Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2016	Feb. 21, 2017	Jun. 30, 2016
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	FY
Trading Symbol	ENDP
Entity Registrant Name	Endo International plc
Entity Central Index Key	0001593034
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Ordinary Shares Outstanding		222,957,922
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	Yes
Entity Public Float			$ 3,084,255,040

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
CURRENT ASSETS:
Cash and cash equivalents	$ 517,250	$ 272,348
Restricted cash and cash equivalents	282,074	585,379
Marketable securities	0	34
Accounts receivable, net of allowance of $6,956 and $1,309 at December 31, 2016 and 2015, respectively	992,153	1,014,808
Inventories, net	555,671	752,493
Prepaid expenses and other current assets	77,523	55,052
Income taxes receivable	47,803	735,901
Assets held for sale (NOTE 3)	116,985	36,522
Total current assets	2,589,459	3,452,537
MARKETABLE SECURITIES	2,267	3,855
PROPERTY, PLANT AND EQUIPMENT, NET	669,596	675,624
GOODWILL	4,729,395	7,299,354
OTHER INTANGIBLES, NET	5,859,297	7,828,942
DEFERRED INCOME TAXES	7,817	10,423
OTHER ASSETS	417,278	79,601
TOTAL ASSETS	14,275,109	19,350,336
CURRENT LIABILITIES:
Accounts payable and accrued expenses	1,454,084	1,510,115
Current portion of legal settlement accrual	1,015,932	1,606,726
Current portion of long-term debt	131,125	328,705
Income taxes payable	9,266	8,551
Liabilities held for sale (NOTE 3)	24,338	20,215
Total current liabilities	2,634,745	3,474,312
DEFERRED INCOME TAXES	192,297	871,040
LONG-TERM DEBT, LESS CURRENT PORTION, NET	8,141,378	8,251,657
LONG-TERM LEGAL SETTLEMENT ACCRUAL, LESS CURRENT PORTION, NET	0	549,098
OTHER LIABILITIES	605,100	236,253
COMMITMENTS AND CONTINGENCIES (NOTE 14)
SHAREHOLDERS’ EQUITY:
Euro deferred shares, $0.01 par value; 4,000,000 shares authorized and issued	42	43
Ordinary shares, $0.0001 par value; 1,000,000,000 shares authorized; 222,954,175 and 222,124,282 shares issued and outstanding at December 31, 2016 and December 31, 2015, respectively	22	22
Additional paid-in capital	8,743,240	8,693,385
Accumulated deficit	(5,688,281)	(2,341,215)
Accumulated other comprehensive loss	(353,434)	(384,205)
Total equity	2,701,589	5,968,030
Noncontrolling interests	0	(54)
Total shareholders’ equity	2,701,589	5,967,976
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 14,275,109	$ 19,350,336

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Allowance for accounts receivable	$ 6,956	$ 1,309
Euro deferred shares, par value (in dollars per share)	$ 0.01	$ 0.01
Euro deferred shares, shares authorized	4,000,000	4,000,000
Euro deferred shares, shares issued	4,000,000	4,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	222,954,175	222,124,282
Common stock, shares outstanding	222,954,175	222,124,282

Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement [Abstract]
TOTAL REVENUES	$ 4,010,274	$ 3,268,718	$ 2,380,683
COSTS AND EXPENSES:
Cost of revenues	2,634,973	2,075,651	1,231,497
Selling, general and administrative	770,728	741,304	567,986
Research and development	183,372	102,197	112,708
Litigation-related and other contingencies, net	23,950	37,082	42,084
Asset impairment charges	3,781,165	1,140,709	22,542
Acquisition-related and integration items	87,601	105,250	77,384
OPERATING (LOSS) INCOME FROM CONTINUING OPERATIONS	(3,471,515)	(933,475)	326,482
INTEREST EXPENSE, NET	452,679	373,214	227,114
LOSS ON EXTINGUISHMENT OF DEBT	0	67,484	31,817
OTHER (INCOME) EXPENSE, NET	(338)	63,691	(32,324)
LOSS BEFORE INCOME TAXES	(3,923,856)	(1,437,864)	99,875
INCOME TAX (BENEFIT) EXPENSE	(700,084)	(1,137,465)	38,267
(LOSS) INCOME FROM CONTINUING OPERATIONS	(3,223,772)	(300,399)	61,608
DISCONTINUED OPERATIONS, NET OF TAX (NOTE 3)	(123,278)	(1,194,926)	(779,792)
CONSOLIDATED NET LOSS	(3,347,050)	(1,495,325)	(718,184)
Less: Net income (loss) attributable to noncontrolling interests	16	(283)	3,135
NET LOSS ATTRIBUTABLE TO ENDO INTERNATIONAL PLC	$ (3,347,066)	$ (1,495,042)	$ (721,319)
NET LOSS PER SHARE ATTRIBUTABLE TO ENDO INTERNATIONAL PLC ORDINARY SHAREHOLDERS—BASIC:
Continuing operations (in dollars per share)	$ (14.48)	$ (1.52)	$ 0.42
Discontinued operations (in dollars per share)	(0.55)	(6.07)	(5.33)
Basic (in dollars per share)	(15.03)	(7.59)	(4.91)
NET LOSS PER SHARE ATTRIBUTABLE TO ENDO INTERNATIONAL PLC ORDINARY SHAREHOLDERS—DILUTED:
Continuing operations (in dollars per share)	(14.48)	(1.52)	0.40
Discontinued operations (in dollars per share)	(0.55)	(6.07)	(5.00)
Diluted (in dollars per share)	$ (15.03)	$ (7.59)	$ (4.60)
WEIGHTED AVERAGE SHARES:
Basic (shares)	222,651	197,100	146,896
Diluted (shares)	222,651	197,100	156,730

Consolidated Statements Of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
CONSOLIDATED NET LOSS	$ (3,347,050)	$ (1,495,325)	$ (718,184)
Net unrealized (loss) gain on securities:
Unrealized (loss) gain arising during the period	(914)	2,299	(1,099)
Less: reclassification adjustments for (gain) loss realized in net loss	(6)	0	17
Net unrealized (loss) gain on securities:	(920)	2,299	(1,082)
Foreign currency translation gain (loss):
Foreign currency gain (loss) arising during the period	31,729	(284,722)	(121,389)
Less: reclassification adjustments for loss realized in net loss	0	25,715	0
Foreign currency translation gain (loss)	31,729	(259,007)	(121,389)
OTHER COMPREHENSIVE INCOME (LOSS)	30,809	(256,708)	(122,471)
CONSOLIDATED COMPREHENSIVE LOSS	(3,316,241)	(1,752,033)	(840,655)
Less: Net income (loss) attributable to noncontrolling interests	16	(283)	3,135
Less: Other comprehensive income (loss) attributable to noncontrolling interests	38	(495)	(3,298)
COMPREHENSIVE LOSS ATTRIBUTABLE TO ENDO INTERNATIONAL PLC	$ (3,316,295)	$ (1,751,255)	$ (840,492)

Consolidated Statements Of Shareholders' Equity - USD ($) $ in Thousands	Total	Auxilium Pharmaceuticals, Inc.	Par Pharmaceutical Holdings, Inc.	Total Endo International plc Shareholders’ Equity	Total Endo International plc Shareholders’ Equity Auxilium Pharmaceuticals, Inc.	Total Endo International plc Shareholders’ Equity Par Pharmaceutical Holdings, Inc.	Ordinary Shares	Ordinary Shares Auxilium Pharmaceuticals, Inc.	Ordinary Shares Par Pharmaceutical Holdings, Inc.	Euro Deferred Shares	Additional Paid-in Capital	Additional Paid-in Capital Auxilium Pharmaceuticals, Inc.	Additional Paid-in Capital Par Pharmaceutical Holdings, Inc.	Retained Earnings (Accumulated Deficit)	Accumulated Other Comprehensive (Loss) Income	Treasury Stock	Noncontrolling Interests
Shareholders' equity, beginning balance (in shares) at Dec. 31, 2013							144,413,074									(29,058,681)
Shareholders' equity, beginning balance at Dec. 31, 2013	$ 585,216			$ 526,018			$ 1,444				$ 1,166,375			$ 126,234	$ (4,915)	$ (763,120)	$ 59,198
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net (loss) income	(718,184)			(721,319)										(721,319)			3,135
Other comprehensive income (loss)	(122,471)			(119,173)											(119,173)		(3,298)
Compensation related to share-based awards	32,671			32,671							32,671
Forfeiture of restricted stock awards (in shares)							(3,298)
Exercise of options (in shares)							1,528,295
Exercise of options	41,392			41,392			$ 4				41,388
Tax benefits of share awards, net	$ 33,531			33,531							33,531
Issuance of ordinary shares related to the employee stock purchase plan (in shares)	75,450
Issuance of ordinary shares related to the employee stock purchase plan	$ 4,600
Ordinary shares issued (in shares)							36,235,228
Ordinary shares issued	2,844,366			2,844,366			$ 17				2,844,349
Euro deferred shares issued (in shares)										4,000,000
Euro deferred shares issued	55			55						$ 55
Tax withholding for restricted shares	(25,081)			(25,081)							(25,081)
Distributions to noncontrolling interests	(5,291)																(5,291)
Buy-out of noncontrolling interests, net	(1,729)																(1,729)
Addition of Paladin noncontrolling interests due to acquisition	38,800																38,800
Removal of HealthTronics, Inc. noncontrolling interests due to disposition	(57,359)																(57,359)
Result of contribution of Endo Health Solutions Inc. to Endo International plc (in shares)							(29,058,681)									29,058,681
Result of contribution of Endo Health Solutions Inc. to Endo International plc							$ (1,450)				(761,670)					$ 763,120
Conversion of convertible debt (in shares)							798,367
Repurchase of convertible senior subordinated notes due 2015	(309,829)			(309,829)							(309,829)
Settlement of common stock warrants	(284,454)			(284,454)							(284,454)
Settlement of the hedge on convertible senior subordinated notes due 2015	356,265			356,265							356,265
Other	315			315						$ (7)	322
Shareholders' equity, ending balance (in shares) at Dec. 31, 2014							153,912,985			4,000,000						0
Shareholders' equity, ending balance at Dec. 31, 2014	2,408,213			2,374,757			$ 15			$ 48	3,093,867			(595,085)	(124,088)	$ 0	33,456
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net (loss) income	(1,495,325)			(1,495,042)										(1,495,042)			(283)
Other comprehensive income (loss)	(256,708)			(256,213)											(256,213)		(495)
Compensation related to share-based awards	61,185			61,185							61,185
Exercise of options (in shares)							880,885
Exercise of options	27,217			27,217							27,217
Tax benefits of share awards, net	$ 20,051			20,051							20,051
Issuance of ordinary shares related to the employee stock purchase plan (in shares)	67,867						67,867
Issuance of ordinary shares related to the employee stock purchase plan	$ 4,299			4,299							4,299
Ordinary shares issued (in shares)							27,982,302
Ordinary shares issued	2,300,000			2,300,000			$ 3				2,299,997
Equity issuance fees	(66,956)			(66,956)							(66,956)
Ordinary shares issued in connection with acquisitions (in shares)								18,609,835	18,069,899
Ordinary shares issued in connection with acquisition		$ 1,519,320	$ 1,325,248		$ 1,519,320	$ 1,325,248		$ 2	$ 2			$ 1,519,318	$ 1,325,246
Tax withholding for restricted shares	(15,398)			(15,398)							(15,398)
Share repurchases (in shares)							(4,361,957)
Share repurchases	(251,088)			(251,088)										(251,088)
Buy-out of noncontrolling interests, net	(39,608)			(6,876)							(2,972)				(3,904)		(32,732)
Conversion of convertible debt (in shares)							5,170,239
Conversion of Auxilium Notes	160,892			160,892							160,892
Fair value of equity component of acquired Auxilium Notes	266,649			266,649							266,649
Settlement of common stock warrants (in shares)							1,792,379
Settlement of common stock warrants	0			0
Other (in shares)							(152)
Other	(15)			(15)						$ (5)	(10)
Shareholders' equity, ending balance (in shares) at Dec. 31, 2015							222,124,282			4,000,000						0
Shareholders' equity, ending balance at Dec. 31, 2015	5,967,976			5,968,030			$ 22			$ 43	8,693,385			(2,341,215)	(384,205)	$ 0	(54)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Net (loss) income	(3,347,050)			(3,347,066)										(3,347,066)			16
Other comprehensive income (loss)	30,809			30,771											30,771		38
Compensation related to share-based awards	59,769			59,769							59,769
Exercise of options (in shares)							62,589
Exercise of options	1,952			1,952							1,952
Adjustment to Additional Paid in Capital, Income Tax Effect from Share-based Compensation, Net	$ (5,449)			(5,449)							(5,449)
Issuance of ordinary shares related to the employee stock purchase plan (in shares)	306,918						306,918
Issuance of ordinary shares related to the employee stock purchase plan	$ 5,119			5,119							5,119
Ordinary shares issued (in shares)							460,386
Tax withholding for restricted shares	(11,500)			(11,500)							(11,500)
Other	(37)			(37)						$ (1)	(36)
Shareholders' equity, ending balance (in shares) at Dec. 31, 2016							222,954,175			4,000,000						0
Shareholders' equity, ending balance at Dec. 31, 2016	$ 2,701,589			$ 2,701,589			$ 22			$ 42	$ 8,743,240			$ (5,688,281)	$ (353,434)	$ 0	$ 0

