2021. Rent expense paid to the related party for the three months ended June 30, 2019 and 2018 was $0.3 million and $0.2 million, respectively. Rent expense paid for the related party for the six months ended June 30, 2019 and 2018 was $0.6 million and $0.5 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. 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. Rental income from the related party sublease for the three months ended June 30, 2019 was less than $0.1 million (none in 2018). Rental income from the related party sublease for the six months ending June 30, 2019 and 2018 was less than $0.1 million and $0.4 million, 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. The total reimbursable expenses associated with these arrangements for the three and six month period ended June 30, 2019 was $2 million and $3 million, respectively (none in 2018). 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 three months ended June 30, 2019 and 2018 was $0.7 million and $2 million, respectively. The total profit share paid to Kashiv for the six months ended June 30, 2019 and 2018 was $1 million and $2 million, respectively. At June 30, 2019 and December 31, 2018 payables of approximately $3 million and $0.8 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 were to 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 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 cash payment was received in February 2018. Pursuant to a product development agreement, Amneal and Kashiv agreed to collaborate on the development and commercialization of Levothyroxine Sodium. Under the agreement, the IP and ANDA for this product is owned by Amneal and Kashiv is to receive a profit share for all sales of the product made by Amneal. Amneal is precluded from selling the product made by Kashiv during the term of the license and supply agreement with JSP. Under the terms of the amended agreement with Kashiv, Amneal paid $2 million in July 2019 and may be required to pay up to an additional $18 million upon certain regulatory milestones being met. At June 30, 2019, the Company recorded a $2 million payable to the related party and the cost was recognized as R&D expense to compensate Kashiv for costs incurred to develop the product. 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 income received from Adello from these agreements was less than $0.1 million for both the three and six months ended June 30, 2019. The total amount of net expense paid to Adello from these agreements for both the three months and six ended and June 30, 2018 was less than $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 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 13 million euros ($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. Refer to Note 5. Alliance and Collaboration for further information on collaboration agreements with Adello. 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 three months ended June 30, 2019 and 2018 was $0.3 million and $0.1 million, respectively. The total amount of income earned from these agreements for the six months ended June 30, 2019 and 2018 was $0.6 million and $0.2 million, respectively. At June 30, 2019 and December 31, 2018 receivables of $0.7 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, Amneal and Gemini were parties to various agreements. Total gross profit earned from the sale of inventory to Gemini for the three and six months ended June 30, 2018 was nil and $0.1 million. The total profit share paid by Gemini for the three and six months ended June 30, 2018 was $0.8 million and $5 million, respectively. Fosun International Limited Fosun International Limited (“Fosun”) is a Chinese international conglomerate and investment company that is a shareholder of the Company. On June 6, 2019, the Company entered into a license and supply agreement with a subsidiary of Fosun, which is a Chinese pharmaceutical company. Under the terms of the agreement, the Company will hold the imported drug license required for pharmaceutical products manufactured outside of China and will supply Fosun with finished, packaged products for Fosun to then sell in the China market. Fosun will be responsible for obtaining regulatory approval in China and for shipping the product from Amneal’s facility to Fosun’s customers in China. In consideration for access to the Company's U.S. regulatory filings to support its China regulatory filings and for the supply of product, Fosun paid the Company a $1 million non-refundable fee, net of tax, in July 2019 and will be required to pay the Company $0.3 million for each of 8 products upon the first commercial sale of each in China in addition to a supply price and a profit share. For the three and six months ended June 30, 2019, the Company has not recognized any revenue from this agreement. 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 contained in the Company's 2018 Annual Report on Form 10-K. Non-Controlling Interests 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 paid in full as of June 30, 2019.

Goodwill and Intangible Assets

6 Months Ended

Jun. 30, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

The changes in goodwill for the six months ended June 30, 2019 and for the year ended December 31, 2018 were as follows (in thousands):



	June 30, 2019			December 31, 2018
Balance, beginning of period	$	426,226		$	26,444
Impax acquisition adjustment	(1,255		)	—
Goodwill acquired during the period	—			401,488
Goodwill divested during the period	(5,175		)	—
Currency translation	221			(1,706		)
Balance, end of period	$	420,017		$	426,226

As of June 30, 2019, $361 million and $59 million of goodwill was allocated to the Specialty and Generics segment, respectively. As of December 31, 2018, $360 million and $66 million of goodwill was allocated to the Specialty and Generics segment, respectively. For the six months ended June 30, 2019, goodwill divested was associated with the sale of the Company's operations in the United Kingdom and Germany. For the year ended December 31, 2018, goodwill acquired was associated with the Impax and Gemini acquisitions. Refer to Note 3. Acquisitions and Divestitures for additional information about the acquisition of Impax and the divestiture of the Company's operations in the United Kingdom and Germany.

Intangible assets at June 30, 2019 and December 31, 2018 are comprised of the following (in thousands):



	June 30, 2019								December 31, 2018
	Weighted-Average Amortization Period (in years)	Cost		Accumulated Amortization			Net		Cost		Accumulated Amortization			Net
Amortizing intangible assets:
Product rights	11.0	$	1,265,150	$	(142,704	)	$	1,122,446	$	1,282,011	$	(88,081	)	$	1,193,930
Customer relationships		—		—			—		7,005		(1,955		)	5,050
Other intangible assets	10.5	3,000		(900		)	2,100		5,620		(1,561		)	4,059
Total		$	1,268,150	$	(143,604	)	$	1,124,546	$	1,294,636	$	(91,597	)	$	1,203,039
In-process research and development		428,784		—			428,784		451,930		—			451,930
Total intangible assets		$	1,696,934	$	(143,604	)	$	1,553,330	$	1,746,566	$	(91,597	)	$	1,654,969

The Company evaluated assets for potential impairment by comparing estimated future undiscounted net cash flows to the carrying amount of the asset. For the three months ended June 30, 2019, the Company recognized a total of $3 million of intangible asset impairment charges, which was recognized in cost of goods sold. For the six months ended June 30, 2019, the Company recognized a total of $79 million of intangible asset impairment charges, of which $56 million was recognized in cost of goods sold and $23 million was recognized in research and development expense. The impairment charges primarily related to four products, two of which are currently marketed products and two of which are IPR&D products, all acquired as part of the Combination. For the currently marketed products, the impairment charges were the result of significant price erosion during the first quarter of 2019, without an offsetting increase in customer demand, resulting in significantly lower than expected future cash flows. For one IPR&D product, the impairment charge was the result of increased competition at launch resulting in significantly lower than expected future cash flows. For the other IPR&D product, the impairment charge was the result of a strategic decision to no longer pursue approval of the product.

During the six months ended June 30, 2019, the Company recognized a $50 million product rights intangible asset for the exclusive rights to sell Levothyroxine in the U.S. market under a license and supply agreement with JSP. Refer to Note 5. Alliance and Collaboration for additional information.

For the six months ended June 30, 2019, included in the Company's divested United Kingdom operations were a net customer relationship intangible asset and a net trade name intangible asset of $5 million and $2 million, respectively. Refer to Note 3. Acquisitions and Divestitures for additional information.

Amortization expense related to intangible assets recognized is as follows (in thousands):



	Three Months Ended June 30,				Six Months Ended June 30,
	2019		2018		2019		2018
Amortization	$	34,796	$	16,694	$	65,759	$	18,454

The following table presents future amortization expense for the next five years and thereafter, excluding $429 million of IPR&D intangible assets (in thousands):



	Future Amortization
Remainder of 2019	$	76,018
2020	143,075
2021	142,600
2022	132,283
2023	129,564
2024	127,844
Thereafter	373,162
Total	$	1,124,546

Acquisition, Transaction-Related and Integration Expenses

6 Months Ended

Jun. 30, 2019

Business Combinations [Abstract]

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 three and six months ended June 30, 2019 and 2018 (in thousands):



	Three Months Ended June 30,				Six Months Ended June 30,
	2019		2018		2019		2018
Acquisition, transaction-related and integration expenses⁽¹⁾	$	3,519	$	21,008	$	9,551	$	28,143
Profit participation units⁽²⁾	—		158,757		—		158,757
Transaction-related bonus⁽³⁾	—		27,742		—		27,742
Total	$	3,519	$	207,507	$	9,551	$	214,642

⁽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. These costs for the three and six months ended June 30, 2019 consists of integration 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 in the Company's 2018 Annual Report on Form 10-K).

⁽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 in the Company's 2018 Annual Report on Form 10-K).

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 three and six months ended June 30, 2018.

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Restructuring Plan On July 10, 2019, the Company announced a plan to restructure its operations that is intended to reduce costs and optimize its organizational and manufacturing infrastructure. Pursuant to the restructuring plan, the Company expects to reduce its headcount by approximately 550, primarily by closing its manufacturing facility located in Hauppauge, NY and its packaging facility located East Hanover, New Jersey. As a result of the restructuring plan, the Company estimates that it will incur a pre-tax restructuring charge of approximately $10 to $12 million of cash expenditures related to severance benefits. Other cash expenditures associated with this restructuring plan, including decommissioning and dismantling the sites and other third party costs cannot be estimated at this time. Departure of Officers and Directors On August 5, 2019, the Company announced that President and Chief Executive Officer Robert A. Stewart was leaving the Company and resigning as a director, effective immediately, and would be replaced by Amneal’s co-founders Chirag Patel, who will serve as President and Co-Chief Executive Officer, and Chintu Patel, who will serve as Co-Chief Executive Officer. Each of Chirag Patel and Chintu Patel is a member of the Amneal Group. In connection with this transition, among other changes to the Company's board of directors, Executive Chairman Paul M. Bisaro also resigned from the Company and the board and was replaced on the board by Paul Meister, who will serve as non-executive Chairman of the Board.