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
OPERATING ACTIVITIES:
Consolidated net loss	$ (3,347,050)	$ (1,495,325)	$ (718,184)
Adjustments to reconcile consolidated net loss to Net cash provided by operating activities:
Depreciation and amortization	983,309	632,756	331,651
Inventory step-up	108,768	232,461	65,582
Share-based compensation	59,769	61,185	32,671
Amortization of debt issuance costs and discount	28,514	23,604	29,086
Provision for bad debts	6,885	5,073	165
Provision for inventory reserve	129,245	111,750	39,606
Deferred income taxes	(745,341)	(447,168)	(275,123)
Net loss on disposal of property, plant and equipment	7,302	3,256	2,626
Change in fair value of contingent consideration	23,823	(65,640)	0
Loss on extinguishment of debt	0	67,484	31,817
Prepayment penalty on long-term debt	0	(31,496)	0
Asset impairment charges	3,802,493	1,390,281	22,542
Gain on sale of business and other assets	(4,110)	(13,550)	(8,780)
Changes in assets and liabilities which (used) provided cash:
Accounts receivable	(7,387)	(274,994)	(341,404)
Inventories	(62,369)	(82,620)	2,740
Prepaid and other assets	68,773	18,283	51,895
Accounts payable and accrued expenses	(682,515)	443,398	1,453,388
Other liabilities	(524,532)	69,926	(302,251)
Income taxes payable/receivable	678,862	(586,638)	(80,251)
Net cash provided by operating activities	524,439	62,026	337,776
INVESTING ACTIVITIES:
Purchases of property, plant and equipment	(138,856)	(81,774)	(80,425)
Proceeds from sale of intellectual property and property, plant and equipment	6,762	0	174
Acquisitions, net of cash acquired	(30,394)	(7,650,404)	(1,086,510)
Proceeds from sale of marketable securities and investments	34	1,230	87,233
Proceeds from notes receivable	0	17	32,659
Increase in notes receivable	0	0	(35,400)
Patent acquisition costs and license fees	(19,206)	(43,968)	(5,000)
Proceeds from sale of business, net	4,108	1,588,779	54,521
Proceeds from settlement escrow	0	0	11,518
Increase in restricted cash and cash equivalents	(831,321)	(747,649)	(633,173)
Decrease in restricted cash and cash equivalents	1,134,734	688,999	869,936
Other investing activities	0	0	12,614
Net cash provided by (used in) investing activities	125,861	(6,244,770)	(771,853)
FINANCING ACTIVITIES:
Proceeds from issuance of notes	0	2,835,000	750,000
Proceeds from issuance of term loans	0	2,800,000	1,525,000
Principal payments on notes	0	(899,875)	0
Principal payments on term loans	(103,625)	(473,376)	(1,430,144)
Proceeds from draw of revolving debt	380,000	525,000	0
Repayments of revolving debt	(605,000)	(300,000)	0
Principal payments on other indebtedness, net	(7,736)	(10,070)	(7,588)
Repurchase of convertible senior subordinated notes	0	(247,760)	(587,803)
Sale of AMSH Inc. mandatorily redeemable preferred shares	0	60,000	0
Redemption of AMS mandatorily redeemable preferred shares	0	(60,000)	0
Payments to settle ordinary share warrants	0	0	(284,454)
Proceeds from the settlement of the hedge on convertible senior subordinated notes due 2015	0	0	356,265
Deferred financing fees	(500)	(125,111)	(62,715)
Payment for contingent consideration	(55,896)	(29,786)	0
Tax benefits of share awards	3,204	21,979	35,188
Payments of tax withholding for restricted shares	(11,500)	(15,398)	(25,081)
Exercise of options	1,952	27,217	41,392
Repurchase of ordinary shares	0	(250,088)	0
Issuance of ordinary shares related to the employee stock purchase plan	5,119	4,299	4,617
Issuance of ordinary shares	0	2,300,000	0
Payments related to the issuance of ordinary shares	0	(66,956)	(4,800)
Cash distributions to noncontrolling interests	0	0	(5,291)
Cash buy-out of noncontrolling interests	0	(39,608)	(1,729)
Net cash (used in) provided by financing activities	(393,982)	6,055,467	302,857
Effect of foreign exchange rate	328	(7,068)	(4,037)
Movement in cash held for sale	(11,744)	997	14,356
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	244,902	(133,348)	(120,901)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	272,348	405,696	526,597
CASH AND CASH EQUIVALENTS, END OF PERIOD	517,250	272,348	405,696
SUPPLEMENTAL INFORMATION:
Cash paid for interest	429,172	284,985	159,492
Cash paid for income taxes	63,983	42,700	36,356
Cash received from income taxes	759,950	162,821	116,819
Cash paid into Qualified Settlement Funds for mesh legal settlements	831,131	743,132	585,165
Cash paid out of Qualified Settlement Funds for mesh legal settlements	1,134,734	649,391	111,454
Other cash distributions for mesh legal settlements	7,830	27,380	26,709
SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Purchases of property, plant and equipment financed by capital leases	716	4,234	4,784
Accrual for purchases of property, plant and equipment	2,676	4,476	11,397
Acquisition financed by ordinary shares	0	2,844,568	2,844,279
Repurchase of convertible senior subordinated notes financed by ordinary shares	$ 0	$ 625,483	$ 55,229

Description of Business	12 Months Ended
Description of Business	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS	NOTE 1. DESCRIPTION OF BUSINESS Endo International plc is an Ireland-domiciled, global specialty pharmaceutical company focused on generic and branded pharmaceuticals. We aim to be the premier partner to healthcare professionals and payment providers, delivering an innovative suite of generic and branded drugs to meet patients’ needs. Unless otherwise indicated or required by the context, references throughout to “Endo,” the “Company,” “we,” “our,” or “us” refer to financial information and transactions of Endo International plc and its consolidated subsidiaries thereafter. The accompanying Consolidated Financial Statements of Endo International plc and its subsidiaries have been prepared in accordance with United States (U.S.) generally accepted accounting principles (GAAP).

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Consolidation and Basis of Presentation—The Consolidated Financial Statements include the accounts of wholly owned subsidiaries after the elimination of intercompany accounts and transactions.

Reclassifications—Certain prior period amounts have been reclassified to conform to the current period presentation.

The Company has modified its presentation of accounts payable and accrued expenses that had been in effect prior to December 31, 2016. The Company has combined amounts related to accounts payable and accrued expenses in its Consolidated Balance Sheets and Consolidated Statements of Cash Flows. The Company has applied this change retrospectively to all periods presented.

Use of Estimates—The preparation of our Consolidated Financial Statements in conformity with GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the Consolidated Financial Statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions are required in the determination of revenue recognition and sales deductions for estimated chargebacks, rebates, sales incentives and allowances, certain royalties, distribution service fees, returns and allowances. Significant estimates and assumptions are also required when determining the fair value of certain financial instruments, the valuation of long-lived and indefinite-lived intangible assets, goodwill, income taxes, contingencies and share-based compensation. Some of these judgments can be subjective and complex, and, consequently, actual results may differ from these estimates. Our estimates often are based on complex judgments, probabilities and assumptions that we believe to be reasonable but that are inherently uncertain and unpredictable. For any given individual estimate or assumption made by us, there may also be other estimates or assumptions that are reasonable.

We regularly evaluate our estimates and assumptions using historical experience and other factors, including the economic environment. As future events and their effects cannot be determined with precision, our estimates and assumptions may prove to be incomplete or inaccurate, or unanticipated events and circumstances may occur that might cause us to change those estimates and assumptions. Market conditions, such as illiquid credit markets, volatile equity markets, dramatic fluctuations in foreign currency rates and economic downturn, can increase the uncertainty already inherent in our estimates and assumptions. We adjust our estimates and assumptions when facts and circumstances indicate the need for change. Those changes generally will be reflected in our Consolidated Financial Statements on a prospective basis. It is possible that other professionals, applying reasonable judgment to the same facts and circumstances, could develop and support a range of alternative estimated amounts. We also are subject to other risks and uncertainties that may cause actual results to differ from estimated amounts, such as changes in the healthcare environment, competition, litigation, legislation and regulations.

Customer, Product and Supplier Concentration—We primarily sell our generic and branded pharmaceuticals to wholesalers, drug store chains, supermarket chains, mass merchandisers, distributors, mail order accounts, hospitals and government agencies. Our wholesalers and distributors purchase products from us and, in turn, supply products to retail drug store chains, independent pharmacies and managed health care organizations. Customers in the managed health care market include health maintenance organizations, nursing homes, hospitals, clinics, pharmacy benefit management companies and mail order customers. Total revenues from direct customers that accounted for 10% or more of our total consolidated revenues during the years ended December 31 are as follows:



	2016		2015		2014
Cardinal Health, Inc.	26	%	21	%	21	%
McKesson Corporation	27	%	31	%	31	%
AmerisourceBergen Corporation	25	%	23	%	16	%

Revenues from these customers are included within our U.S. Generic Pharmaceuticals, U.S. Branded Pharmaceuticals and International Pharmaceuticals segments.

No products accounted for 10% or more of our total revenues during the years ended December 31, 2016, 2015 or 2014.

We have agreements with Novartis Consumer Health, Inc., Novartis AG, Sandoz, Inc., (collectively, Novartis) Teikoku Seiyaku Co., Ltd. (Teikoku), Noramco, Inc. (Noramco), Grünenthal GmbH (Grünenthal) and Jubilant HollisterStier Laboratories LLC (JHS), among others, for the manufacture and supply of several of our existing pharmaceutical products. See Note 14. Commitments and Contingencies for further information.

Revenue Recognition—

Pharmaceutical Products

Our net pharmaceutical product sales consist of revenues from sales of our pharmaceutical products, less estimates for chargebacks, rebates, sales incentives and allowances, certain royalties, distribution service fees, returns and allowances as well as fees for services. We recognize revenue for product sales when title and risk of loss has passed to the customer, which is typically upon delivery to the customer, when estimated provisions for revenue reserves are reasonably determinable, and when collectability is reasonably confirmed. Revenue from the launch of a new or significantly unique product may be deferred until such time that the product has achieved market acceptance. For these products, revenue is typically recognized based on dispensed prescription data and other information obtained prior to and during the period following launch.

Sales Deductions—When we recognize net sales from the sale of our pharmaceutical products, we record an adjustment to revenue for estimated revenue reserves. These provisions are estimated based on historical experience, estimated future trends, estimated customer inventory levels, current contract sales terms with our direct and indirect customers and other competitive factors. If the assumptions we used to calculate these adjustments do not appropriately reflect future activity, our financial position, results of operations and cash flows could be materially impacted.

Research and Development (R&D)—Expenditures for research and development are expensed as incurred. In addition to upfront and milestone payments, total R&D expenses include the costs of discovery research, preclinical development, early- and late-clinical development and drug formulation, as well as clinical trials, medical support of marketed products, other payments under third-party collaborations and contracts and other costs. R&D spending also includes enterprise-wide costs which support our overall R&D infrastructure. Property, plant and equipment that are acquired or constructed for research and development activities and that have alternate future uses are capitalized and depreciated over their estimated useful lives on a straight-line basis. Upfront and milestone payments made to third parties in connection with agreements with third parties are generally expensed as incurred up to the point of regulatory approval. Payments made to third parties subsequent to regulatory approval are generally capitalized and amortized over the remaining useful life of the related product. Amounts capitalized for such payments are included in Other intangibles, net in the Consolidated Balance Sheets.

Cash and Cash Equivalents—The Company considers all highly liquid money market instruments with an original maturity of three months or less when purchased to be cash equivalents. At December 31, 2016, cash equivalents were deposited in financial institutions and consisted of immediately available fund balances and time deposits. The Company maintains its cash deposits and cash equivalents with well-known and stable financial institutions.

Restricted Cash and Cash Equivalents—Cash and cash equivalents that are restricted as to withdrawal or use under the terms of certain contractual agreements are recorded in Restricted cash and cash equivalents in the Consolidated Balance Sheets. At December 31, 2016, restricted cash and cash equivalents totaled $282.1 million, of which $276.0 million is held in Qualified Settlement Funds (QSFs) for mesh product liability settlement agreements. The restricted cash related to QSFs are for payments related to the Company’s vaginal mesh liability. See Note 14. Commitments and Contingencies for further information relating to the vaginal mesh liability. At December 31, 2015, restricted cash and cash equivalents totaled $585.4 million, of which $579.0 million was held in QSFs for mesh product liability settlement agreements.

Marketable Securities—The Company has equity securities, which consist of investments in the stock of publicly traded companies. For additional information see Note 7. Fair Value Measurements.

Accounts Receivable—Accounts receivable are stated at their net realizable value. The allowance for doubtful accounts against gross accounts receivable reflects the best estimate of probable losses inherent in the receivables portfolio determined on the basis of historical experience, specific allowances for known troubled accounts and other currently available information. In addition, accounts receivable is reduced by certain sales deduction reserves where we have the right of offset with the customer.

Concentrations of Credit Risk—Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash equivalents, marketable debt securities and accounts receivable. We invest our excess cash in high-quality, liquid money market instruments and time deposits maintained by major U.S. banks and financial institutions. We have not experienced any losses on our cash equivalents.

We perform ongoing credit evaluations of our customers and generally do not require collateral. We have no history of significant losses from uncollectible accounts. Approximately 84% and 77% of our gross trade accounts receivable balance represent amounts due from three customers at December 31, 2016 and 2015, respectively.

We do not expect our current or future credit risk exposures to have a significant impact on our operations. However, there can be no assurance that our business will not experience any adverse impact from credit risk in the future.

Inventories—Inventories consist of finished goods held for distribution, raw materials and work-in-process. Our inventories are stated at the lower of cost or market. Cost is determined by the first-in, first-out method. We write-down inventories to net realizable value based on forecasted demand and market conditions, which may differ from actual results. Inventory that is in excess of the amount expected to be sold within one year is classified as long-term inventory and is recorded in Other Assets in the Consolidated Balance Sheets.

Property, plant and equipment—Property, plant and equipment is stated at cost less accumulated depreciation. Major improvements are capitalized, while routine maintenance and repairs are expensed as incurred. Costs incurred on assets under construction are capitalized as construction is in progress. Depreciation is computed over the estimated useful life of the related assets on a straight-line basis. Leasehold improvements and capital lease assets are depreciated on a straight-line basis over the shorter of their estimated useful lives or the terms of their respective leases. Depreciation is not recorded on assets held for sale. Gains and losses on disposals are included in Other (income) expense, net in the Consolidated Statements of Operations.

Depreciation is based on the following estimated useful lives, as of December 31, 2016:



	Range of Useful Lives, from:
Buildings	10 years	to	40 years
Machinery and equipment	2 years	to	20 years
Leasehold improvements	2 years	to	20 years
Computer equipment and software	2 years	to	7 years
Assets under capital lease	Shorter of useful life or lease term
Furniture and fixtures	3 years	to	10 years

Computer Software—The Company capitalizes certain costs incurred in connection with obtaining or developing internal-use software, including external direct costs of material and services, and payroll costs for employees directly involved with the software development. Capitalized software costs are included in Property, plant and equipment, net in the Consolidated Balance Sheets and amortized beginning when the software project is substantially complete and the asset is ready for its intended use. Costs incurred during the preliminary project stage and post-implementation stage, as well as maintenance and training costs, are expensed as incurred.

Lease Accounting—The Company accounts for operating lease transactions by recording rent expense on a straight-line basis over the expected life of the lease, commencing on the date it gains possession of leased property. The Company includes tenant improvement allowances and rent holidays received from landlords and the effect of any rent escalation clauses as adjustments to straight-line rent expense over the expected life of the lease.

Capital lease transactions are reflected as a liability at the inception of the lease based on the present value of the minimum lease payments or, if lower, the fair value of the property. Assets under capital leases are recorded in Property, plant and equipment, net in the Consolidated Balance Sheets and depreciated in a manner similar to other Property, plant and equipment.

Certain construction projects may be accounted for as direct financing arrangements, whereby the Company records, over the construction period, the full cost of the asset in Property, plant and equipment, net in the Consolidated Balance Sheets. A corresponding liability is also recorded, net of leasehold improvements paid for by the Company, and is amortized over the expected lease term through monthly rental payments using an effective interest method. Assets recorded under direct financing arrangements are depreciated over the lease term.

License Rights—The cost of licenses are either expensed immediately or, if capitalized, are recorded at cost, less accumulated amortization and are amortized using the straight-line method over their estimated useful lives ranging from 3 years to 15 years, with a weighted average useful life of approximately 12 years. We determine amortization periods for licenses based on our assessment of various factors impacting estimated useful lives and cash flows of the acquired rights. Such factors include the expected launch date of the product, the strength of the intellectual property protection of the product and various other competitive, developmental and regulatory issues, and contractual terms. Significant changes to any of these factors may result in a reduction in the useful life of the asset and an acceleration of related amortization expense, which could cause our operating income, net income and net income per share to decrease.

Trade names—Acquired trade names are recorded at fair value upon acquisition and, if deemed to have definite lives, are amortized using the straight-line method over their estimated useful lives of approximately 12 years. We determine amortization periods for trade names based on our assessment of various factors impacting estimated useful lives and cash flows from the acquired assets. Such factors include the strength of the trade name and our plans regarding the future use of the trade name. Significant changes to any of these factors may result in a reduction in the useful life of the asset and an acceleration of related amortization expense, which could cause our operating income, net income and net income per share to decrease.

Developed Technology—Acquired developed technology is recorded at fair value upon acquisition and is amortized using the economic benefit model or the straight-line method, over the estimated useful life ranging from 1 year to 20 years for our intangibles relating to continuing operations, with a weighted average useful life of approximately 11 years. We determine amortization periods and method of amortization for developed technology based on our assessment of various factors impacting estimated useful lives and timing and extent of estimated cash flows of the acquired assets. Such factors include the strength of the intellectual property protection of the product and various other competitive and regulatory issues, and contractual terms. Significant changes to any of these factors may result in a reduction in the useful life of the asset and an acceleration of related amortization expense, which could cause our operating income, net income and net income per share to decrease. Amortization expense is not recorded on assets held for sale. The value of these assets is subject to continuing scientific, medical and marketplace uncertainty.

Long-Lived Asset Impairment Testing—Long-lived assets, which include property, plant and equipment and definite-lived intangible assets, are assessed for impairment whenever events or changes in circumstances indicate the carrying amount of the asset may not be recoverable. The impairment testing involves comparing the carrying amount of the asset to the forecasted undiscounted future cash flows generated by that asset. In the event the carrying amount of the asset exceeds the undiscounted future cash flows generated by that asset and the carrying amount is not considered recoverable, an impairment exists. An impairment loss is measured as the excess of the asset’s carrying amount over its fair value. An impairment loss is recognized in net income in the period that the impairment occurs.

In-Process Research and Development Assets (IPR&D)—The fair value of IPR&D acquired in a business combination is determined based on the present value of each research project’s projected cash flows using an income approach. Future cash flows are predominately based on the net income forecast of each project, consistent with historical pricing, margins and expense levels of similar products. Revenues are estimated based on relevant market size and growth factors, expected industry trends, individual project life cycles and the life of each research project’s underlying patent. In determining the fair value of each research project, expected cash flows are adjusted for the technical and regulatory risk of completion.

IPR&D is initially capitalized and considered indefinite-lived intangible assets subject to annual impairment reviews. The reviews, which occur annually or more frequently upon the occurrence of certain events, requires the determination of the fair value of the respective intangible assets. If the fair value of the intangible assets is less than its carrying amount, an impairment loss is recognized for the difference. For those assets that reach commercialization, the assets are amortized over the expected useful lives.

Goodwill—Goodwill, which represents the excess of purchase price over the fair value of net assets acquired, is carried at cost. Goodwill is not amortized; rather, it is subject to a periodic assessment for impairment by applying a fair value based test. Goodwill is assessed for impairment on an annual basis, as of October 1st of each year or more frequently if events or changes in circumstances indicate that the asset might be impaired. The impairment model requires a two-step method for determining goodwill impairment. In the first step, we determine the fair value of our reporting units using an appropriate valuation methodology. If the net book value of a reporting unit exceeds its fair value, we would then perform the second step of the impairment test which requires allocation of the reporting unit’s fair value to all of its assets and liabilities using the acquisition method prescribed under authoritative guidance for business combinations. Any residual fair value is allocated to goodwill. An impairment charge is recognized only when the implied fair value of our reporting unit’s goodwill is less than its carrying amount.

Contingencies—The Company is subject to various patent challenges, product liability claims, government investigations and other legal proceedings in the ordinary course of business. Legal fees and other expenses related to litigation are expensed as incurred and included in Selling, general and administrative expenses or Discontinued operations, net of tax in the Consolidated Statements of Operations. Contingent accruals and legal settlements are recorded with a corresponding charge to Litigation-related and other contingencies, net or Discontinued operations, net of tax in the Consolidated Statements of Operations when the Company determines that a loss is both probable and reasonably estimable. Due to the fact that legal proceedings and other contingencies are inherently unpredictable, our assessments involve significant judgment regarding future events. The Company records a receivable from its product liability insurance carriers only when the resolution of any dispute has been reached and realization of the potential claim for recovery is considered probable.

Contingent Consideration—Certain of the Company’s business acquisitions involve the potential for future payment of consideration that is contingent upon the achievement of operational and commercial milestones and royalty payments on future product sales. The fair value of contingent consideration liabilities is determined at the acquisition date using unobservable inputs. These inputs include the estimated amount and timing of projected cash flows, the probability of success (achievement of the contingent event) and the risk-adjusted discount rate used to present value the probability-weighted cash flows. Subsequent to the acquisition date, at each reporting period, the contingent consideration liability is remeasured at current fair value with changes recorded in earnings. Changes in any of the inputs may result in a significantly different fair value adjustment.

Share Repurchases—The Company accounts for the repurchase of ordinary shares at par value. Under applicable Irish law, ordinary shares repurchased are retired and not displayed separately as treasury stock. Upon retirement of the ordinary shares, the Company records the difference between the weighted average cost of such ordinary shares and the par value of the ordinary shares as an adjustment to Accumulated deficit in the Consolidated Balance Sheets.

Advertising Costs—Advertising costs are expensed as incurred and included in Selling, general and administrative expenses in the Consolidated Statements of Operations and amounted to $47.9 million, $57.9 million and $28.1 million for the years ended December 31, 2016, 2015 and 2014, respectively.

Cost of Revenues—Cost of revenues includes all costs directly related to bringing both purchased and manufactured products to their final selling destination. It includes purchasing and receiving costs, direct and indirect costs to manufacture products, including direct materials, direct labor, and direct overhead expenses necessary to acquire and convert purchased materials and supplies into finished goods. Cost of revenues also includes royalties paid or owed by Endo on certain in-licensed products, inspection costs, depreciation, amortization of intangible assets, warehousing costs, freight charges, costs to operate our equipment, and other shipping and handling activity.

Share-Based Compensation—Share-based compensation for employees and non-employee directors is measured at the grant date based on the estimated fair value of the award and is recognized as an expense over the requisite service period. Share-based compensation expense is reduced for estimated future forfeitures. These estimates are revised in future periods if actual forfeitures differ from the estimates. Changes in forfeiture estimates impact compensation expense in the period in which the change in estimate occurs.

Foreign Currency Translation—The Company's operations utilize the U.S. dollar (USD) or local currency as the functional currency, where applicable. The company identifies its separate and distinct foreign entities and groups the foreign entities into two categories: 1) extension of the parent (USD functional currency) and 2) self-contained (local functional currency). If a foreign entity does not align with either category, factors are evaluated and a judgment is made to determine the functional currency.

For foreign entities where the USD is the functional currency, all foreign currency-denominated asset and liability amounts are re-measured into USD at end-of-period exchange rates, except for inventories, prepaid expenses, property, plant and equipment, goodwill and other intangible assets, which are re-measured at historical rates. Foreign currency income and expenses are re-measured at average exchange rates in effect during the year, except for expenses related to balance sheet amounts re-measured at historical exchange rates. Exchange gains and losses arising from re-measurement of foreign currency-denominated monetary assets and liabilities are included in income in the period in which they occur.

For foreign entities where the local currency is the functional currency, assets and liabilities denominated in local currencies are translated into USD at end-of-period exchange rates and the resultant translation adjustments are reported, net of their related tax effects, as a component of accumulated other comprehensive income (loss) in equity. Assets and liabilities denominated in other than the local currency are re-measured into the local currency prior to translation into USD and the resultant exchange gains or losses are included in income in the period in which they occur. Income and expenses are translated into USD at average exchange rates in effect during the period.

Income Taxes—The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined based on the differences between the financial statements and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company records net deferred tax assets to the extent it believes these assets will more likely than not be realized. In making such a determination, the Company considers all available positive and negative evidence, including projected future taxable income, tax-planning strategies and results of recent operations. In the event that the Company were to determine that it would be able to realize its deferred tax assets in the future in excess of their net recorded amount, the Company would make an adjustment to the deferred tax asset valuation allowance, which would reduce the provision for income tax.