Summary of Significant Accounting Policies (Policies)	6 Months Ended
Summary of Significant Accounting Policies (Policies)	Jun. 30, 2019
Accounting Policies [Abstract]
Use of Estimates	Use of Estimates The preparation of financial statements 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, billbacks, allowances for accounts receivable, accrued liabilities, stock-based compensation, valuation of inventory balances, the determination of useful lives for product rights, allowances for deferred tax assets 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.
Recently Adopted and Recently Issued Accounting Pronouncements	Recently Adopted Accounting Pronouncements Leases In February 2016, the Financial Accounting Standards Board ("FASB") issued ASU 2016-02, Leases, which was subsequently supplemented by clarifying guidance (collectively, "Topic 842") to improve financial reporting of leasing transactions. Topic 842 requires a lessee to recognize most leases, including those classified as operating, on its balance sheets as right of use ("ROU") assets and lease liabilities and requires disclose of additional key information about leases. The Company elected to apply the modified retrospective transition provisions of Topic 842 on January 1, 2019, the date of adoption. In addition, the Company elected the package of practical expedients permitted under the transition guidance within the new standard. This allowed the Company to carry forward historical lease classifications. Adoption of this standard resulted in the recording of operating lease ROU assets and operating lease liabilities of $85 million and $86 million, respectively. The transition guidance of Topic 842 also required the Company to de-recognize the build to suit accounting associated with a related party lease for integrated manufacturing and office space and recognize that transaction as a financing lease as of January 1, 2019. The resulting de-recognition reduced leasehold improvements and a financing obligation by $24 million and $39 million, respectively, and increased non-controlling interests and stockholders' accumulated deficit, net of income taxes, by $9 million and $5 million, respectively. The arrangement was then recognized as a financing lease with an ROU asset and lease liability of $64 million on January 1, 2019. Leases with related parties, the details of which are described in Note 15. Related Party Transactions, are presented separately in the Company's balance sheets. The adoption of Topic 842 did not have a material impact on the Company's consolidated statements of operations. ROU assets and lease liabilities for reporting periods beginning on or after January 1, 2019 are presented under the new guidance, while prior periods amounts were not adjusted and continue to be reported in accordance with previous guidance. All significant lease arrangements after January 1, 2019 are recognized as ROU assets and lease liabilities at lease commencement. ROU assets represent the Company's right to use an underlying asset for the lease term and lease liabilities represent its obligation to make lease payments arising from the lease. ROU assets and liabilities are recognized at the commencement date based on the present value of the future lease payments using the Company's incremental borrowing rate, which is assessed quarterly. Operating lease expense is recognized on a straight-line basis over the lease term. At each balance sheet date, operating and financing lease liabilities continue to represent the present value of the future payments. Financing lease ROU assets are expensed using the straight-line method, unless another basis is more representative of the pattern of economic benefit, to lease expense. Interest on financing lease liabilities is recognized in interest expense. Leases with an initial term of 12 months or less (short-term leases) are not recognized in the balance sheet and the related lease payments are recognized as incurred over the lease term. The Company separates lease and non-lease components. A portion of the Company's real estate leases are subject to periodic changes in the Consumer Price Index ("CPI"). The changes to the CPI are treated as variable lease payments and recognized in the period in which the obligation for those payments was incurred. For further details regarding the Company's leases, refer to Note 11. Leases. Financial Instruments 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 Company adopted ASU 2016-01 as of January 1, 2019 and it did not have a material impact on the Company's consolidated financial statements. Goodwill 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. The Company adopted ASU 2017-04 as of April 1, 2019 on a prospective basis and it did not have a material impact on the Company's consolidated financial statements. 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 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.
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.

Acquisitions and Divestitures (Tables)

6 Months Ended

Jun. 30, 2019

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 purchase price allocation for the Impax acquisition (in thousands):



	Final Fair Values As of June 30, 2019
Trade accounts receivable, net	$	210,820
Inventories	183,088
Prepaid expenses and other current assets	91,430
Property, plant and equipment	87,472
Goodwill	398,733
Intangible assets	1,574,929
Other	55,790
Total assets acquired	2,602,262
Accounts payable	47,912
Accrued expenses and other current liabilities	274,979
Long-term debt	599,400
Other long-term liabilities	33,793
Total liabilities assumed	956,084
Net assets acquired	$	1,646,178

Schedule of Acquired Intangible Assets

The acquired intangible assets are being amortized over their estimated useful lives as follows (in thousands):

Schedule of Business Acquisition Pro Forma Data

The unaudited pro forma combined results of operations for the three and six months ended June 30, 2018 (assuming the closing of the Combination occurred on January 1, 2017) are as follows (in thousands):



	Three Months Ended June 30, 2018			Six Months Ended June 30, 2018
Net revenue	$	447,524		$	865,068
Net loss	$	(86,621	)	$	(161,050	)
Net loss attributable to Amneal Pharmaceuticals, Inc.	$	(19,759	)	$	(28,454	)

Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2019

Revenue from Contract with Customer [Abstract]

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 three and six months ended June 30, 2019 and 2018 are set forth below (in thousands, except for percentages):



Segment	Product Family	Three Months Ended June 30, 2019
		$		%
Generics	Levothyroxine Sodium	$	46,459	11%
Specialty	Rytary®	33,000		8%
Generics	Diclofenac Sodium Gel	25,010		6%
Generics	Epinephrine Auto-Injector (generic Adrenaclick®)	15,959		4%
Generics	Yuvafem-Estradiol	$	14,022	3%



Segment	Product Family	Three Months Ended June 30, 2018
		$		%
Generics	Diclofenac Sodium Gel	$	31,820	8%
Generics	Yuvafem-Estradiol	30,827		7%
Generics	Aspirin; Dipyridamole ER Capsule	27,919		7%
Specialty	Rytary®	20,520		5%
Generics	Epinephrine Auto-Injector (generic Adrenaclick®)	$	19,166	5%



Segment	Product Family	Six Months Ended June 30, 2019
		$		%
Generics	Levothyroxine Sodium	$	95,453	11%
Specialty	Rytary®	61,828		7%
Generics	Diclofenac Sodium Gel	48,477		6%
Generics	Yuvafem-Estradiol	32,761		4%
Generics	Epinephrine Auto-Injector (generic Adrenaclick®)	$	31,154	4%



Segment	Product Family	Six Months Ended June 30, 2018
		$		%
Generics	Diclofenac Sodium Gel	$	52,096	8%
Generics	Yuvafem-Estradiol	50,094		7%
Generics	Aspirin; Dipyridamole ER Capsule	44,941		7%
Generics	Oseltamivir	39,634		6%
Specialty	Rytary®	$	20,520	3%

Schedule of Major Categories of Sales-Related Deductions

A rollforward of the major categories of sales-related deductions for the six months ended June 30, 2019 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 December 31, 2018	$	829,596		$	36,157		$	154,503		$	74,202
Provision related to sales recorded in the period	2,294,169			68,883			41,682			82,981
Credits/payments issued during the period	(2,333,025		)	(78,111		)	(55,500		)	(65,524		)
Balance at June 30, 2019	$	790,740		$	26,929		$	140,685		$	91,659

Restructuring and Other Charges (Tables)

6 Months Ended

Jun. 30, 2019

Restructuring and Related Activities [Abstract]

Restructuring and Related Costs and Charges By Segment

The following table sets forth the components of the Company's restructuring and other charges (in thousands):



	Three Months Ended June 30,				Six Months Ended June 30,
	2019		2018		2019		2018
Employee restructuring separation charges ⁽¹⁾	$	516	$	44,465	$	2,420	$	44,465
Asset-related charges⁽²⁾	900		—		1,314		—
Total employee and asset-related restructuring charges	1,416		44,465		3,734		44,465
Other employee severance charges	1,419		—		5,262		—
Total restructuring and other charges	$	2,835	$	44,465	$	8,996	$	44,465

⁽¹⁾ Employee restructuring separation charges include the cost of benefits provided pursuant to the Company's severance programs for employees impacted by the Plan at the Company's Hayward, CA and other facilities.

⁽²⁾Asset-related charges are primarily associated with the write-off of property, plant and equipment in connection with the closing of the Company's Hayward, CA facilities.

The charges related to restructuring impacted segment earnings as follows (in thousands):



	Three Months Ended June 30,				Six Months Ended June 30,
	2019		2018		2019		2018
Generics	$	1,317	$	24,797	$	2,313	$	24,797
Specialty	—		2,421		178		2,421
Corporate	99		17,247		1,243		17,247
Total employee and asset-related restructuring charges	$	1,416	$	44,465	$	3,734	$	44,465

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 Restructuring
Balance at December 31, 2018	$	22,112
Charges to income	2,420
Payments	(22,075		)
Balance at June 30, 2019	$	2,457

Loss per Share (Tables)

6 Months Ended

Jun. 30, 2019

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 loss per share of Class A Common Stock and Class B-1 Common Stock (in thousands, except per share amounts):



	Three Months Ended June 30,						Six Months Ended June 30,
	2019			2018			2019			2018
Numerator:
Net loss attributable to Amneal Pharmaceuticals, Inc.	$	(16,902	)	$	(19,104	)	$	(64,783	)	$	(19,104	)

Denominator:
Weighted-average shares of Class A Common Stock and Class B-1 Common Stock outstanding - basic and diluted	128,016			127,112			127,852			127,112

Net loss per share attributable to Amneal Pharmaceuticals, Inc.'s common stockholders:
Class A and Class B-1 basic and diluted	$	(0.13	)	$	(0.15	)	$	(0.51	)	$	(0.15	)

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):



	Three Months Ended June 30,		Six Months Ended June 30,
	2019	2018	2019	2018
Stock options⁽¹⁾	8,407	6,028	8,407	6,028
Restricted stock units⁽¹⁾	2,894	1,320	2,894	1,320
Performance stock units⁽¹⁾	465	—	465	—
Shares of Class B Common Stock⁽²⁾	170,941	171,261	170,941	171,261

⁽¹⁾Excluded from the computation of diluted loss 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 three and six months ended June 30, 2019 and 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 (Tables)