The Company records uncertain tax positions in accordance with Accounting Standards Codification (ASC) Topic 740, Income Taxes, on the basis of a two-step process whereby the Company first determines whether it is more likely than not that the tax positions will be sustained based on the technical merits of the position and then measures those tax positions that meet the more-likely-than-not recognition threshold. The Company recognizes the largest amount of tax benefit that is greater than 50% likely to be realized upon ultimate settlement with the tax authority. The Company recognizes interest and penalties related to unrecognized tax benefits within the income tax expense line in the accompanying Consolidated Statements of Operations. Accrued interest and penalties are included within the related tax liability line in the Consolidated Balance Sheets.

Comprehensive Income—Comprehensive income includes all changes in equity during a period except those that resulted from investments by or distributions to a company’s shareholders. Other comprehensive income or loss refers to revenues, expenses, gains and losses that are included in comprehensive income, but excluded from net income as these amounts are recorded directly as an adjustment to shareholders’ equity.

Recent Accounting Pronouncements

In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards update (ASU) No. 2014-09, “Revenue from Contracts with Customers” (ASU 2014-09). ASU 2014-09 represents a comprehensive new revenue recognition model that requires a company to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which a company expects to be entitled to receive in exchange for those goods or services. This ASU sets forth a new five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance that have historically existed. In August 2015, the FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date,” which defers the effective date of ASU 2014-09 by one year, but permits companies to adopt one year earlier if they choose (i.e., the original effective date). As such, ASU 2014-09 will be effective for annual and interim reporting periods beginning after December 15, 2017. In March and April 2016, the FASB issued ASU No. 2016-08 “Revenue from Contracts with Customers (Topic 606): Principal versus Agent Consideration (Reporting Revenue Gross versus Net)” and ASU No. 2016-10 “Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing,” respectively, which clarifies the guidance on reporting revenue as a principal versus agent, identifying performance obligations and accounting for intellectual property licenses. In addition, in May 2016, the FASB issued ASU No. 2016-12 “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients,” which amends certain narrow aspects of Topic 606, and in December 2016, the FASB issued ASU No. 2016-20 “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers,” which amends certain narrow aspects of Topic 606.

The Company will adopt the new revenue recognition standards on January 1, 2018. The Company has established a cross-functional implementation team consisting of representatives from across its business segments. The Company is currently in the process of performing a diagnostic assessment of the impact of the standard on its contract portfolio by reviewing the Company’s current accounting policies and practices to identify potential differences that would result from applying the requirements of the new standard to its revenue contracts. In addition, during 2017 the Company plans to identify and implement, if necessary, appropriate changes to its business processes, systems and controls to support recognition and disclosure under the new standard. The implementation team intends to report the findings and progress of the project to the Company’s management and the Audit Committee throughout the remainder of 2017. The Company is currently evaluating the impact of ASU 2014-09 on the Company’s consolidated results of operations and financial position. In addition, the two permitted transition methods under the new standard are the full retrospective method, in which case the standard would be applied to each prior reporting period presented and the cumulative effect of applying the standard would be recognized at the earliest period shown, or the modified retrospective method, in which case the cumulative effect of applying the standard would be recognized at the date of initial application. The Company is currently evaluating which transition method it will elect.

In July 2015, the FASB issued ASU No. 2015-11, “Simplifying the Measurement of Inventory” (ASU 2015-11). ASU 2015-11 states that an entity should measure inventory at the lower of cost or net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. For public entities, ASU 2015-11 is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The amendments in this update should be applied prospectively and early application is permitted. The Company does not expect the adoption of ASU 2015-11 to impact the Company’s consolidated results of operations and financial position.

In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (ASU 2016-02). ASU 2016-02 establishes the principles to report transparent and economically neutral information about the assets and liabilities that arise from leases. This guidance results in a more faithful representation of the rights and obligations arising from operating and capital leases by requiring lessees to recognize the lease assets and lease liabilities that arise from leases in the statement of financial position and to disclose qualitative and quantitative information about lease transactions, such as information about variable lease payments and options to renew and terminate leases. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company is currently evaluating the impact of ASU 2016-02 on the Company’s consolidated results of operations and financial position.

In March 2016, the FASB issued ASU No. 2016-09 “Improvements to Employee Share-Based Payment Accounting” (ASU 2016-09). ASU 2016-09 changes how companies account for certain aspects of share-based payments to employees including: (a) requiring all income tax effects of awards to be recognized in the income statement, rather than in additional paid in capital, when the awards vest or are settled, (b) eliminating the requirement that excess tax benefits be realized before companies can recognize them, (c) requiring companies to present excess tax benefits as an operating activity on the statement of cash flows rather than as a financing activity, (d) increasing the amount an employer can withhold to cover income taxes on awards and still qualify for the exception to liability classification for shares used to satisfy the employer’s statutory income tax withholding obligation, (e) requiring an employer to classify the cash paid to a tax authority when shares are withheld to satisfy its statutory income tax withholding obligation as a financing activity on its statement of cash flows and (f) electing whether to account for forfeitures of share-based payments by (1) recognizing forfeitures of awards as they occur or (2) estimating the number of awards expected to be forfeited and adjusting the estimate when it is likely to change, as is currently required. ASU 2016-09 is effective for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. The Company will adopt the new guidance on a prospective basis on January 1, 2017. The Company expects the primary impact of adoption to be the recognition of excess tax benefits and deficiencies within income taxes on continuing operations rather than within additional paid-in capital. If we had adopted the updated guidance in 2016, our income tax benefit would have decreased by $0.7 million, our effective tax rate would have decreased by a negligible amount and our diluted earnings per share attributable to Endo International plc shareholders in 2016 would not have changed. In addition, upon adoption the Company will retrospectively adopt the provision of this guidance related to changes to the statement of cash flows in any of the periods presented. The table below presents the effect on the Company’s consolidated statement of cash flows for each of the years ended December 31, 2016, 2015 and 2014. These amounts are not necessarily indicative of amounts that the Company will recognize in future years related to the excess income tax benefits or deficiencies nor the cash paid for withholding taxes.



Year ended December 31, (in millions):	As Reported			Effect of Adoption			Upon Adoption
2016:
Net cash provided by operating activities	$	524,439		$	3,204		$	527,643
Net cash (used in) financing activities	$	(393,982	)	$	(3,204	)	$	(397,186	)
2015:
Net cash provided by (used in) operating activities	$	62,026		$	21,979		$	84,005
Net cash provided by financing activities	$	6,055,467		$	(21,979	)	$	6,033,488
2014:
Net cash provided by (used in) operating activities	$	337,776		$	35,188		$	372,964
Net cash provided by financing activities	$	302,857		$	(35,188	)	$	267,669

The Company expects to continue estimating forfeitures to determine the amount of compensation cost to be recognized in each period. None of the other provisions in this amended guidance are expected to have a significant impact on the Company’s consolidated financial statements.

In August 2016, the FASB issued ASU No. 2016-15 “Classification of Certain Cash Receipts and Cash Payments” (ASU 2016-15). ASU 2016-15 addresses eight specific cash flow issues with the objective of reducing diversity in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted in any interim or annual period but all of ASU 2016-15 must be adopted in the same period. The Company is currently evaluating the impact of ASU 2016-15 on the Company’s consolidated statement of cash flows.

In October 2016, the FASB issued ASU No. 2016-16 “Intra-Entity Transfers of Assets Other Than Inventory” (ASU 2016-16). ASU 2016-16 states that an entity should recognize the income tax consequences when an intra-entity transfer of an asset other than inventory occurs. ASU 2016-16 is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted as long as it is adopted in the first interim period of a fiscal year beginning after December 15, 2016. During the year ended December 31, 2016, the Company completed a legal entity restructuring as part of its continuing integration of its acquired businesses that was accounted for as an intra-entity transfer of assets. As a result, the Company recorded a current deferred charge of $34.3 million and a non-current deferred charge of $348.8 million in the Consolidated Balance Sheet at December 31, 2016 within Prepaid expenses and other current assets and Other assets, respectively. The impact of adopting the accounting guidance would be the elimination of approximately $25 million of the current deferred charge and all of the non-current deferred charge as an adjustment to retained earnings. Additionally, upon adoption, the Company would record additional net long-term deferred tax assets offset by a corresponding valuation allowance.

In November 2016, the FASB issued ASU No. 2016-18 “Statement of Cash Flows (Topic 230) - Restricted Cash” (ASU 2016-18). ASU 2016-18 states that a statement of cash flows should explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. ASU 2016-18 is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period, and all updates should be applied using a retrospective transition method. The Company is currently evaluating the impact of ASU 2016-18 on the Company’s consolidated statement of cash flows.

In January 2017, the FASB issued ASU No. 2017-01 “Business Combinations (Topic 805) - Clarifying the Definition of a Business” (ASU 2017-01). ASU 2017-01 clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The amendments in this update provide a screen to determine when an integrated set of assets and activities (collectively referred to as a “set”), is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set is not a business. This screen reduces the number of transactions that need to be further evaluated. ASU 2017-01 is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. The amendments in this update should be applied prospectively on or after the effective date. Early application of the amendments in this update is allowed as follows: 1) for transactions for which the acquisition date occurs before the issuance date or effective date of the amendments, only when the transaction has not been reported in financial statements that have been issued or made available for issuance; 2) for transactions in which a subsidiary is deconsolidated or a group of assets is derecognized that occur before the issuance date or effective date of the amendments, only when the transaction has not been reported in financial statements that have been issued or made available for issuance. The Company plans to early adopt this new standard as of January 1, 2017 and expects that ASU 2017-01 will result in fewer Company transactions meeting the definition of a business.

In January 2017, the FASB issued ASU No. 2017-04 “Intangibles - Goodwill and Other (Topic 350): Simplifying the Accounting for Goodwill Impairment” (ASU 2017-04). ASU 2017-04 simplifies the subsequent measurement of goodwill by eliminating Step 2 from the goodwill impairment test. In computing the implied fair value of goodwill under Step 2, an entity had to perform procedures to determine the fair value at the impairment testing date of its assets and liabilities (including unrecognized assets and liabilities) following the procedure that would be required in determining the fair value of assets acquired and liabilities assumed in a business combination. Instead, under ASU 2017-04, an entity should perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, an entity should consider income tax effects from any tax deductible goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment loss, if applicable. ASU 2017-04 is effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019 and an entity should apply the amendments of ASU 2017-04 on a prospective basis. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company plans to adopt this standard as of January 1, 2017 and will eliminate Step 2 from its goodwill tests.

Discontinued Operations and Held For Sale

12 Months Ended

Dec. 31, 2016

Discontinued Operations and Disposal Groups [Abstract]

DISCONTINUED OPERATIONS AND HELD FOR SALE

NOTE 3. DISCONTINUED OPERATIONS AND HELD FOR SALE

American Medical Systems

On February 24, 2015, the Company’s Board of Directors (Board of Directors) approved a plan to sell the Company’s American Medical Systems Holdings, Inc. (AMS) business, which comprised the entirety of our former Devices segment. The AMS business was comprised of the Men’s Health and Prostate Health business as well as the Women’s Health business (referred to herein as Astora). On August 3, 2015, the Company sold the Men’s Health and Prostate Health business to Boston Scientific Corporation (Boston Scientific) for $1.65 billion, with $1.60 billion paid upfront in cash and $50.0 million in cash contingent on Boston Scientific achieving certain product revenue milestones in the Men’s Health and Prostate Health business in 2016. The milestones related to the $50.0 million contingent payment were not achieved. In addition, Boston Scientific paid $60.0 million in exchange for 60,000 shares of AMS Series B Non-Voting Preferred Stock (the Series B Senior Preferred Stock) sold by our subsidiary Endo Pharmaceuticals Inc. (EPI). On December 11, 2015, the Company repurchased the Series B Senior Preferred Stock from Boston Scientific Corporation for $61.6 million.

In addition to selling the Men’s Health and Prostate Health business in 2015, as of December 31, 2015 and continuing into 2016, the Company was actively pursuing a sale of Astora with the Company in active negotiations with multiple potential buyers. The majority of the remaining assets and liabilities of the AMS business, which were related to Astora, were classified as held for sale in the Consolidated Balance Sheet as of December 31, 2015 in the Company’s Form 10-K filed with the Securities and Exchange Commission (SEC) on February 29, 2016. Certain of AMS’s assets and liabilities, primarily with respect to its product liability accrual related to vaginal mesh cases, the related QSFs and certain intangible and fixed assets, were not classified as held for sale based on management’s expectation that these assets and liabilities would remain with the Company.

On February 24, 2016, the Board of Directors resolved to wind-down Astora as it did not align with the Company’s strategic direction and to reduce Astora’s exposure to mesh-related product liability. Astora conducted a wind-down process to transition physicians to alternative products during the first quarter of 2016. Astora ceased business operations on March 31, 2016. As a result, as of March 31, 2016 and periods thereafter, the remaining assets and liabilities of the AMS business, which were related to the Astora business, were no longer classified as held for sale in the Consolidated Balance Sheets. In accordance with applicable accounting guidance, the Company also reclassified the Astora assets and liabilities previously presented as held for sale as of December 31, 2015 to held and used on its Consolidated Balance Sheets.

The operating results of the AMS business are reported as Discontinued operations, net of tax in the Consolidated Statements of Operations for all periods presented.

In connection with classifying AMS as held for sale during 2015, the Company was required to compare the estimated fair values of the underlying disposal groups, less the costs to sell, to the respective carrying amounts. As a result of this analysis, the Company recorded a combined asset impairment charge of $222.8 million during the three months ended March 31, 2015, which was classified as Discontinued operations, net of tax in the Consolidated Statements of Operations. We estimated the fair value of the Men’s Health and Prostate Health division based on the agreed-upon purchase price with Boston Scientific. The fair value of Astora was estimated based on contemporaneous expressions of interest from third parties. Subsequently, at the time of the sale of the Men’s Health and Prostate Health component in August 2015, the Company recorded a gain based on the difference between the net proceeds received and the net book value of the assets sold of approximately $13.6 million, which included an adjustment of $25.7 million relating to amounts transferred from foreign currency translation adjustments and included in the determination of net income for the period as a result of the sale, which decreased the gain. This amount is included in Discontinued operations, net of tax in the Consolidated Statements of Operations for the year ended December 31, 2015.

During the three months ended September 30, 2015 and December 31, 2015, the Company compared the estimated fair value of Astora, less the costs to sell, to its respective carrying amount. As a result of these analyses, the Company recorded total additional asset impairment charges of $7.9 million for the year ended December 31, 2015, which were classified as Discontinued operations, net of tax in the Consolidated Statements of Operations.

In addition, as a result of determining that the sale of the AMS disposal groups was probable as of December 31, 2015, the Company re-assessed its permanent reinvestment assertion for certain components of the AMS business and recognized a corresponding tax benefit of $161.8 million during the year ended December 31, 2015, which was recorded as Income tax benefit (a component of (loss) income from continuing operations) in the Consolidated Statements of Operations. In addition, due to the overall differences between the book and tax basis of the underlying assets sold during the third quarter of 2015, the Company recognized a tax benefit of $157.4 million during the year ended December 31, 2015, from Discontinued operations.

As a result of the Astora wind-down initiative announced in the first quarter of 2016, the Company incurred asset impairment charges of $21.3 million during the year ended December 31, 2016. See below for discussion of our material wind-down initiatives.

The following table provides the operating results of AMS Discontinued operations, net of tax for the years ended December 31 (in thousands):



	2016			2015			2014
Revenue	$	30,101		$	305,256		$	496,505
Litigation related and other contingencies, net	$	20,115		$	1,107,752		$	1,273,358
Asset impairment charges	$	21,328		$	230,703		$	—
Gain on sale of business	$	—		$	13,550		$	—
Loss from discontinued operations before income taxes	$	(123,164	)	$	(1,352,344	)	$	(1,225,576	)
Income tax benefit	$	—		$	(157,418	)	$	(440,107	)
Discontinued operations, net of tax	$	(123,164	)	$	(1,194,926	)	$	(785,469	)

The following table provides the Depreciation and amortization and Purchases of property, plant and equipment of AMS for the years ended December 31 (in thousands):



	2016			2015			2014
Cash flows from discontinued operating activities:
Net loss	$	(123,164	)	$	(1,194,926	)	$	(785,469	)
Depreciation and amortization	$	—		$	11,555		$	70,275
Net cash used in discontinued investing activities:
Purchases of property, plant and equipment	$	(138	)	$	(2,709	)	$	(4,423	)

Astora Restructuring

The Astora wind-down process includes a restructuring initiative implemented during the three months ended March 31, 2016, which includes the reduction of the Astora workforce consisting of approximately 250 employees. Under this restructuring initiative, separation costs are expensed over the requisite service period, if any, while retention is being expensed ratably over the respective retention period.

As a result of the Astora restructuring initiative, the Company incurred expenses of $60.9 million during the year ended December 31, 2016 consisting of employee separation and other benefit-related costs, asset impairment charges, contract termination charges and other general restructuring costs. There were no restructuring expenses related to this initiative during the year ended December 31, 2015. The Company anticipates there will be no significant additional pre-tax restructuring expenses related to employee separation and other benefit-related costs, contract termination charges and other restructuring costs. The majority of these actions were completed as of September 30, 2016 and substantially all cash payments will be made by June 30, 2017. These restructuring costs are included in Discontinued operations in the Consolidated Statements of Operations.

A summary of expenses related to the Astora restructuring initiative is included below for the year ended December 31, 2016 (in thousands):



	2016
Employee separation, retention and other benefit-related costs	$	20,476
Asset impairment charges	21,328
Contract termination charges	8,074
Other wind down costs	10,972
Total	$	60,850

The liability related to the Astora restructuring initiative totaled $5.5 million as of December 31, 2016 and is included in Accounts payable and accrued expenses in the Consolidated Balance Sheets. Changes to this accrual during the year ended December 31, 2016 were as follows (in thousands):



	Employee Separation, Retention and Other Benefit-Related Costs			Contract Termination Charges			Other Restructuring Costs			Total
Liability balance as of January 1, 2016	$	—		$	—		$	—		$	—
Expenses	20,476			8,074			5,798			34,348
Cash distributions	(16,621		)	(6,413		)	(5,798		)	(28,832		)
Liability balance as of December 31, 2016	$	3,855		$	1,661		$	—		$	5,516

Litha

During the fourth quarter of 2016, the Company initiated a process to sell its Litha Healthcare Group Limited and related Sub-Sahara African business assets (Litha) and on February 27, 2017, the Company entered into a definitive agreement to sell Litha to Acino Pharma AG for up to $100 million in cash. See Note 22. Subsequent Events for further discussion. The assets and liabilities of Litha are classified as held for sale in the Consolidated Balance Sheet as of December 31, 2016.

The following table provides the components of Assets and Liabilities held for sale of Litha as of December 31, 2016 (in thousands):



	December 31, 2016
Current assets	$	50,167
Property, plant and equipment	3,527
Other intangibles, net	29,950
Other assets	11,343
Assets held for sale	$	94,987
Current liabilities	$	18,642
Deferred taxes	—
Other liabilities	5,696
Liabilities held for sale	$	24,338

Given that the sale of Litha does not represent a strategic shift in the Company’s business, the Company has not classified the operations of this business as discontinued.

HealthTronics

On December 28, 2013, the Board of Directors approved a plan to sell the HealthTronics, Inc. (HealthTronics) business and the Company entered into a definitive agreement to sell the business on January 9, 2014 to Altaris Capital Partners LLC for an upfront cash payment of $85.0 million, subject to cash and other working capital adjustments. During the three months ended March 31, 2015, we received additional cash payments of $4.7 million from the purchaser of HealthTronics. The sale was completed on February 3, 2014.

In 2014, the Company recorded a net gain of $3.6 million, representing the carrying amount of the assets sold less the amount of the net proceeds, including the $4.7 million described above, which the Company became entitled to receive during the fourth quarter of 2014.

The operating results of this business are reported as Discontinued operations, net of tax, in the Consolidated Statements of Operations for the year ended December 31, 2014.

The following table provides the operating results of HealthTronics Discontinued operations, net of tax for the year ended December 31, 2014 (in thousands).



	2014
Revenue	$	14,443
Income from discontinued operations before income taxes	$	6,434
Income tax expense	$	757
Discontinued operations, net of tax	$	5,677

There were no Assets or Liabilities held for sale relating to HealthTronics included in the Consolidated Balance Sheets as of December 31, 2016 and 2015.

- Definition

The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Restructuring

12 Months Ended

Dec. 31, 2016

Restructuring and Related Activities [Abstract]

RESTRUCTURING

NOTE 4. RESTRUCTURING

U.S. Generic Pharmaceuticals Restructuring

2015 U.S Generic Pharmaceuticals Restructuring

In connection with the acquisition of Par Pharmaceutical Holdings, Inc. and its subsidiaries (together herein Par) on September 25, 2015, we implemented cost-rationalization and integration initiatives to capture operating synergies and generate cost savings across the Company. These measures included realigning the Company’s U.S. Generic Pharmaceuticals segment sales, sales support, management activities and staffing, which resulted in separation benefits to certain U.S. Generic Pharmaceuticals employees. The cost reduction initiatives included a reduction in headcount of approximately 6% of the U.S. Generic Pharmaceuticals workforces. Under this restructuring initiative (the 2015 U.S. Generic Pharmaceuticals restructuring initiative), separation costs are expensed over the requisite service period, if any, while retention is expensed ratably over the respective retention period.

As a result of the 2015 U.S. Generic Pharmaceuticals restructuring initiative, the Company incurred restructuring expenses of $5.0 million and $23.6 million during the years ended December 31, 2016 and 2015, respectively, consisting of employee separation and other benefit-related costs. The Company does not anticipate any further restructuring expenses related to employee separation and other benefit-related costs. These actions were completed by October 31, 2016. In addition, the Company anticipates there will be additional restructuring expenses of approximately $2.5 million related to accelerated depreciation on certain assets. These restructuring costs are allocated to the U.S. Generic Pharmaceuticals segment, and are primarily included in Selling, general and administrative expenses in the Consolidated Statements of Operations.

The liability related to the 2015 U.S. Generic Pharmaceuticals restructuring initiative totaled $3.3 million and $17.9 million at December 31, 2016 and 2015, respectively. At December 31, 2016 and 2015, this liability is included in Accounts payable and accrued expenses in the Consolidated Balance Sheets. Changes to this accrual during the years ended December 31, 2016 and 2015 were as follows (in thousands):



	Total
Liability balance as of January 1, 2015	$	—
Expenses	23,591
Cash distributions	(5,677		)
Liability balance as of January 1, 2016	$	17,914
Expenses	5,010
Cash distributions	(19,655		)
Liability balance as of December 31, 2016	$	3,269

2016 U.S Generic Pharmaceuticals Restructuring

As part of the ongoing U.S. Generic Pharmaceuticals integration efforts, in May 2016 we announced a restructuring initiative to optimize our product portfolio and rationalize our manufacturing sites to expand product margins (the 2016 U.S. Generic Pharmaceuticals restructuring initiative). These measures include certain cost savings initiatives, including a reduction in headcount and the disposal of our Charlotte, North Carolina manufacturing facility (the Charlotte facility). On October 31, 2016, we entered into a definitive agreement to sell the Charlotte facility for proceeds of $14 million. The Company recorded an impairment charge of $6.9 million during the fourth quarter of 2016 related to fixed assets associated with the sale. The transaction closed in January 2017 and the assets and liabilities of the Charlotte facility were classified as held for sale in the accompanying Consolidated Balance Sheet as of December 31, 2016.

As a result of the 2016 U.S. Generic Pharmaceuticals restructuring initiative, the Company has incurred total restructuring expenses of $173.9 million through December 31, 2016 and expects to incur additional restructuring-related expenses of approximately $1.0 million consisting of accelerated depreciation, employee separation and other benefit-related costs and certain other charges. The Company anticipates these actions will be completed by September 2017, with substantially all cash payments made by the end of 2017. Under this restructuring initiative, separation costs are expensed ratably over the requisite service period, as applicable.

Restructuring charges of $173.9 million recorded during the year ended December 31, 2016, consisted of certain intangible asset impairment charges of $107.2 million, charges to increase excess inventory reserves of $33.3 million, charges relating to employee separation and other benefit-related costs of $17.0 million, accelerated depreciation of $10.2 million and other charges of $6.2 million. These charges are included in the U.S. Generic Pharmaceuticals segment and are included in Asset impairment charges, Cost of revenues, and Selling, general and administrative expenses in the Consolidated Statements of Operations.

The liability related to the 2016 U.S. Generic Pharmaceuticals restructuring initiative totaled $9.9 million at December 31, 2016 and is included in Accounts payable and accrued expenses in the Consolidated Balance Sheets. Changes to the accrual during the year ended December 31, 2016 were as follows (in thousands):



	Total
Liability balance as of January 1, 2016	$	—
Expenses	16,983
Cash distributions	(7,044		)
Liability balance as of December 31, 2016	$	9,939

2016 U.S. Branded Pharmaceutical Restructuring

In December 2016, the Company announced that it was terminating its worldwide license and development agreement with BioDelivery Sciences International, Inc. (BDSI) for BELBUCA™ and returning the product to BDSI. This transaction closed on January 6, 2017. As a result of this announcement and a comprehensive assessment of its product portfolio, the Company restructured its U.S. Branded Pharmaceuticals segment sales organization during the fourth quarter of 2016 (the 2016 U.S. Branded restructuring initiative). This restructuring was comprised of certain cost savings initiatives, including the elimination of an approximate 375-member U.S. Branded pain field sales force and the termination of certain contracts. The Company’s legacy pain portfolio products will be managed as mature brands going forward.