6 Months Ended

Jun. 30, 2019

Receivables [Abstract]

Schedule of Trade Accounts Receivable, Net

Trade accounts receivable, net is comprised of the following (in thousands):



	June 30, 2019			December 31, 2018
Gross accounts receivable	$	1,454,294		$	1,349,588

Allowance for doubtful accounts	(1,959		)	(2,340		)
Contract charge-backs and sales volume allowances	(790,740		)	(829,596		)
Cash discount allowances	(26,929		)	(36,157		)
Subtotal	(819,628		)	(868,093		)
Trade accounts receivable, net	$	634,666		$	481,495

Inventories (Tables)

6 Months Ended

Jun. 30, 2019

Inventory Disclosure [Abstract]

Schedule of Inventory, Current

Inventories, net of reserves, are comprised of the following (in thousands):



	June 30, 2019		December 31, 2018
Raw materials	$	180,188	$	181,654
Work in process	38,376		54,152
Finished goods	196,063		221,413
Total inventories	$	414,627	$	457,219

Schedule of Inventory, Noncurrent

Inventories, net of reserves, are comprised of the following (in thousands):



	June 30, 2019		December 31, 2018
Raw materials	$	180,188	$	181,654
Work in process	38,376		54,152
Finished goods	196,063		221,413
Total inventories	$	414,627	$	457,219

Leases (Tables)

6 Months Ended

Jun. 30, 2019

Leases [Abstract]

Schedule of Components of Lease Costs / Supplemental Cash Flow Information

The components of total lease costs were as follows (in thousands):



	Three Months Ended June 30, 2019		Six Months Ended June 30, 2019
Operating lease cost⁽¹⁾	$	4,950	$	10,890

Finance lease cost:
Amortization of right-of-use assets	652		1,304
Interest on lease liabilities	1,119		2,243
Total finance lease cost	1,771		3,547

Total lease cost	$	6,721	$	14,437

⁽¹⁾Includes variable and short-term lease costs.

Supplemental cash flow information related to leases was as follows (in thousands):



	Three Months Ended June 30, 2019		Six Months Ended June 30, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from finance leases	$	1,120	$	1,870
Operating cash flows from operating leases	5,107		10,004
Financing cash flows from finance leases	247		866

Non-cash activity:
Right-of-use assets obtained in exchange for new operating lease liabilities	$	—	$	360

Schedule of Supplemental Balance Sheet Information

Supplemental balance sheet information related to the Company's leases was as follows (in thousands):



Operating leases	June 30, 2019
Operating lease right-of-use assets	$	59,900
Operating lease right-of-use assets - related party	17,031
Total operating lease right-of-use assets	$	76,931

Operating lease liabilities	$	47,836
Operating lease liabilities - related party	14,862
Current portion of operating lease liabilities	13,313
Current portion of operating and financing lease liabilities - related party	2,258
Total operating lease liabilities	$	78,269

Financing leases
Financing lease right of use assets - related party	$	62,588

Financing lease liabilities - related party	$	61,990
Current portion of operating and financing lease liabilities - related party	1,035
Total financing lease liabilities	$	63,025

Schedule of Lease Term and Discount Rate Information

The table below reflects the weighted average remaining lease term and weighted average discount rate for the Company's operating and finance leases as of June 30, 2019.



	June 30, 2019
Weighted average remaining lease term - operating leases	6 years
Weighted average remaining lease term - finance leases	23 years

Weighted average discount rate - operating leases	6.1%
Weighted average discount rate - finance leases	7.0%

Schedule of Operating Lease Maturities, After Adopting 842

Maturities of lease liabilities as of June 30, 2019 were as follows (in thousands):



	Operating Leases			Financing Leases
2019⁽¹⁾	$	9,990		$	2,736
2020	19,826			5,474
2021	16,187			5,474
2022	12,342			5,474
2023	10,054			5,474
Thereafter	26,947			106,740
Total lease payments	95,346			131,372
Less: Imputed interest	(17,077		)	(68,347		)
Total	$	78,269		$	63,025

⁽¹⁾ Excludes the six months ended June 30, 2019.

Schedule of Finance Lease Maturities, After Adopting 842

Maturities of lease liabilities as of June 30, 2019 were as follows (in thousands):



	Operating Leases			Financing Leases
2019⁽¹⁾	$	9,990		$	2,736
2020	19,826			5,474
2021	16,187			5,474
2022	12,342			5,474
2023	10,054			5,474
Thereafter	26,947			106,740
Total lease payments	95,346			131,372
Less: Imputed interest	(17,077		)	(68,347		)
Total	$	78,269		$	63,025

⁽¹⁾ Excludes the six months ended June 30, 2019.

Schedule of Operating Lease Maturities, Before Adopting 842

As disclosed in the Company's 2018 Annual Report on Form 10-K, under the previous lease accounting standard, the table below reflects the future minimum lease payments, including reasonably assured renewals, due under non-cancelable leases and a financing obligation as of December 31, 2018 (in thousands):



	Operating Leases		Financing Obligation
2019	$	25,885	$	5,474
2020	12,071		5,474
2021	11,105		5,474
2022	10,329		5,474
2023	10,043		5,474
Thereafter	28,128		107,196
Total lease payments	97,561		134,566
Less: Imputed interest	—		(95,217		)
Total	$	97,561	$	39,349

Schedule of Finance Lease Maturities, Before Adopting 842

As disclosed in the Company's 2018 Annual Report on Form 10-K, under the previous lease accounting standard, the table below reflects the future minimum lease payments, including reasonably assured renewals, due under non-cancelable leases and a financing obligation as of December 31, 2018 (in thousands):



	Operating Leases		Financing Obligation
2019	$	25,885	$	5,474
2020	12,071		5,474
2021	11,105		5,474
2022	10,329		5,474
2023	10,043		5,474
Thereafter	28,128		107,196
Total lease payments	97,561		134,566
Less: Imputed interest	—		(95,217		)
Total	$	97,561	$	39,349

Fair Value Measurements of Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2019

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 June 30, 2019 and December 31, 2018 (in thousands):



			Fair Value Measurement Based on
June 30, 2019	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⁾	$	43,004	$	—	$	43,004	$	—
Liabilities
Deferred Compensation Plan liabilities ⁽¹⁾	$	24,133	$	—	$	24,133	$	—

December 31, 2018
Assets
Deferred Compensation Plan asset ⁽¹⁾	$	40,101	$	—	$	40,101	$	—
Liabilities
Deferred Compensation Plan liabilities ⁽¹⁾	$	27,978	$	—	$	27,978	$	—

⁽¹⁾ As of June 30, 2019, deferred compensation plan liabilities of $8 million and $16 million were recorded in current and non-current liabilities, respectively. As of December 31, 2018, deferred compensation plan liabilities were recorded in non-current liabilities. They 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 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. In July 2019, the Company surrendered corporate-owned life insurance for approximately $43 million in cash proceeds.

Segment Information (Tables)

6 Months Ended

Jun. 30, 2019

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 selling expenses, research and development expenses, and other operating expenses to the extent specifically identified by segment (in thousands):



Three Months Ended June 30, 2019	Generics		Specialty		Corporate and Other			Total Company
Net revenue	$	335,064	$	69,578	$	—		$	404,642
Cost of goods sold	263,423		32,958		—			296,381
Cost of goods sold impairment charges	3,012		—		—			3,012
Gross profit	68,629		36,620		—			105,249
Selling, general and administrative	14,379		16,150		36,752			67,281
Research and development	45,448		2,568		—			48,016
Intellectual property legal development expenses	2,511		—		—			2,511
Acquisition, transaction-related and integration expenses	987		1,366		1,166			3,519
Restructuring and other charges	418		—		2,417			2,835
Operating income (loss)	$	4,886	$	16,536	$	(40,335	)	$	(18,913	)



Six Months Ended June 30, 2019	Generics			Specialty		Corporate and Other			Total Company
Net revenue	$	717,541		$	133,221	$	—		$	850,762
Cost of goods sold	542,301			63,823		—			606,124
Cost of goods sold impairment charges	56,309			—		—			56,309
Gross profit	118,931			69,398		—			188,329
Selling, general and administrative	38,527			37,477		75,713			151,717
Research and development	95,599			6,275		—			101,874
In-process research and development impairment charges	22,787			—		—			22,787
Intellectual property legal development expenses	5,632			1,045		—			6,677
Acquisition, transaction-related and integration expenses	3,584			3,250		2,717			9,551
Restructuring and other charges	2,499			178		6,319			8,996
Operating (loss) income	$	(49,697	)	$	21,173	$	(84,749	)	$	(113,273	)



Three Months Ended June 30, 2018	Generics			Specialty		Corporate and Other			Total Company
Net revenue	$	361,770		$	52,017	$	—		$	413,787
Cost of goods sold	211,534			23,958		—			235,492
Gross profit	150,236			28,059		—			178,295
Selling, general and administrative	19,621			13,549		22,833			56,003
Research and development	47,206			3,129		—			50,335
Intellectual property legal development expenses	4,004			43		—			4,047
Acquisition, transaction-related and integration expenses	114,622			—		92,885			207,507
Restructuring and other charges	24,797			2,421		17,247			44,465
Legal settlement gains	(3,000		)	—		—			(3,000		)
Operating (loss) income	$	(57,014	)	$	8,917	$	(132,965	)	$	(181,062	)



Six Months Ended June 30, 2018	Generics			Specialty		Corporate and Other			Total Company
Net revenue	$	636,959		$	52,017	$	—		$	688,976
Cost of goods sold	342,128			23,958		—			366,086
Gross profit	294,831			28,059		—			322,890
Selling, general and administrative	30,824			13,549		36,751			81,124
Research and development	91,415			3,129		—			94,544
Intellectual property legal development expenses	8,580			43		—			8,623
Acquisition, transaction-related and integration expenses	114,622			—		100,020			214,642
Restructuring and other charges	24,797			2,421		17,247			44,465
Legal settlement gains	(3,000		)	—		—			(3,000		)
Operating income (loss)	$	27,593		$	8,917	$	(154,018	)	$	(117,508	)