As a result of the 2016 U.S. Branded restructuring initiative, the Company incurred total pre-tax charges of approximately $61.5 million during the fourth quarter of 2016. These charges consisted of a non-cash intangible asset impairment charge of approximately $36.8 million, employee separation and other benefit-related costs of $16.5 million, early contract termination fees of $5.2 million, and $3.0 million of inventory write-offs. These actions were completed by December 31, 2016 and substantially all of the cash payments are anticipated to be made by the end of 2017. These charges are included in the U.S. Branded Pharmaceuticals segment and are included in Asset impairment charges, Cost of revenues, and Selling, general and administrative expenses in the Consolidated Statements of Operations. The Company does not anticipate there will be additional material pre-tax restructuring expenses related to this initiative.

The liability related to the 2016 U.S. Branded Pharmaceutical restructuring initiative totaled $21.8 million at December 31, 2016 and is included in Accounts payable and accrued expenses in the Consolidated Balance Sheets. Changes to the accrual during the year ended December 31, 2016 were as follows (in thousands):



	Employee Separation and Other Benefit-Related Costs		Contract Termination Charges		Total
Liability balance as of January 1, 2016	$	—	$	—	$	—
Expenses	16,544		5,224		21,768
Cash distributions	—		—		—
Liability balance as of December 31, 2016	$	16,544	$	5,224	$	21,768

Auxilium Restructuring

In connection with the acquisition of Auxilium Pharmaceuticals, Inc. (subsequently converted to Auxilium Pharmaceuticals LLC hereafter referred to as Auxilium) on January 29, 2015, the Company implemented cost-rationalization and integration initiatives to capture operating synergies and generate cost savings across the Company (the Auxilium restructuring initiative). These measures included realigning our sales, sales support, management activities and staffing, which included separation benefits to former Auxilium employees, in addition to the closing of duplicative facilities. The cost reduction initiatives included a reduction in headcount of approximately 40% of the former Auxilium workforce. For former Auxilium employees that agreed to continue employment with the Company for a merger transition period, the separation costs payable upon completion of their retention period were expensed over their respective retention period.

As a result of the Auxilium restructuring initiative, the Company incurred restructuring expenses of $41.9 million during the year ended December 31, 2015, consisting of $26.7 million of employee severance and other benefit-related costs. The expenses were also attributable to certain charges related to our Auxilium subsidiary’s former corporate headquarters in Chesterbrook, Pennsylvania, including $7.0 million of asset impairment charges on certain related leasehold improvements during the first quarter of 2015, and $7.9 million recorded upon the facility’s cease use date, representing the liability for our remaining obligations under the respective lease agreement, net of estimated sublease income, during the first quarter of 2015. These restructuring costs are included in the U.S. Branded Pharmaceuticals segment, and are primarily included in Selling, general and administrative costs and expenses in the Consolidated Statements of Operations. There were no expenses associated with this restructuring for the year ended December 31, 2016 and the Company does not anticipate any additional pre-tax restructuring expenses. A summary of expenses related to the Auxilium restructuring initiatives is included below for the year ended December 31, 2015 (in thousands):



	December 31, 2015
Employee Separation and Other Benefit-Related Costs	$	26,696
Asset Impairment Charges	7,000
Other Restructuring Costs	8,215
Total	$	41,911

Substantially all employee separation and other benefit-related costs cash payments relating to this initiative were made by the end of 2016 and the remainder of the cash payments will be made over the remaining lease term of Auxilium’s former corporate headquarters in Chesterbrook, Pennsylvania.

The liability related to the Auxilium restructuring initiative totaled $5.5 million and $12.3 million at December 31, 2016 and 2015, respectively, and is included in Accounts payable and accrued expenses and Other liabilities in the Consolidated Balance Sheets. Changes to this accrual during the year ended December 31, 2016 were as follows (in thousands):



	Employee Separation and Other Benefit-Related Costs			Other Restructuring Costs			Total
Liability balance as of January 1, 2015	$	—		$	—		$	—
Expenses	26,696			8,215			34,911
Cash distributions	(21,343		)	(1,305		)	(22,648		)
Liability balance as of January 1, 2016	$	5,353		$	6,910		$	12,263
Cash distributions	(5,353		)	(1,406		)	(6,759		)
Liability balance as of December 31, 2016	$	—		$	5,504		$	5,504

January 2017 Restructuring

On January 26, 2017, the Company announced a restructuring initiative implemented as part of its ongoing organizational review (the January 2017 restructuring initiative). This restructuring is intended to further integrate, streamline and optimize the Company’s operations by aligning certain corporate and R&D functions with its recently restructured U.S. Generics Pharmaceutical and U.S. Branded Pharmaceutical business units in order to create efficiencies and cost savings.

As part of this restructuring, the Company will undertake certain cost reduction initiatives, including a reduction of approximately 90 positions of its workforce, primarily related to corporate and U.S. Branded Pharmaceutical R&D functions in Malvern, PA and Chestnut Ridge, NY, a streamlining of general and administrative expenses, an optimization of commercial spend and a refocusing of research and development efforts. The Company expects to incur cash charges of approximately $15 million to $20 million of employee separation and other benefit-related costs in connection with the January 2017 restructuring initiative. Substantially all of these cash payments are anticipated to be made by the end of 2017 and the Company anticipates that substantially all of the actions associated with this restructuring will be completed by the end of April 2017. Under this restructuring, separation costs are expensed over the requisite service period, if any, while retention costs are expensed ratably over the respective retention period. There were no expenses recorded for the year ended December 31, 2016 related to the January 2017 restructuring initiative.

Acquisitions

12 Months Ended

Dec. 31, 2016

Business Combinations [Abstract]

ACQUISITIONS

NOTE 5. ACQUISITIONS

For each of the acquisitions described below, the estimated fair values of the net assets acquired have been finalized and all measurement period adjustments were complete as of December 31, 2016.

Paladin Labs Inc. Acquisition

On February 28, 2014 (the Paladin Acquisition Date), the Company acquired all of the shares of Paladin Labs Inc. (Paladin) Under the terms of the transaction, former Paladin shareholders received 1.6331 Endo ordinary shares, or 35.5 million shares, and C$1.16 in cash, for total consideration of $2.87 billion as of February 28, 2014.

Paladin is a specialty pharmaceutical company headquartered in Montreal, Canada, focused on acquiring and in-licensing innovative pharmaceutical products for the Canadian and world markets. Paladin’s key products serve growing therapeutic areas, including attention deficit hyperactivity disorder (ADHD), pain, and urology. In addition to its Canadian operations, as of the Paladin Acquisition Date, Paladin owned a controlling interest in Laboratorios Paladin de Mexico S.A. in Mexico and in publicly traded Litha in South Africa.

The operating results of Paladin are included in the accompanying Consolidated Statements of Operations for the years ended December 31, 2016 and 2015 and the operating results from the acquisition date of February 28, 2014 are included in the accompanying Consolidated Statements of Operations for the year ended December 31, 2014. The Consolidated Balance Sheets as of December 31, 2016 and 2015 reflect the acquisition of Paladin. Our measurement period adjustments for Paladin were complete as of February 28, 2015.

The amounts of Paladin Revenue and Net income attributable to Endo International plc included in the Company’s Consolidated Statements of Operations from and including February 28, 2014 to December 31, 2014 are as follows (in thousands, except per share data):



Revenue	$	224,806
Net income attributable to Endo International plc	$	26,966
Basic net income per share	$	0.18
Diluted net income per share	$	0.17

The following supplemental unaudited pro forma information presents the financial results as if the acquisition of Paladin had occurred on January 1, 2014 for the year ended December 31, 2014. This supplemental pro forma information has been prepared for comparative purposes and does not purport to be indicative of what would have occurred had the acquisition been made on January 1, 2014, nor are they indicative of any future results.



	Year Ended December 31, 2014
Unaudited pro forma consolidated results (in thousands, except per share data):
Revenue	$	2,423,683
Net loss attributable to Endo International plc	$	(727,961	)
Basic net (loss) per share	$	(4.96	)
Diluted net (loss) per share	$	(4.64	)

These amounts have been calculated after applying the Company’s accounting policies and adjusting the results of Paladin to reflect factually supportable adjustments that give effect to events that are directly attributable to the Paladin acquisition assuming the Paladin acquisition had occurred January 1, 2014. These adjustments mainly include adjustments to interest expense and additional intangible amortization. The adjustments to interest expense, net of tax, related to borrowings to finance the acquisition which decreased the expense by $4.1 million for the year ended December 31, 2014. The adjustments to additional intangible amortization, net of tax, that would have been charged assuming the Company’s estimated fair value of the intangible assets, increased the expense by $2.8 million for the year ended December 31, 2014.

Acquisition of Remaining Shares of Litha

In February 2015, the Company acquired substantially all of Litha’s remaining outstanding ordinary share capital that it did not own for consideration of approximately $40 million. At December 31, 2014, the Company owned 70.3% of the issued ordinary share capital of Litha. In connection with this transaction, the Company had deposited cash into an escrow account, primarily for the purpose of guaranteeing amounts required to be paid to Litha’s security holders in connection with this acquisition, which was released from escrow at the time of acquisition. As of December 31, 2016, the assets and liabilities of the Litha business are classified as held for sale as further discussed in Note 3. Discontinued Operations and Held for Sale.

Auxilium Pharmaceuticals, Inc.

On January 29, 2015 (the Auxilium Acquisition Date), the Company acquired all of the outstanding shares of common stock of Auxilium, a fully integrated specialty biopharmaceutical company in the men’s healthcare sector with a strategically focused product portfolio and pipeline in orthopedics, dermatology and other therapeutic areas, in a cash and stock transaction valued at $2.6 billion.

The operating results of Auxilium are included in the accompanying Consolidated Statements of Operations for the year ended December 31, 2016 and the operating results from the acquisition date of January 29, 2015 are included in the accompanying Consolidated Statements of Operations for the year ended December 31, 2015. The Consolidated Balance Sheets as of December 31, 2016 and 2015 reflect the acquisition of Auxilium. Our measurement period adjustments for Auxilium were complete as of December 31, 2015.

The Company recognized no acquisition-related transaction costs associated with the Auxilium acquisition during the year ended December 31, 2016. The Company recognized acquisition-related transaction costs associated with the Auxilium acquisition during the year ended December 31, 2015 totaling $23.1 million. These costs, which related primarily to bank fees, legal and accounting services, and fees for other professional services, are included in Acquisition-related and integration items in the accompanying Consolidated Statements of Operations.

The amounts of Auxilium Revenue and Net loss included in the Company’s Consolidated Statements of Operations from and including January 29, 2015 to December 31, 2015 are as follows (in thousands, except per share data):



Revenue	$	341,520
Net loss attributable to Endo International plc (1)	$	(469,986	)
Basic and diluted net loss per share	$	(2.38	)

__________


(1)	Net loss attributable to Endo International plc does not include any portion of the goodwill impairment charges recorded during 2015 since it is not possible to distinguish the amount of the charges directly attributable to Auxilium.

The following supplemental unaudited pro forma information presents the financial results as if the acquisition of Auxilium had occurred on January 1, 2015 for the year ended December 31, 2015. This supplemental pro forma information has been prepared for comparative purposes and does not purport to be indicative of what would have occurred had the acquisition been made on January 1, 2015, nor are they indicative of any future results.



	Year Ended December 31, 2015
Unaudited pro forma consolidated results (in thousands, except per share data):
Revenue	$	3,292,293
Net loss attributable to Endo International plc	$	(1,513,625	)
Basic and diluted net loss per share	$	(7.68	)

These amounts have been calculated after applying the Company’s accounting policies and adjusting the results of Auxilium to reflect factually supportable adjustments that give effect to events that are directly attributable to the Auxilium acquisition assuming the Auxilium acquisition had occurred on January 1, 2015. These adjustments mainly include adjustments to interest expense and additional intangible amortization. The adjustments to interest expense, net of tax, related to borrowings to finance the acquisition increased the expense by $1.1 million for the year ended December 31, 2015. In addition, the adjustments include additional intangible amortization, net of tax, which would have been charged assuming the Company’s estimated fair value of the intangible assets. The adjustment to the amortization expense for the year ended December 31, 2015 increased the expense by $6.2 million.

Acquisition of Par Pharmaceutical Holdings, Inc.

On September 25, 2015 (Par Acquisition Date), the Company acquired Par, a specialty pharmaceutical company that develops, licenses, manufactures, markets and distributes innovative and cost-effective pharmaceuticals with a focus on high-barrier-to-entry products and first-to-file or first-to-market opportunities, for total consideration of $8.14 billion, including the assumption of Par debt. The consideration included the Company’s 18,069,899 ordinary shares valued at $1.33 billion.