Goodwill and Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The changes in goodwill for the six months ended June 30, 2019 and for the year ended December 31, 2018 were as follows (in thousands):



	June 30, 2019			December 31, 2018
Balance, beginning of period	$	426,226		$	26,444
Impax acquisition adjustment	(1,255		)	—
Goodwill acquired during the period	—			401,488
Goodwill divested during the period	(5,175		)	—
Currency translation	221			(1,706		)
Balance, end of period	$	420,017		$	426,226

Schedule of Indefinite-Lived Intangible Assets

Intangible assets at June 30, 2019 and December 31, 2018 are comprised of the following (in thousands):



	June 30, 2019								December 31, 2018
	Weighted-Average Amortization Period (in years)	Cost		Accumulated Amortization			Net		Cost		Accumulated Amortization			Net
Amortizing intangible assets:
Product rights	11.0	$	1,265,150	$	(142,704	)	$	1,122,446	$	1,282,011	$	(88,081	)	$	1,193,930
Customer relationships		—		—			—		7,005		(1,955		)	5,050
Other intangible assets	10.5	3,000		(900		)	2,100		5,620		(1,561		)	4,059
Total		$	1,268,150	$	(143,604	)	$	1,124,546	$	1,294,636	$	(91,597	)	$	1,203,039
In-process research and development		428,784		—			428,784		451,930		—			451,930
Total intangible assets		$	1,696,934	$	(143,604	)	$	1,553,330	$	1,746,566	$	(91,597	)	$	1,654,969

Schedule of Finite-Lived Intangible Assets

Intangible assets at June 30, 2019 and December 31, 2018 are comprised of the following (in thousands):



	June 30, 2019								December 31, 2018
	Weighted-Average Amortization Period (in years)	Cost		Accumulated Amortization			Net		Cost		Accumulated Amortization			Net
Amortizing intangible assets:
Product rights	11.0	$	1,265,150	$	(142,704	)	$	1,122,446	$	1,282,011	$	(88,081	)	$	1,193,930
Customer relationships		—		—			—		7,005		(1,955		)	5,050
Other intangible assets	10.5	3,000		(900		)	2,100		5,620		(1,561		)	4,059
Total		$	1,268,150	$	(143,604	)	$	1,124,546	$	1,294,636	$	(91,597	)	$	1,203,039
In-process research and development		428,784		—			428,784		451,930		—			451,930
Total intangible assets		$	1,696,934	$	(143,604	)	$	1,553,330	$	1,746,566	$	(91,597	)	$	1,654,969

Finite-lived Intangible Assets Amortization Expense

Amortization expense related to intangible assets recognized is as follows (in thousands):



	Three Months Ended June 30,				Six Months Ended June 30,
	2019		2018		2019		2018
Amortization	$	34,796	$	16,694	$	65,759	$	18,454

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

The following table presents future amortization expense for the next five years and thereafter, excluding $429 million of IPR&D intangible assets (in thousands):



	Future Amortization
Remainder of 2019	$	76,018
2020	143,075
2021	142,600
2022	132,283
2023	129,564
2024	127,844
Thereafter	373,162
Total	$	1,124,546

Acquisition, Transaction-Related and Integration Expenses (Tables)

6 Months Ended

Jun. 30, 2019

Business Combinations [Abstract]

Schedule 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 three and six months ended June 30, 2019 and 2018 (in thousands):



	Three Months Ended June 30,				Six Months Ended June 30,
	2019		2018		2019		2018
Acquisition, transaction-related and integration expenses⁽¹⁾	$	3,519	$	21,008	$	9,551	$	28,143
Profit participation units⁽²⁾	—		158,757		—		158,757
Transaction-related bonus⁽³⁾	—		27,742		—		27,742
Total	$	3,519	$	207,507	$	9,551	$	214,642

⁽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. These costs for the three and six months ended June 30, 2019 consists of integration 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 in the Company's 2018 Annual Report on Form 10-K).

⁽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 in the Company's 2018 Annual Report on Form 10-K).

Nature of Operations - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended
	May 04, 2018	Jun. 30, 2019	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%		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%
Class A Common Stock
Class of Stock [Line Items]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01		$ 0.01
Stock conversion ratio	1
Conversion of Class B-1 Common Stock (in shares)		12,300,000
Class A Common Stock \| Private Placement
Class of Stock [Line Items]
Sale of stock, number of shares issued in transaction (in shares)	34,500,000
Class A Common Stock \| 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
Common Class B
Class of Stock [Line Items]
Common stock, par value (in dollars per share)	$ 0.01	$ 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		$ 0.01
Conversion of Class B-1 Common Stock (in shares)		(12,300,000)
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 Accounting Policies - Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Operating lease right-of-use assets	$ 76,931	$ 85,000
Lease liabilities	78,269	86,000	$ 97,561
De-recognition, leasehold improvements, adopting ASU	(508,086)		(544,146)
Increase in non-controlling interests, net of income taxes	289,696		391,613
Increase in stockholders' accumulated deficit, net of income taxes	(80,746)		(20,920)
Finance lease, ROU asset		64,000
Finance lease liability	63,025	64,000
Related Party
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Operating lease right-of-use assets	17,031
De-recognition reduction, financing obligation, adopting ASU			$ (39,083)
Finance lease, ROU asset	$ 62,588
Accounting Standards Update 2016-02
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Increase in non-controlling interests, net of income taxes		9,000
Increase in stockholders' accumulated deficit, net of income taxes		5,000
Accounting Standards Update 2016-02 \| Related Party
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
De-recognition reduction, financing obligation, adopting ASU		39,000
Accounting Standards Update 2016-02 \| Leasehold improvements
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
De-recognition, leasehold improvements, adopting ASU		$ 24,000

Acquisitions and Divestitures - Narrative (Details) - USD ($)				1 Months Ended		3 Months Ended		6 Months Ended
	May 03, 2019	Mar. 30, 2019	May 04, 2018	May 31, 2019	Apr. 30, 2019	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Acquisition, transaction-related and integration expenses						$ 3,519,000	$ 21,008,000	$ 9,551,000	$ 28,143,000
Goodwill						420,017,000		420,017,000		$ 426,226,000	$ 26,444,000
Gain (loss) on sale						(1,888,000)	0	6,930,000	0
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Creo Pharma Holding Limited
Business Acquisition [Line Items]
Ownership percentage sold		100.00%
Cash consideration, subsidiary					$ 32,000,000
Carrying value, net assets		$ 22,000,000
Carrying value, intangible assets sold		7,000,000
Carrying value, goodwill		$ 5,000,000
Gain (loss) on sale								9,000,000
Loss on disposition of business, release of foreign currency translation adjustments								3,000,000
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Amneal Deutschland GmbH
Business Acquisition [Line Items]
Ownership percentage sold	100.00%
Cash consideration, subsidiary				$ 3,000,000
Carrying value, net assets	$ 7,000,000
Carrying value, goodwill	$ 500,000
Gain (loss) on sale						(2,000,000)		(2,000,000)
Specialty
Business Acquisition [Line Items]
Goodwill						361,000,000		361,000,000		360,000,000
Generics
Business Acquisition [Line Items]
Goodwill						59,000,000		59,000,000		$ 66,000,000
AI Sirona \| Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Creo Pharma Holding Limited
Business Acquisition [Line Items]
Supply agreement period (up to)		2 years
EVER \| Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Amneal Deutschland GmbH
Business Acquisition [Line Items]
Supply agreement period (up to)	18 months
Impax Acquisition
Business Acquisition [Line Items]
Acquisition, transaction-related and integration expenses						0	$ 16,000,000	0	$ 23,000,000
Measurement consideration transferred, fair value equity interest, percentage			25.00%
Indefinite-lived intangible assets acquired			$ 529,000,000
Goodwill						398,733,000		398,733,000
Impax Acquisition \| Specialty
Business Acquisition [Line Items]
Goodwill						360,000,000		360,000,000
Impax Acquisition \| Generics
Business Acquisition [Line Items]
Goodwill						$ 39,000,000		$ 39,000,000
Impax Acquisition \| Amneal Holdings, LLC
Business Acquisition [Line Items]
Shareholder ownership percentage			75.00%

Acquisitions and Divestitures - Payments to Acquire Business (Details) - USD ($) $ / shares in Units, $ in Thousands		6 Months Ended
	May 04, 2018	Jun. 30, 2019	Jun. 30, 2018
Business Acquisition [Line Items]
Purchase price, net of cash acquired		$ 0	$ 321,324
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 USD 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 (in shares)	3,000,000

Acquisitions and Divestitures - Assets Acquired and Liabilities Assumed (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Business Combinations [Abstract]
Acquisition, transaction-related and integration expenses	$ 3,519,000	$ 21,008,000	$ 9,551,000	$ 28,143,000
Business Acquisition [Line Items]
Goodwill	420,017,000		420,017,000		$ 426,226,000	$ 26,444,000
Impax Acquisition
Business Combinations [Abstract]
Acquisition, transaction-related and integration expenses	0	$ 16,000,000	0	$ 23,000,000
Business Acquisition [Line Items]
Trade accounts receivable, net	210,820,000		210,820,000
Inventories	183,088,000		183,088,000
Prepaid expenses and other current assets	91,430,000		91,430,000
Property, plant and equipment	87,472,000		87,472,000
Goodwill	398,733,000		398,733,000
Intangible assets	1,574,929,000		1,574,929,000
Other	55,790,000		55,790,000
Total assets acquired	2,602,262,000		2,602,262,000
Accounts payable	47,912,000		47,912,000
Accrued expenses and other current liabilities	274,979,000		274,979,000
Long-term debt	599,400,000		599,400,000
Other long-term liabilities	33,793,000		33,793,000
Total liabilities assumed	956,084,000		956,084,000
Net assets acquired	$ 1,646,178,000		$ 1,646,178,000