The operating results of Par are included in the accompanying Consolidated Statements of Operations for the year ended December 31, 2016 and the operating results from the acquisition date of September 25, 2015 are included in the accompanying Consolidated Statements of Operations for the year ended December 31, 2015. The Consolidated Balance Sheets as of December 31, 2016 and 2015 reflect the acquisition of Par. The amounts of Par revenue and Net loss attributable to Endo International plc included in the Company’s Consolidated Statements of Operations for the year ended December 31, 2015 from and including September 25, 2015 to December 31, 2015 are as follows (in thousands, except per share data):



Revenue	$	401,238
Net loss attributable to Endo International plc	$	(4,348	)
Basic and diluted net loss per share	$	(0.02	)

The following table summarizes the fair values of the assets acquired and liabilities assumed at the Par Acquisition Date, including measurement period adjustments since the fair values presented in the Company’s Form 10-K for the year ended December 31, 2015 filed with the SEC on February 29, 2016, (in thousands):



	September 25, 2015		Measurement period adjustments			September 25, 2015 (As adjusted)
Cash and cash equivalents	$	215,612	$	—		$	215,612
Accounts and other receivables	530,664		(13,755		)	516,909
Inventories	330,406		(1,849		)	328,557
Prepaid expenses and other current assets	31,124		—			31,124
Deferred income tax assets, current	14,652		30,176			44,828
Property, plant and equipment	256,293		4,744			261,037
Intangible assets	3,627,000		(154,500		)	3,472,500
Other assets	8,477		—			8,477
Total identifiable assets	$	5,014,228	$	(135,184	)	$	4,879,044
Accounts payable and accrued expenses	$	551,614	$	(511	)	$	551,103
Deferred income tax liabilities	1,093,779		(44,961		)	1,048,818
Other liabilities	16,057		2,556			18,613
Total liabilities assumed	$	1,661,450	$	(42,916	)	$	1,618,534
Net identifiable assets acquired	$	3,352,778	$	(92,268	)	$	3,260,510
Goodwill	4,782,876		92,268			4,875,144
Net assets acquired	$	8,135,654	$	—		$	8,135,654

Our measurement period adjustments for Par were complete as of September 30, 2016. As a result of the measurement period adjustments recorded above, the Company recorded a reduction of $3.8 million of expense, $3.1 million related to the amortization of intangible assets and $0.7 million related to the amortization of inventory step-up, during the year ended December 31, 2016. During the three months ended December 31, 2015, the Company recorded an additional $3.1 million of expense related to the amortization of inventory step-up and intangible assets, which related to the third quarter of 2015.

The valuation of the intangible assets acquired and related amortization periods are as follows:



	Valuation (in millions)		Amortization period (in years)
Developed Technology:
Vasostrict^®	$	556.0	8
Aplisol^®	312.4		11
Developed - Other - Non-Partnered (Generic Non-Injectable)	230.4		7
Developed - Other - Partnered (Combined)	164.4		7
Nascobal^®	118.3		9
Developed - Other - Non-Partnered (Generic Injectable)	116.4		10
Other	517.9		9
Total	$	2,015.8
In Process Research & Development (IPR&D):
IPR&D 2019 Launch	$	401.0	n/a
IPR&D 2018 Launch	283.8		n/a
Ezetimibe	147.6		n/a
IPR&D 2016 Launch	133.3		n/a
Ephedrine Sulphate	128.6		n/a
Neostigmine vial	118.6		n/a
Other	243.8		n/a
Total	$	1,456.7	n/a
Total other intangible assets	$	3,472.5	n/a

The fair values of the developed technology and IPR&D assets were estimated using a discounted present value income approach. Under this method, an intangible asset’s fair value is equal to the present value of the incremental after-tax cash flows (excess earnings) attributable solely to the intangible asset over its remaining useful life. To calculate fair value, the Company used cash flows discounted at rates ranging from 9% to 10.5%, which were considered appropriate given the inherent risks associated with each type of asset. The Company believes that the level and timing of cash flows appropriately reflect market participant assumptions.

The goodwill recognized is attributable primarily to strategic and synergistic opportunities related to existing pharmaceutical businesses, the assembled workforce of Par and other factors. At the acquisition date, approximately $34.2 million of goodwill was expected to be deductible for income tax purposes.

Deferred tax assets and liabilities are related primarily to the difference between the book basis and tax basis of identifiable intangible assets and inventory step-up.

The following supplemental unaudited pro forma information presents the financial results as if the acquisition of Par had occurred on January 1, 2015 for the year ended December 31, 2015. This supplemental pro forma information has been prepared for comparative purposes and does not purport to be indicative of what would have occurred had the acquisition been made on January 1, 2015, nor are they indicative of any future results.



	Year Ended December 31, 2015
Unaudited pro forma consolidated results (in thousands, except per share data):
Revenue	$	4,268,110
Net loss attributable to Endo International plc	$	(1,594,130	)
Basic and diluted net loss per share	$	(8.09	)

These amounts have been calculated after applying the Company’s accounting policies and adjusting the results of Par to reflect factually supportable adjustments that give effect to events that are directly attributable to the Par acquisition assuming the Par acquisition had occurred on January 1, 2015. These adjustments mainly include adjustments to interest expense and additional intangible amortization. The adjustments to interest expense, net of tax, related to borrowings to finance the acquisition increased the expense by $11.7 million for the year ended December 31, 2015. In addition, the adjustments include additional intangible amortization, net of tax, that would have been charged assuming the Company’s estimated fair value of the intangible assets. An adjustment to the amortization expense for the year ended December 31, 2015 increased the expense by $129.2 million.

Aspen Holdings

On October 1, 2015, the Company acquired a broad portfolio of branded and generic injectable and established products focused on pain, anti-infectives, cardiovascular and other specialty therapeutic areas from a subsidiary of Aspen Pharmacare Holdings Ltd, a leading publicly-traded South African company that supplies branded and generic products in more than 150 countries, and from GlaxoSmithKline plc (GSK) for total consideration of approximately $135.6 million (the Aspen Asset Acquisition). The Company is accounting for this transaction as a business combination in accordance with the relevant accounting literature. The transaction expanded the Company’s presence in South Africa.

The operating results of the Aspen Asset Acquisition are included in the accompanying Consolidated Statements of Operations for the year ended December 31, 2016 and the operating results from the acquisition date of October 1, 2015 are included in the accompanying Consolidated Statements of Operations for the year ended December 31, 2015. The Consolidated Balance Sheets as of December 31, 2016 and 2015 reflect the Aspen Asset Acquisition. Aspen Holdings is part of our Litha business, and as of December 31, 2016, the assets and liabilities of the Litha business, including the assets acquired in the Aspen Asset Acquisition, are classified as held for sale as further discussed in Note 3. Discontinued Operations and Held for Sale. Our measurement period adjustments for the Aspen Asset Acquisition were complete as of September 30, 2016.

Pro forma results of operations have not been presented because the effect of the Aspen Asset Acquisition was not material.

Voltaren^® Gel

The Company had exclusive U.S. marketing rights to Voltaren^® Gel through June 30, 2016 pursuant to a License and Supply Agreement entered into in 2008 with and among Novartis AG and Novartis Consumer Health, Inc. (the 2008 Voltaren^® Gel Agreement). On December 11, 2015, the Company, Novartis AG and Sandoz entered into a new License and Supply Agreement (the 2015 Voltaren^® Gel Agreement) whereby the Company licensed exclusive U.S. marketing and license rights to commercialize Voltaren^® Gel and to launch an authorized generic of Voltaren^® Gel effective July 1, 2016. Pursuant to the 2015 Voltaren^® Gel Agreement, the former 2008 Voltaren^® Gel Agreement expired on June 30, 2016 in accordance with its terms.

The Company is accounting for this transaction as a business combination as of the effective date in accordance with the relevant accounting literature. The Company acquired the product for consideration of approximately $162.7 million, consisting of an upfront payment of $16.2 million and contingent cash consideration with an acquisition-date fair value of approximately $146 million, including the impact of a measurement period adjustment recorded during the fourth quarter of 2016. See Note 7. Fair Value Measurements for further discussion of this contingent consideration. See Note 11. License and Collaboration Agreements for further discussion of the License and Supply Agreement.

The preliminary fair values of the net identifiable assets acquired totaled approximately $162.7 million, resulting in no goodwill. The amount of net identifiable assets acquired in connection with the Voltaren^® Gel acquisition includes approximately $162.7 million of identifiable developed technology intangible assets to be amortized over an average life of approximately 7 years. Our measurement period adjustments for the acquisition of Voltaren^® Gel were complete as of December 31, 2016.

The operating results of Voltaren^® Gel under business combination accounting effective July 1, 2016 are included in the accompanying Consolidated Statements of Operations for the six months ended December 31, 2016. The results included in the accompanying Consolidated Statements of Operations for the year ended December 31, 2015 and for the six months ended June 30, 2016, were accounted for under the previous license and supply agreement, which was not treated as a business combination.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Segment Results

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

SEGMENT RESULTS

NOTE 6. SEGMENT RESULTS

The reportable business segments in which the Company operates are: (1) U.S. Generic Pharmaceuticals, (2) U.S. Branded Pharmaceuticals and (3) International Pharmaceuticals. These segments reflect the level at which the chief operating decision maker regularly reviews financial information to assess performance and to make decisions about resources to be allocated. Each segment derives revenue from the sales or licensing of its respective products and is discussed in more detail below.

We evaluate segment performance based on each segment’s adjusted income from continuing operations before income tax, which we define as loss from continuing operations before income tax before certain upfront and milestone payments to partners; acquisition-related and integration items, including transaction costs, earn-out payments or adjustments, changes in the fair value of contingent consideration and bridge financing costs; cost reduction and integration-related initiatives such as separation benefits, retention payments, other exit costs and certain costs associated with integrating an acquired company’s operations; excess costs that will be eliminated pursuant to integration plans; asset impairment charges; amortization of intangible assets; inventory step-up recorded as part of our acquisitions; certain non-cash interest expense; litigation-related and other contingent matters and gains or losses from early termination of debt; foreign currency gains or losses on intercompany financing arrangements; and certain other items.

Certain of the corporate general and administrative expenses incurred by the Company are not attributable to any specific segment. Accordingly, these costs are not allocated to any of the Company’s segments and are included in the results below as “Corporate unallocated.” The Company’s consolidated adjusted income from continuing operations before income tax is equal to the combined results of each of its segments less these unallocated corporate costs.

U.S. Generic Pharmaceuticals

Our U.S. Generic Pharmaceuticals segment focuses on a differentiated product portfolio including high-barrier-to-entry products, first-to-file or first-to-market opportunities, which are difficult to formulate, difficult to manufacture or face complex legal and regulatory challenges. The product offerings of this segment include products in the pain management, urology, central nervous system disorders, immunosuppression, oncology, women’s health and cardiovascular disease markets, among others.

U.S. Branded Pharmaceuticals

Our U.S. Branded Pharmaceuticals segment includes a variety of branded prescription products to treat and manage conditions in urology, urologic oncology, endocrinology, pain and orthopedics. The products that are included in this segment include XIAFLEX^®, Supprelin^® LA, Nascobal^®.Aveed^®, Testopel^®, Lidoderm^®, OPANA^® ER, Voltaren^® Gel, Percocet^®, Fortesta^® Gel, and Testim^®,among others.

International Pharmaceuticals

Our International Pharmaceuticals segment includes a variety of specialty pharmaceutical products for the Canadian, Mexican, South African and world markets. Paladin, based in Canada, has a portfolio of products serving growing therapeutic areas, including ADHD, pain, women’s health and oncology. Grupo Farmacéutico Somar, Sociedad Anónima Promotora de Inversión de Capital Variable (Somar), based in Mexico, develops, manufactures and markets high-quality generic, branded generic and over-the-counter products across key market segments including dermatology and anti-infectives. Litha, based in South Africa, is a diversified healthcare group providing services, products and solutions to public and private hospitals, pharmacies, general and specialist practitioners, as well as government healthcare programs.

The following represents selected information for the Company’s reportable segments for the years ended December 31 (in thousands):



	2016		2015		2014
Net revenues to external customers:
U.S. Generic Pharmaceuticals	$	2,564,613	$	1,672,416	$	1,140,821
U.S. Branded Pharmaceuticals	1,166,294		1,284,607		969,437
International Pharmaceuticals (1)	279,367		311,695		270,425
Total net revenues to external customers	$	4,010,274	$	3,268,718	$	2,380,683

Adjusted income from continuing operations before income tax:
U.S. Generic Pharmaceuticals	$	1,079,479	$	741,767	$	464,029
U.S. Branded Pharmaceuticals	553,806		694,440		529,507
International Pharmaceuticals	84,337		81,789		80,683
Total segment adjusted income from continuing operations before income tax	$	1,717,622	$	1,517,996	$	1,074,219

__________


(1)	Revenues generated by our International Pharmaceuticals segment are primarily attributable to Canada, Latin America and South Africa.

There were no material revenues from external customers attributed to an individual country outside of the United States during the years ended December 31, 2016, 2015 or 2014. There were no material tangible long-lived assets in an individual foreign country as of December 31, 2016 or December 31, 2015.