Acquisitions and Divestitures - Acquired Intangible Assets (Details) - Impax Acquisition $ in Thousands	May 04, 2018 USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Final Fair Values	$ 1,045,617
Weighted-Average Useful Life (Years)	12 years 10 months 24 days

Acquisitions and Divestitures - Pro Forma (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018
Business Combinations [Abstract]
Net revenue	$ 447,524	$ 865,068
Net loss	(86,621)	(161,050)
Net loss attributable to Amneal Pharmaceuticals, Inc.	$ (19,759)	$ (28,454)

Revenue Recognition - Narrative (Details) - customer	3 Months Ended		6 Months Ended		12 Months Ended
Revenue Recognition - Narrative (Details) - customer	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Concentration Risk [Line Items]
Concentration risk, number of largest customers	3	3	3	3	3
Sales Revenue, Gross \| Three Largest Customers \| Customer Concentration Risk
Concentration Risk [Line Items]
Concentration risk percentage	81.00%	82.00%	80.00%	80.00%

Revenue Recognition - Revenue by Product Family (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disaggregation of Revenue [Line Items]
Net revenue	$ 404,642	$ 413,787	$ 850,762	$ 688,976
Levothyroxine Sodium
Disaggregation of Revenue [Line Items]
Net revenue	46,459		95,453
Rytary®
Disaggregation of Revenue [Line Items]
Net revenue	33,000	20,520	61,828	20,520
Diclofenac Sodium Gel
Disaggregation of Revenue [Line Items]
Net revenue	25,010	31,820	48,477	52,096
Epinephrine Auto-Injector (generic Adrenaclick®)
Disaggregation of Revenue [Line Items]
Net revenue	15,959	19,166	31,154
Yuvafem-Estradiol
Disaggregation of Revenue [Line Items]
Net revenue	$ 14,022	30,827	$ 32,761	50,094
Aspirin; Dipyridamole ER Capsule
Disaggregation of Revenue [Line Items]
Net revenue		$ 27,919		44,941
Oseltamivir
Disaggregation of Revenue [Line Items]
Net revenue				$ 39,634
Revenue from Contract with Customer \| Product Concentration Risk \| Levothyroxine Sodium
Disaggregation of Revenue [Line Items]
Concentration risk percentage	11.00%		11.00%
Revenue from Contract with Customer \| Product Concentration Risk \| Rytary®
Disaggregation of Revenue [Line Items]
Concentration risk percentage	8.00%	5.00%	7.00%	3.00%
Revenue from Contract with Customer \| Product Concentration Risk \| Diclofenac Sodium Gel
Disaggregation of Revenue [Line Items]
Concentration risk percentage	6.00%	8.00%	6.00%	8.00%
Revenue from Contract with Customer \| Product Concentration Risk \| Epinephrine Auto-Injector (generic Adrenaclick®)
Disaggregation of Revenue [Line Items]
Concentration risk percentage	4.00%	5.00%	4.00%
Revenue from Contract with Customer \| Product Concentration Risk \| Yuvafem-Estradiol
Disaggregation of Revenue [Line Items]
Concentration risk percentage	3.00%	7.00%	4.00%	7.00%
Revenue from Contract with Customer \| Product Concentration Risk \| Aspirin; Dipyridamole ER Capsule
Disaggregation of Revenue [Line Items]
Concentration risk percentage		7.00%		7.00%
Revenue from Contract with Customer \| Product Concentration Risk \| Oseltamivir
Disaggregation of Revenue [Line Items]
Concentration risk percentage				6.00%

Revenue Recognition - Major Categories of Sales-Related Deductions (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2019 USD ($)
Contract Charge-backs and Sales Volume Allowances
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Balance, Beginning of Period	$ 829,596
Provision related to sales recorded in the period	2,294,169
Credits/payments issued during the period	(2,333,025)
Balance, End of Period	790,740
Cash Discount Allowances
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Balance, Beginning of Period	36,157
Provision related to sales recorded in the period	68,883
Credits/payments issued during the period	(78,111)
Balance, End of Period	26,929
Accrued Returns Allowance
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Balance, Beginning of Period	154,503
Provision related to sales recorded in the period	41,682
Credits/payments issued during the period	(55,500)
Balance, End of Period	140,685
Accrued Medicaid and Commercial Rebates
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Balance, Beginning of Period	74,202
Provision related to sales recorded in the period	82,981
Credits/payments issued during the period	(65,524)
Balance, End of Period	$ 91,659

Alliance and Collaboration - Narrative (Details)					1 Months Ended		3 Months Ended		6 Months Ended		12 Months Ended
Alliance and Collaboration - Narrative (Details)	Aug. 16, 2018	May 07, 2018 USD ($)	Oct. 01, 2017 USD ($) product	Jun. 30, 2016 USD ($)	Apr. 30, 2019 USD ($)	Feb. 28, 2019 USD ($)	Jun. 30, 2019 USD ($)	Jun. 30, 2018 USD ($)	Jun. 30, 2019 USD ($)	Jun. 30, 2018 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Mar. 22, 2019 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Expensed to cost of goods sold							$ 296,381,000	$ 235,492,000	$ 606,124,000	$ 366,086,000
Transition contract liability							505,143,000		505,143,000		$ 514,440,000
Research and development							48,016,000	50,335,000	101,874,000	94,544,000
JSP License And Commercialization Agreement
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative arrangement term	10 years
Accrued up-front license contingent payment													$ 50,000,000
Payment of up-front license contingent payment					$ 50,000,000
JSP And Lannett Company Transition Agreement
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payment of non-refundable payment						$ 4,000,000			47,000,000
Expensed to cost of goods sold									37,000,000		10,000,000
Transition contract liability											4,000,000
Biosimilar Licensing and Supply Agreement
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative arrangement maximum contingent payments amount		$ 72,000,000
Research and development							0	500,000.0	1,000,000	500,000.0
Astra Zeneca
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative arrangement reduced royalty				$ 30,000,000.0
Adello Biologics LLC License And Commercialization Agreement
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative arrangement term			10 years
Research and development											$ 0	$ 0
Number of products \| product			2
Collaborative arrangement, upfront payment			$ 2,000,000
Collaborative arrangement, profit share, percentage			50.00%
Adello Biologics LLC License And Commercialization Agreement \| Regulatory Approval
Collaborative Arrangement and Arrangement Other than Collaborative [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 Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative arrangement maximum contingent payments amount			43,000,000
Minimum \| Adello Biologics LLC License And Commercialization Agreement \| Number of Competitors for Launch of one Product
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative arrangement maximum contingent payments amount			20,000,000
Minimum \| Adello Biologics LLC License And Commercialization Agreement \| Achievement of Cumulative Net Sales
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative arrangement maximum contingent payments amount			15,000,000
Maximum \| Adello Biologics LLC License And Commercialization Agreement \| Number of Competitors for Launch of one Product
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative arrangement maximum contingent payments amount			50,000,000
Maximum \| Adello Biologics LLC License And Commercialization Agreement \| Achievement of Cumulative Net Sales
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Collaborative arrangement maximum contingent payments amount			$ 68,000,000
Royalty \| Astra Zeneca
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Expensed to cost of goods sold							$ 5,000,000	$ 1,000,000	$ 9,000,000	$ 1,000,000

Restructuring and Other Charges - Restructuring Charges (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Restructuring Cost and Reserve [Line Items]
Employee restructuring separation charges	$ 2,835	$ 44,465	$ 8,996	$ 44,465
Severance charges
Restructuring Cost and Reserve [Line Items]
Employee restructuring separation charges	516	44,465	2,420	44,465
Other employee severance charges	1,419	0	5,262	0
Asset-related charges
Restructuring Cost and Reserve [Line Items]
Employee restructuring separation charges	900	0	1,314	0
Employee and asset-related restructuring charges
Restructuring Cost and Reserve [Line Items]
Employee restructuring separation charges	1,416	44,465	3,734	44,465
Employee and asset-related restructuring charges \| Corporate
Restructuring Cost and Reserve [Line Items]
Employee restructuring separation charges	99	17,247	1,243	17,247
Employee and asset-related restructuring charges \| Generics \| Operating Segments
Restructuring Cost and Reserve [Line Items]
Employee restructuring separation charges	1,317	24,797	2,313	24,797
Employee and asset-related restructuring charges \| Specialty \| Operating Segments
Restructuring Cost and Reserve [Line Items]
Employee restructuring separation charges	$ 0	$ 2,421	$ 178	$ 2,421

Restructuring and Other Charges - Restructuring Rollforward (Details) - Employee Restructuring $ in Thousands	6 Months Ended
	Jun. 30, 2019 USD ($)
Restructuring Reserve [Roll Forward]
Beginning balance	$ 22,112
Charges to income	2,420
Payments	(22,075)
Ending balance	$ 2,457

Loss per Share - Computation of Basic and Diluted Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Numerator:
Net loss attributable to Amneal Pharmaceuticals, Inc.	$ (16,902)	$ (19,104)	$ (64,783)	$ (19,104)
Denominator:
Weighted-average shares of Class A Common Stock and Class B-1 Common Stock outstanding - basic and diluted (in shares)	128,016	127,112	127,852	127,112
Net loss per share attributable to Amneal Pharmaceuticals, Inc.'s common stockholders:
Earnings Per Share, Basic and Diluted (In USD per share)	$ (0.13)	$ (0.15)	$ (0.51)	$ (0.15)

Loss per Share - Securities Excluded from Diluted Earnings per Share Computation (Details) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Common Class B
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from earnings per share (in shares)	170,941	171,261	170,941	171,261
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from earnings per share (in shares)	8,407	6,028	8,407	6,028
Restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from earnings per share (in shares)	2,894	1,320	2,894	1,320
Performance stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from earnings per share (in shares)	465	0	465	0

Income taxes - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Income taxes - Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Operating Loss Carryforwards [Line Items]
Deferred tax asset, net	$ 392,000		$ 392,000
Liabilities under tax receivable agreement	193,499		193,499		$ 192,884
Income tax (benefit) provision	$ 5,701	$ 12,416	$ 14,129	$ 12,052
Effective tax rate, percent	10.10%	4.70%	7.50%	5.70%
Decrease in acquisition, transaction-related and integration expenses	$ 204,000		$ 205,000
Decrease in restructuring and other charges associated with severance benefits	41,000		35,000
U.S.
Operating Loss Carryforwards [Line Items]
Deferred tax asset, net	386,000		386,000
Deferred tax assets, investment in Amneal	240,000		240,000
Foreign
Operating Loss Carryforwards [Line Items]
Deferred tax asset, net	$ 6,000		$ 6,000

Trade Accounts Receivable, Net - Schedule of Trade Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Receivables [Abstract]
Gross accounts receivable	$ 1,454,294	$ 1,349,588
Allowance for doubtful accounts	(1,959)	(2,340)
Contract charge-backs and sales volume allowances	(790,740)	(829,596)
Cash discount allowances	(26,929)	(36,157)
Subtotal	(819,628)	(868,093)
Trade accounts receivable, net	$ 634,666	$ 481,495

Trade Accounts Receivable, Net - Narrative (Details) - customer	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Concentration Risk [Line Items]
Concentration risk, number of customers	3	3	3	3	3
Customer Concentration Risk \| Accounts Receivable \| Customer A
Concentration Risk [Line Items]
Concentration risk percentage			32.00%		30.00%
Customer Concentration Risk \| Accounts Receivable \| Customer B
Concentration Risk [Line Items]
Concentration risk percentage			29.00%		28.00%
Customer Concentration Risk \| Accounts Receivable \| Customer C
Concentration Risk [Line Items]
Concentration risk percentage			22.00%		24.00%

Inventories - Compents of Inventories, Net of Reserves (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Raw materials	$ 180,188	$ 181,654
Work in process	38,376	54,152
Finished goods	196,063	221,413
Total inventories	$ 414,627	$ 457,219

Leases - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
Leases - Narrative (Details) - USD ($) $ in Millions	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Lessee, Lease, Description [Line Items]
Operating and finance lease, rent expense	$ 6	$ 4	$ 12	$ 5
Minimum
Lessee, Lease, Description [Line Items]
Operating and finance lease term			1 year
Maximum
Lessee, Lease, Description [Line Items]
Operating and finance lease term			25 years

Leases - Components of Total Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Leases [Abstract]
Operating lease cost	$ 4,950	$ 10,890
Finance lease cost:
Amortization of right-of-use assets	652	1,304
Interest on lease liabilities	1,119	2,243
Total finance lease cost	1,771	3,547
Total lease cost	$ 6,721	$ 14,437

Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Operating leases
Operating lease right-of-use assets	$ 76,931	$ 85,000
Total operating lease liabilities	78,269	86,000	$ 97,561
Financing leases
Financing lease right-of-use assets - related party		64,000
Total	63,025	$ 64,000
Excluding Related Party
Operating leases
Operating lease right-of-use assets	59,900
Operating lease liabilities	47,836
Current portion of operating lease liabilities	13,313
Related Party
Operating leases
Operating lease right-of-use assets	17,031
Operating lease liabilities	14,862
Current portion of operating lease liabilities	2,258
Financing leases
Financing lease right-of-use assets - related party	62,588
Financing lease liabilities - related party	61,990
Current portion of operating and financing lease liabilities - related party	$ 1,035

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from finance leases	$ 1,120	$ 1,870
Operating cash flows from operating leases	5,107	10,004
Financing cash flows from finance leases	247	866
Non-cash activity:
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 0	$ 360

Leases - Term and Discount Rate Information (Details)	Jun. 30, 2019
Leases [Abstract]
Weighted average remaining lease term - operating leases	6 years
Weighted average remaining lease term - finance leases	23 years
Weighted average discount rate - operating leases	6.10%
Weighted average discount rate - finance leases	7.00%

Leases - Lease Maturities, After Adopting 842 (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Operating Leases
2019	$ 9,990
2020	19,826
2021	16,187
2022	12,342
2023	10,054
Thereafter	26,947
Total lease payments	95,346
Less: Imputed interest	(17,077)		$ 0
Total	78,269	$ 86,000	$ 97,561
Financing Leases
2019	2,736
2020	5,474
2021	5,474
2022	5,474
2023	5,474
Thereafter	106,740
Total lease payments	131,372
Less: Imputed interest	(68,347)
Total	$ 63,025	$ 64,000

Leases - Lease Maturities, Before Adopting 842 (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Operating Leases
2019			$ 25,885
2020			12,071
2021			11,105
2022			10,329
2023			10,043
Thereafter			28,128
Total lease payments			97,561
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	$ 17,077		0
Total	$ 78,269	$ 86,000	97,561
Financing Obligation
2019			5,474
2020			5,474
2021			5,474
2022			5,474
2023			5,474
Thereafter			107,196
Total lease payments			134,566
Less: Imputed interest			(95,217)
Total			$ 39,349

Fair Value Measurements of Financial Instruments - Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Thousands	1 Months Ended
	Jul. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Subsequent Event
Liabilities
Cash proceeds, corporate-owned life insurance	$ 43,000
Recurring
Assets
Deferred Compensation Plan asset		$ 43,004	$ 40,101
Liabilities
Deferred Compensation Plan liabilities		24,133	27,978
Recurring \| Current Liabilities
Liabilities
Deferred Compensation Plan liabilities		8,000
Recurring \| Non-current Liabilities
Liabilities
Deferred Compensation Plan liabilities		16,000
Recurring \| Quoted Prices in Active Markets (Level 1)
Assets
Deferred Compensation Plan asset		0	0
Liabilities
Deferred Compensation Plan liabilities		0	0
Recurring \| Significant Other Observable Inputs (Level 2)
Assets
Deferred Compensation Plan asset		43,004	40,101
Liabilities
Deferred Compensation Plan liabilities		24,133	27,978
Recurring \| Significant Unobservable Inputs (Level 3)
Assets
Deferred Compensation Plan asset		0	0
Liabilities
Deferred Compensation Plan liabilities		$ 0	$ 0

Fair Value Measurements of Financial Instruments - Narrative (Details) - USD ($) $ in Billions	Jun. 30, 2019	Dec. 31, 2018	May 04, 2018
Term Loan \| Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term debt fair value	$ 2.7	$ 2.5	$ 2.7

Commitments and Contingencies - Narrative (Details) $ in Thousands																				1 Months Ended		2 Months Ended		3 Months Ended		6 Months Ended		11 Months Ended
	Jul. 31, 2019 defendent	Jun. 10, 2019 defendent	Mar. 16, 2019 complaint	Mar. 15, 2019 defendent	Mar. 14, 2019 defendent	Feb. 15, 2019 claim	Feb. 07, 2019 defendent	Jan. 23, 2019 defendent	Dec. 03, 2018 defendent	Oct. 04, 2018 defendent	Aug. 24, 2018 defendent	Jul. 18, 2018 defendent	Jul. 09, 2018 defendent	Jun. 18, 2018 request	May 30, 2018 defendent	Mar. 27, 2018 defendent	Mar. 15, 2018 company defendent	Aug. 17, 2017 company defendent	Apr. 06, 2017 complaint drug	Mar. 31, 2019 defendent	May 31, 2016 USD ($) settlement_demand	Mar. 31, 2019 defendent	Nov. 30, 2018 defendent	Jun. 30, 2019 USD ($)	Jun. 30, 2018 USD ($)	Jun. 30, 2019 USD ($)	Jun. 30, 2018 USD ($)	Apr. 30, 2015 complaint	May 10, 2019 state	Feb. 21, 2019 complaint	Dec. 31, 2018 USD ($)	Feb. 15, 2017 litigation
Loss Contingencies [Line Items]
Acquisition, transaction-related and integration expenses																								$ 3,519	$ 207,507	$ 9,551	$ 214,642
Medicaid reimbursement reserve																								15,000		15,000					$ 15,000
Restructuring and other charges																								2,835	44,465	8,996	44,465
Opana ER
Loss Contingencies [Line Items]
Number of complaints styled as class actions \| 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																					$ 16,000
Generic Digoxin and Doxycycline Antitrust Litigation
Loss Contingencies [Line Items]
Number of generic drugs included in consolidation of civil actions \| drug																			18
Number of states, filed civil lawsuit \| state																													43
Generic Digoxin and Doxycycline Antitrust Litigation \| Subsequent Event
Loss Contingencies [Line Items]
Number of defendants \| defendent	87
Digoxin And Lidocaine-prilocaine Litigation
Loss Contingencies [Line Items]
Number of complaints styled as class actions \| complaint																			2
Number of complaints filed by opt-out plaintiffs \| complaint																														2
Digoxin And Lidocaine-prilocaine Litigation \| End-Payor Plaintiff
Loss Contingencies [Line Items]
Number of claims dismissed \| claim						7
Digoxin And Lidocaine-prilocaine Litigation \| Indirect Reseller Plaintiff
Loss Contingencies [Line Items]
Number of claims dismissed \| claim						6
Opiod Medications Litigation
Loss Contingencies [Line Items]
Number of defendants \| defendent		20		29	31		20	18	32	45	18	41	55		4	35	51	5		39		37	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
Number of additional complaints \| complaint			600
Teva VS Impax Laboratories, Inc.
Loss Contingencies [Line Items]
Number of litigations \| litigation																																2
Operating Segments \| Generics
Loss Contingencies [Line Items]
Acquisition, transaction-related and integration expenses																								987	114,622	3,584	114,622
Restructuring and other charges																								418	24,797	2,499	24,797
Operating Segments \| Specialty
Loss Contingencies [Line Items]
Acquisition, transaction-related and integration expenses																								1,366	0	3,250	0
Restructuring and other charges																								0	2,421	178	2,421
Corporate
Loss Contingencies [Line Items]
Acquisition, transaction-related and integration expenses																								1,166	92,885	2,717	100,020
Restructuring and other charges																								$ 2,417	$ 17,247	$ 6,319	$ 17,247

Segment Information - Narrative (Details)	6 Months Ended
Segment Information - Narrative (Details)	Jun. 30, 2019 segment product
Segment Reporting [Abstract]
Number of reportable segments \| segment	2
Number of product families \| product	200

Segment Information - Schedules of Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Segment Reporting Information [Line Items]
Net revenue	$ 404,642	$ 413,787	$ 850,762	$ 688,976
Cost of goods sold	296,381	235,492	606,124	366,086
Cost of goods sold impairment charges	3,012	0	56,309	0
Gross profit	105,249	178,295	188,329	322,890
Selling, general and administrative	67,281	56,003	151,717	81,124
Research and development	48,016	50,335	101,874	94,544
In-process research and development impairment charges	0	0	22,787	0
Intellectual property legal development expenses	2,511	4,047	6,677	8,623
Acquisition, transaction-related and integration expenses	3,519	207,507	9,551	214,642
Restructuring and other charges	2,835	44,465	8,996	44,465
Legal settlement gains	0	(3,000)	0	(3,000)
Operating income (loss)	(18,913)	(181,062)	(113,273)	(117,508)
Operating Segments \| Generics
Segment Reporting Information [Line Items]
Net revenue	335,064	361,770	717,541	636,959
Cost of goods sold	263,423	211,534	542,301	342,128
Cost of goods sold impairment charges	3,012		56,309
Gross profit	68,629	150,236	118,931	294,831
Selling, general and administrative	14,379	19,621	38,527	30,824
Research and development	45,448	47,206	95,599	91,415
In-process research and development impairment charges			22,787
Intellectual property legal development expenses	2,511	4,004	5,632	8,580
Acquisition, transaction-related and integration expenses	987	114,622	3,584	114,622
Restructuring and other charges	418	24,797	2,499	24,797
Legal settlement gains		(3,000)		(3,000)
Operating income (loss)	4,886	(57,014)	(49,697)	27,593
Operating Segments \| Specialty
Segment Reporting Information [Line Items]
Net revenue	69,578	52,017	133,221	52,017
Cost of goods sold	32,958	23,958	63,823	23,958
Cost of goods sold impairment charges	0		0
Gross profit	36,620	28,059	69,398	28,059
Selling, general and administrative	16,150	13,549	37,477	13,549
Research and development	2,568	3,129	6,275	3,129
In-process research and development impairment charges			0
Intellectual property legal development expenses	0	43	1,045	43
Acquisition, transaction-related and integration expenses	1,366	0	3,250	0
Restructuring and other charges	0	2,421	178	2,421
Legal settlement gains		0		0
Operating income (loss)	16,536	8,917	21,173	8,917
Corporate and Other
Segment Reporting Information [Line Items]
Net revenue	0	0	0	0
Cost of goods sold	0	0	0	0
Cost of goods sold impairment charges	0		0
Gross profit	0	0	0	0
Selling, general and administrative	36,752	22,833	75,713	36,751
Research and development	0	0	0	0
In-process research and development impairment charges			0
Intellectual property legal development expenses	0	0	0	0
Acquisition, transaction-related and integration expenses	1,166	92,885	2,717	100,020
Restructuring and other charges	2,417	17,247	6,319	17,247
Legal settlement gains		0		0
Operating income (loss)	$ (40,335)	$ (132,965)	$ (84,749)	$ (154,018)

Related Party Transactions - Narrative (Details) € in Millions	1 Months Ended							3 Months Ended			6 Months Ended		12 Months Ended	25 Months Ended
	Jul. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Jun. 30, 2018 USD ($)	Dec. 31, 2017 USD ($)	Oct. 31, 2017 USD ($)	Jun. 30, 2017 USD ($) payment	Mar. 31, 2017 USD ($)	Jun. 30, 2019 USD ($)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Jun. 30, 2019 USD ($) lease_agreement building	Jun. 30, 2018 USD ($)	Dec. 31, 2018 USD ($)	Mar. 31, 2018 USD ($)	Jun. 06, 2019 USD ($) product	Oct. 31, 2017 EUR (€)
Related Party Transaction [Line Items]
Related party receivables		$ 830,000						$ 2,470,000			$ 2,470,000		$ 830,000
Payments to acquire non-controlling interests of non-public subsidiaries		3,000,000
Due to related party, current		17,695,000						2,965,000			$ 2,965,000		17,695,000
Related Party
Related Party Transaction [Line Items]
Number of buildings, financing lease \| building											2
Subsidiary of Common Parent
Related Party Transaction [Line Items]
Due to related party, current		3,000,000											3,000,000
Kanan, LLC \| Related Party
Related Party Transaction [Line Items]
Number of lease agreements \| lease_agreement											2
Kanan, LLC \| Related Party \| Annual Rental Cost
Related Party Transaction [Line Items]
Amounts of transaction with related party											$ 2,000,000
Kanan, LLC \| Related Party \| Rent Expense
Related Party Transaction [Line Items]
Expenses from transactions with related party								500,000		$ 500,000	1,000,000	$ 100,000
Asana Biosciences, LLC \| Related Party
Related Party Transaction [Line Items]
Income from related parties								1,000,000			1,400,000		0
Industrial Real Estate Holdings NY, LLC \| Related Party \| Rent Expense
Related Party Transaction [Line Items]
Expenses from transactions with related party								300,000	$ 200,000		600,000	500,000
Kashiv Pharmaceuticals LLC \| Related Party \| Annual Base Rent
Related Party Transaction [Line Items]
Amounts of transaction with related party											2,000,000
Kashiv Pharmaceuticals LLC \| Related Party \| Rental Income
Related Party Transaction [Line Items]
Income from related parties								100,000	0		100,000	400,000
Kashiv Pharmaceuticals LLC \| Related Party \| Profit Share On Various Arrangements
Related Party Transaction [Line Items]
Expenses from transactions with related party								700,000	2,000,000		1,000,000	2,000,000
Kashiv Pharmaceuticals LLC \| Related Party \| 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 Pharmaceuticals LLC \| Related Party \| 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 Pharmaceuticals LLC \| Related Party \| Legal Cost Reimbursement
Related Party Transaction [Line Items]
Amounts of transaction with related party				$ 8,000,000
Additional amount due to related party, if circumstances met (up to)								18,000,000			18,000,000
Kashiv Pharmaceuticals LLC \| Related Party \| Legal Cost Reimbursement \| Subsequent Event
Related Party Transaction [Line Items]
Amounts of transaction with related party	$ 2,000,000
Kashiv Pharmaceuticals LLC \| Related Party \| R&D Reimbursement
Related Party Transaction [Line Items]
Related parties payable								2,000,000			2,000,000
Kashiv BioSciences LLC \| Related Party
Related Party Transaction [Line Items]
Related parties payable		800,000						3,000,000			3,000,000		800,000
Kashiv BioSciences LLC \| Related Party \| Development And Commercialization Reimbursable Expense
Related Party Transaction [Line Items]
Amounts of transaction with related party								2,000,000			3,000,000		0
Kashiv BioSciences LLC \| Related Party \| 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											$ 5,000,000
Adello Biologics, LLC \| Related Party
Related Party Transaction [Line Items]
Related parties payable					$ 11,000,000
Face amount of related party notes receivable				$ 15,000,000												€ 13
Interest rate on related party notes receivable					2.00%											2.00%
Adello Biologics, LLC \| Related Party \| Human Resource And Product Quality Assurance Services And License Agreement Expense
Related Party Transaction [Line Items]
Expenses from transactions with related party									100,000			100,000
Income from related parties											100,000
Adello Biologics, LLC \| Related Party \| Reimbursement Of Past Development Costs
Related Party Transaction [Line Items]
Expenses from transactions with related party							$ 10,000,000
Adello Biologics, LLC \| Related Party \| License And Commercialization Agreement Up Front Payment
Related Party Transaction [Line Items]
Expenses from transactions with related party					$ 2,000,000
PharmaSophia, LLC \| Related Party
Related Party Transaction [Line Items]
Income from related parties								300,000	100,000		600,000	200,000
Related party receivables		$ 100,000						700,000			700,000		$ 100,000
Gemini Laboratories, LLC \| Related Party \| Profit Share On Various Arrangements
Related Party Transaction [Line Items]
Income from related parties									800,000			5,000,000
Gemini Laboratories, LLC \| Related Party \| Gross Profit From Sale Of Inventory
Related Party Transaction [Line Items]
Income from related parties									$ 0			$ 100,000
Fosun International Limited \| Related Party \| Profit Share On Various Arrangements
Related Party Transaction [Line Items]
Income from related parties								$ 0			$ 0
Fosun International Limited \| Related Party \| Non-Refundable Fee, Net of Tax \| Subsequent Event
Related Party Transaction [Line Items]
Payment received, non-refundable fee	$ 1,000,000
Fosun International Limited \| Related Party \| Fee Due Upon First Commercial Sale Of Products
Related Party Transaction [Line Items]
Additional amount due from related parties upon sale of each product															$ 300,000
Additional amount due from related parties upon sale of each product, number of products \| product															8

Goodwill and Intangible Assets - Schedule of Goodwill (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Goodwill [Roll Forward]
Balance, beginning of period	$ 426,226	$ 26,444
Impax acquisition adjustment	(1,255)	0
Goodwill acquired during the period	0	401,488
Goodwill divested during the period	(5,175)	0
Currency translation	221	(1,706)
Balance, end of period	$ 420,017	$ 426,226

Goodwill and Intangible Assets - Narrative (Details) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019 USD ($)	Jun. 30, 2019 USD ($) product	Mar. 30, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)
Goodwill [Line Items]
Goodwill	$ 420,017	$ 420,017		$ 426,226	$ 26,444
Product rights intangible asset	1,268,150	1,268,150		1,294,636
In-process research and development	428,784	428,784		451,930
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Creo Pharma Holding Limited
Goodwill [Line Items]
Carrying value, intangible assets sold			$ 7,000
Product rights
Goodwill [Line Items]
Product rights intangible asset	1,265,150	1,265,150		1,282,011
Product rights \| JSP License And Commercialization Agreement
Goodwill [Line Items]
Product rights intangible asset	50,000	50,000
Customer relationships
Goodwill [Line Items]
Product rights intangible asset	0	0		7,005
Customer relationships \| Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Creo Pharma Holding Limited
Goodwill [Line Items]
Carrying value, intangible assets sold	5,000	5,000
Trade Names
Goodwill [Line Items]
Product rights intangible asset	3,000	3,000		5,620
Trade Names \| Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Creo Pharma Holding Limited
Goodwill [Line Items]
Carrying value, intangible assets sold	2,000	2,000
Specialty
Goodwill [Line Items]
Goodwill	361,000	361,000		360,000
Generics
Goodwill [Line Items]
Goodwill	59,000	59,000		$ 66,000
Cost of goods sold impairment charges	$ 3,000	$ 79,000
Intangible assets impairment, number of products related to \| product		4
Generics \| Cost of goods sold
Goodwill [Line Items]
Cost of goods sold impairment charges		$ 56,000
Generics \| Research and development
Goodwill [Line Items]
Cost of goods sold impairment charges		$ 23,000

Goodwill and Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets, Net [Abstract]
Cost	$ 1,268,150	$ 1,294,636
Accumulated Amortization	(143,604)	(91,597)
Total	1,124,546	1,203,039
In-process research and development	428,784	451,930
Intangible assets, cost	1,696,934	1,746,566
Intangible assets, net	$ 1,553,330	1,654,969
Product rights
Finite-Lived Intangible Assets, Net [Abstract]
Weighted-Average Amortization Period (in years)	11 years 2 days
Cost	$ 1,265,150	1,282,011
Accumulated Amortization	(142,704)	(88,081)
Total	1,122,446	1,193,930
Customer relationships
Finite-Lived Intangible Assets, Net [Abstract]
Cost	0	7,005
Accumulated Amortization	0	(1,955)
Total	$ 0	5,050
Other intangible assets
Finite-Lived Intangible Assets, Net [Abstract]
Weighted-Average Amortization Period (in years)	10 years 5 months 18 days
Cost	$ 3,000	5,620
Accumulated Amortization	(900)	(1,561)
Total	$ 2,100	$ 4,059

Goodwill and Intangible Assets - Amortization Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization	$ 34,796	$ 16,694	$ 65,759	$ 18,454

Goodwill and Intangible Assets - Future Amortization Expense (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
Remainder of 2019	$ 76,018
2020	143,075
2021	142,600
2022	132,283
2023	129,564
2024	127,844
Thereafter	373,162
Total	$ 1,124,546	$ 1,203,039

Acquisition, Transaction-Related and Integration Expenses - Summary of Acquisition, Transaction-Related and Integration Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Business Combinations [Abstract]
Acquisition, transaction-related and integration expenses	$ 3,519	$ 21,008	$ 9,551	$ 28,143
Profit participation units	0	158,757	0	158,757
Transaction-related bonus	0	27,742	0	27,742
Total	$ 3,519	$ 207,507	$ 9,551	$ 214,642

Acquisition, Transaction-Related and Integration Expenses - Narrative (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
	May 04, 2018	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Business Acquisition [Line Items]
Profit participation units		$ 0	$ 158,757	$ 0	$ 158,757
PPU Holders Distribution \| Class A Common Stock
Business Acquisition [Line Items]
Sale of stock, number of shares issued in transaction (in shares)	6,900,000		6,886,140
Accelerated vesting of profit participation units, fair value			$ 126,000
Accelerated vesting cash payment			33,000
Profit participation units			$ 159,000

Subsequent Events - Narrative (Details) - Subsequent Event - New York Manufacturing And New Jersey Packaging Facilities $ in Millions	Jul. 10, 2019 USD ($) employee
Subsequent Event [Line Items]
Expected reduction to headcount \| employee	550
Severance charges \| Minimum
Subsequent Event [Line Items]
Estimated restructuring charges	$ 10
Severance charges \| Maximum
Subsequent Event [Line Items]
Estimated restructuring charges	$ 12

Label	Element	Value
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	$ 1,485,472,000
Distribution Made to Limited Partner, Cash Distributions Declared	us-gaap_DistributionMadeToLimitedPartnerCashDistributionsDeclared	152,998,000
Distribution Made to Limited Partner, Cash Distributions Declared	us-gaap_DistributionMadeToLimitedPartnerCashDistributionsDeclared	191,560,000
Stockholders' Equity, Other	us-gaap_StockholdersEquityOther	3,566,000
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	1,977,000
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	4,977,000
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	1,707,000
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	13,561,000
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	1,644,000
Partners' Capital Account, Unit-based Payment Arrangement, Amount	us-gaap_PartnersCapitalAccountUnitBasedCompensation	158,757,000
Partners' Capital Account, Unit-based Payment Arrangement, Amount	us-gaap_PartnersCapitalAccountUnitBasedCompensation	158,757,000
Noncontrolling Interest, Increase from Business Combination	us-gaap_NoncontrollingInterestIncreaseFromBusinessCombination	3,049,000
Noncontrolling Interest, Increase from Subsidiary Equity Issuance	us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance	360,000
Adjustments to Additional Paid in Capital, Increase in Carrying Amount of Redeemable Preferred Stock	us-gaap_AdjustmentsToAdditionalPaidInCapitalIncreaseInCarryingAmountOfRedeemablePreferredStock	11,858,000
Partners' Capital Account, Contributions	us-gaap_PartnersCapitalAccountContributions	27,742,000
Partners' Capital Account, Contributions	us-gaap_PartnersCapitalAccountContributions	27,742,000
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
AOCI Attributable to Parent [Member]
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	9,437,000
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	(4,000)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax	11,678,000
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax	1,721,000
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax	(1,170,000)
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]
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	709,612,000
Distribution Made to Limited Partner, Cash Distributions Declared	us-gaap_DistributionMadeToLimitedPartnerCashDistributionsDeclared	152,998,000
Distribution Made to Limited Partner, Cash Distributions Declared	us-gaap_DistributionMadeToLimitedPartnerCashDistributionsDeclared	182,998,000
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	(17,864,000)
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	4,977,000
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	1,707,000
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	4,957,000
Adjustments to Additional Paid in Capital, Increase in Carrying Amount of Redeemable Preferred Stock	us-gaap_AdjustmentsToAdditionalPaidInCapitalIncreaseInCarryingAmountOfRedeemablePreferredStock	1,240,000
Net Income (Loss), Attributable To Acquirer Prior To Business Combination	amrx_NetIncomeLossAttributableToAcquirerPriorToBusinessCombination	(200,341,000)
Net Income (Loss), Attributable To Acquirer Prior To Business Combination	amrx_NetIncomeLossAttributableToAcquirerPriorToBusinessCombination	(148,806,000)
Noncontrolling Interest [Member]
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	626,737,000
Stockholders' Equity, Other	us-gaap_StockholdersEquityOther	1,412,000
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	(262,000)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	us-gaap_ProfitLoss	(31,865,000)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationGainLossArisingDuringPeriodNetOfTax	(1,576,000)
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	8,604,000
Noncontrolling Interest, Increase from Business Combination	us-gaap_NoncontrollingInterestIncreaseFromBusinessCombination	3,049,000
Noncontrolling Interest, Increase from Subsidiary Equity Issuance	us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance	360,000
Adjustments to Additional Paid in Capital, Increase in Carrying Amount of Redeemable Preferred Stock	us-gaap_AdjustmentsToAdditionalPaidInCapitalIncreaseInCarryingAmountOfRedeemablePreferredStock	10,618,000
Net Income (Loss), Attributable To Acquirer Prior To Business Combination	amrx_NetIncomeLossAttributableToAcquirerPriorToBusinessCombination	(20,000)
Net Income (Loss), Attributable To Acquirer Prior To Business Combination	amrx_NetIncomeLossAttributableToAcquirerPriorToBusinessCombination	97,000
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]
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	(189,215,000)
Partners' Capital Account, Unit-based Payment Arrangement, Amount	us-gaap_PartnersCapitalAccountUnitBasedCompensation	158,757,000
Partners' Capital Account, Unit-based Payment Arrangement, Amount	us-gaap_PartnersCapitalAccountUnitBasedCompensation	158,757,000
Partners' Capital Account, Contributions	us-gaap_PartnersCapitalAccountContributions	27,742,000
Partners' Capital Account, Contributions	us-gaap_PartnersCapitalAccountContributions	27,742,000
Additional Paid-in Capital [Member]
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	325,918,000
Distribution Made to Limited Partner, Cash Distributions Declared	us-gaap_DistributionMadeToLimitedPartnerCashDistributionsDeclared	8,562,000
Stockholders' Equity, Other	us-gaap_StockholdersEquityOther	2,154,000
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	2,241,000
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	1,644,000
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
Common Class B [Member] \| Common Stock [Member]
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	$ 2,250,000
Stock Issued During Period, Shares, Acquisitions	us-gaap_StockIssuedDuringPeriodSharesAcquisitions	224,996,000
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 A [Member] \| Common Stock [Member]
Stock Issued During Period, Value, Acquisitions	us-gaap_StockIssuedDuringPeriodValueAcquisitions	$ 733,000
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	$ 2,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised	164,000
Stock Issued During Period, Shares, Acquisitions	us-gaap_StockIssuedDuringPeriodSharesAcquisitions	73,289,000
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-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

Final Fair Values

Weighted-Average Useful Life (Years)

Marketed product rights