The table below provides reconciliations of our consolidated loss from continuing operations before income tax, which is determined in accordance with U.S. GAAP, to our total segment adjusted income from continuing operations before income tax for the years ended December 31, (in thousands):



	2016			2015			2014
Total consolidated loss from continuing operations before income tax	$	(3,923,856	)	$	(1,437,864	)	$	99,875
Interest expense, net	452,679			373,214			227,114
Corporate unallocated costs (1)	189,043			171,242			128,303
Amortization of intangible assets	876,451			561,302			218,712
Inventory step-up and certain manufacturing costs that will be eliminated pursuant to integration plans	125,699			249,464			65,582
Upfront and milestone payments to partners	8,330			16,155			51,774
Separation benefits and other cost reduction initiatives (2)	107,491			125,407			25,760
Impact of Voltaren^® Gel generic competition	(7,750		)	—			—
Acceleration of Auxilium employee equity awards at closing	—			37,603			—
Certain litigation-related charges, net (3)	23,950			37,082			42,084
Asset impairment charges (4)	3,781,165			1,140,709			22,542
Acquisition-related and integration items (5)	87,601			105,250			77,384
Loss on extinguishment of debt	—			67,484			31,817
Costs associated with unused financing commitments	—			78,352			—
Other-than-temporary impairment of equity investment	—			18,869			—
Foreign currency impact related to the remeasurement of intercompany debt instruments	366			(25,121		)	(13,153		)
Excise Tax	—			—			54,300
Other, net	(3,547		)	(1,152		)	42,125
Total segment adjusted income from continuing operations before income tax	$	1,717,622		$	1,517,996		$	1,074,219

__________


(1)	Corporate unallocated costs include certain corporate overhead costs, such as headcount and facility expenses and certain other income and expenses.

(2)

Separation benefits and other cost reduction initiatives include employee separation costs of $57.9 million, $60.2 million and $14.4 million in 2016, 2015 and 2014, respectively. Other amounts in 2016 primarily consist of charges to increase excess inventory reserves of $24.5 million and other restructuring costs of $25.1 million, comprised primarily of contract termination fees and building costs. Amounts in 2015 primarily consist of $41.2 million of inventory write-offs and $13.3 million of building costs, including a $7.9 million charge recorded upon the cease use date of our Auxilium subsidiary’s former corporate headquarters. Amounts in 2014 primarily consisted of employee separation costs and changes in estimates related to certain cost reduction initiative accruals. These amounts were primarily recorded as Cost of revenues and Selling, general and administrative expense in our Consolidated Statements of Operations. See Note 4. Restructuring for discussion of our material restructuring initiatives.


(3)	These amounts include charges for Litigation-related and other contingencies, net as further described in Note 14. Commitments and Contingencies.


(4)	Asset impairment charges primarily relate to charges to write down goodwill and intangible assets as further described in Note 10. Goodwill and Other Intangibles.

(5)

Acquisition-related and integration items include costs directly associated with previous acquisitions of $63.8 million, $170.9 million and $77.4 million in 2016, 2015, and 2014, respectively. In addition, during the year ended December 31, 2016, there was a charge for changes in fair value of contingent consideration of $23.8 million. During the year ended December 31, 2015, acquisition-related and integration costs are net of a benefit due to changes in the fair value of contingent consideration of $65.6 million.

The following represents additional selected financial information for our reportable segments for the years ended December 31, (in thousands):



	2016		2015		2014
Depreciation expense:
U.S. Generic Pharmaceuticals	$	79,839	$	29,193	$	16,751
U.S. Branded Pharmaceuticals	16,294		19,884		16,209
International Pharmaceuticals	2,557		3,147		1,856
Corporate unallocated	8,168		7,674		7,849
Total depreciation expense	$	106,858	$	59,898	$	42,665



	2016		2015		2014
Amortization expense:
U.S. Generic Pharmaceuticals	$	554,581	$	223,367	$	95,042
U.S. Branded Pharmaceuticals	261,235		280,954		78,890
International Pharmaceuticals	60,635		56,981		$	44,780
Total amortization expense	$	876,451	$	561,302	$	218,712

Interest income and expense are considered corporate items and included in Corporate unallocated. Asset information is not reviewed or included within our internal management reporting. Therefore, the Company has not disclosed asset information for each reportable segment.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599

+ Details

Fair Value Measurements

12 Months Ended

Dec. 31, 2016

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

NOTE 7. FAIR VALUE MEASUREMENTS

Financial Instruments

The financial instruments recorded in our Consolidated Balance Sheets include cash and cash equivalents (including money market funds and time deposits), restricted cash and cash equivalents, accounts receivable, marketable securities, equity and cost method investments, accounts payable and accrued expenses, acquisition-related contingent consideration and debt obligations. Included in cash and cash equivalents and restricted cash and cash equivalents are money market funds representing a type of mutual fund required by law to invest in low-risk securities (for example, U.S. government bonds, U.S. Treasury Bills and commercial paper). Money market funds pay dividends that generally reflect short-term interest rates. Due to their short-term maturity, the carrying amounts of non-restricted and restricted cash and cash equivalents (including money market funds and time deposits), accounts receivable, accounts payable and accrued expenses approximate their fair values.

Fair value guidance establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. These tiers include:


•	Level 1—Quoted prices in active markets for identical assets or liabilities.


•	Level 2—Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.


•	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.

Marketable Securities

Equity securities consist of investments in the stock of publicly traded companies, the values of which are based on quoted market prices and thus represent Level 1 measurements within the above-defined fair value hierarchy. These securities are not held to support current operations and are therefore classified as non-current assets. Equity securities are included in Marketable securities in our Consolidated Balance Sheets at December 31, 2016 and 2015.

At the time of purchase, we classify our marketable securities as either available-for-sale securities or trading securities, depending on our intent at that time. Available-for-sale and trading securities are carried at fair value with unrealized holding gains and losses recorded within other comprehensive income or net income, respectively. The Company reviews unrealized losses associated with available-for-sale securities to determine the classification as a “temporary” or “other-than-temporary” impairment. A temporary impairment results in an unrealized loss being recorded in other comprehensive income. An impairment that is viewed as other-than-temporary is recognized in net income. The Company considers various factors in determining the classification, including the length of time and extent to which the fair value has been less than the Company’s cost basis, the financial condition and near-term prospects of the issuer or investee, and the Company’s ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value.

Loans Receivable

We did not have any loans receivable as of December 31, 2016. Our loans receivable at December 31, 2015 related primarily to loans totaling $14.1 million to our joint venture investment owned through our Litha subsidiary. The joint venture investment is further described below. The majority of this amount was secured by certain of the assets of our joint venture. The fair values of these loans were based on anticipated cash flows, which approximated the carrying amount, and were classified in Level 2 measurements in the fair value hierarchy. The Company classified these loans receivable as Assets held for sale as of December 31, 2015 in its Consolidated Balance Sheets.

Equity and Cost Method Investments

As of December 31, 2016, the Company has investments that it accounts for using the equity or cost method of accounting totaling $9.1 million. The Company divested a joint venture investment owned through its Litha subsidiary during the three months ended March 31, 2016. The Company classified this joint venture investment as Assets held for sale as of December 31, 2015 in its Consolidated Balance Sheets.

During the three months ended June 30, 2015, the Company recognized an other-than-temporary impairment of its Litha joint venture investment totaling $18.9 million, reflecting the excess carrying value of this investment over its estimated fair value. To estimate the fair value of this joint venture investment, the Company relied primarily on a market approach based on the terms of the announced divestiture of that investment.

With respect to its other equity or cost method investments, which are included in Other Assets in the Company’s Consolidated Balance Sheets at December 31, 2016 and 2015, the Company did not recognize any other-than-temporary impairments. The Company considered various factors, including the operating results of its equity method investments and the lack of an unrealized loss position on its cost method investments.

Acquisition-Related Contingent Consideration

The fair value of contingent consideration liabilities is determined using unobservable inputs; hence these instruments represent Level 3 measurements within the above-defined fair value hierarchy. These inputs include the estimated amount and timing of projected cash flows, the probability of success (achievement of the contingent event) and the risk-adjusted discount rate used to present value the probability-weighted cash flows. Subsequent to the acquisition date, at each reporting period, the contingent consideration liability is remeasured at current fair value with changes recorded in earnings. See Recurring Fair Value Measurements below for additional information on acquisition-related contingent consideration.

Recurring Fair Value Measurements

The Company’s financial assets and liabilities measured at fair value on a recurring basis at December 31, 2016 and 2015 were as follows (in thousands):



	Fair Value Measurements at Reporting Date using:
December 31, 2016	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Assets:
Money market funds	$	26,210	$	—	$	—	$	26,210
Time deposits	—		100,000		—		100,000
Equity securities	2,267		—		—		2,267
Total	$	28,477	$	100,000	$	—	$	128,477
Liabilities:
Acquisition-related contingent consideration—short-term	$	—	$	—	$	109,373	$	109,373
Acquisition-related contingent consideration—long-term	—		—		152,740		152,740
Total	$	—	$	—	$	262,113	$	262,113

At December 31, 2016, money market funds include $26.2 million in Qualified Settlement Funds to be disbursed to mesh-related product liability claimants. See Note 14. Commitments and Contingencies for further discussion of our product liability cases.



	Fair Value Measurements at Reporting Date using:
December 31, 2015	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Assets:
Money market funds	$	51,145	$	—	$	—	$	51,145
Equity securities	3,889		—		—		3,889
Total	$	55,034	$	—	$	—	$	55,034
Liabilities:
Acquisition-related contingent consideration—short-term	$	—	$	—	$	65,265	$	65,265
Acquisition-related contingent consideration—long-term	—		—		78,237		78,237
Total	$	—	$	—	$	143,502	$	143,502

At December 31, 2015, money market funds include $51.1 million in Qualified Settlement Funds to be disbursed to mesh-related product liability claimants. See Note 14. Commitments and Contingencies for further discussion of our product liability cases.

Fair Value Measurements Using Significant Unobservable Inputs

The following table presents changes to the Company’s liability for acquisition-related contingent consideration, which was measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the years ended December 31 (in thousands):



	2016			2015
Beginning of period	$	143,502		$	46,005
Amounts acquired	146,866			214,435
Amounts settled	(55,896		)	(37,583		)
Transfers (in) and/or out of Level 3	—			—
Measurement period adjustments	3,700			(13,434		)
Changes in fair value recorded in earnings	23,823			(65,640		)
Effect of currency translation	118			(281		)
End of period	$	262,113		$	143,502

The fair value measurement of the contingent consideration obligations was determined using risk-adjusted discount rates ranging from 3.0% to 22.0%. Changes in fair value recorded in earnings related to acquisition-related contingent consideration are included in our Consolidated Statements of Operations as Acquisition-related and integration items, and amounts recorded for the short-term and long-term portions of acquisition related contingent consideration are included in Accounts payable and accrued expenses and Other liabilities, respectively, in our Consolidated Balance Sheets.

The following table presents changes to the Company’s liability for acquisition-related contingent consideration during the year ended December 31, 2016 by acquisition (in thousands):



	Balance as of December 31, 2015		Acquisitions		Fair Value Adjustments and Accretion			Payments and Other			Balance as of December 31, 2016
Qualitest acquisition	$	1,137	$	—	$	(1,137	)	$	—		$	—
Sumavel acquisition	631		—		(631		)	—			—
Auxilium acquisition	26,435		—		8,952			(14,290		)	21,097
Lehigh Valley Technologies, Inc. acquisitions	97,003		—		30,676			(31,679		)	96,000
Voltaren Gel^® acquisition	—		146,055		(18,807		)	(8,853		)	118,395
Other	18,296		4,511		4,770			(956		)	26,621
Total	$	143,502	$	150,566	$	23,823		$	(55,778	)	$	262,113

The following table presents changes to the Company’s liability for acquisition-related contingent consideration during the year ended December 31, 2015 by acquisition (in thousands):



	Balance as of December 31, 2014		Acquisitions			Fair Value Adjustments and Accretion			Payments and Other			Balance as of December 31, 2015
Qualitest acquisition	$	10,305	$	—		$	(4,168	)	$	(5,000	)	$	1,137
Sumavel acquisition	4,700		—			(4,069		)	—			631
Auxilium acquisition	—		98,179			(62,370		)	(9,374		)	26,435
Lehigh Valley Technologies, Inc. acquisitions	—		88,200			31,071			(22,268		)	97,003
Natesto™	31,000		(4,313		)	(26,687		)	—			—
Other	—		18,935			583			(1,222		)	18,296
Total	$	46,005	$	201,001		$	(65,640	)	$	(37,864	)	$	143,502

The following is a summary of available-for-sale securities held by the Company at December 31, 2016 and 2015 (in thousands):



	Available-for-sale
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized (Losses)		Fair Value
December 31, 2016
Money market funds	$	26,210	$	—	$	—	$	26,210
Total included in cash and cash equivalents	$	—	$	—	$	—	$	—
Total included in restricted cash and cash equivalents	$	26,210	$	—	$	—	$	26,210
Equity securities	$	—	$	—	$	—	$	—
Total other short-term available-for-sale securities	$	—	$	—	$	—	$	—
Equity securities	$	1,766	$	501	$	—	$	2,267
Long-term available-for-sale securities	$	1,766	$	501	$	—	$	2,267



	Available-for-sale
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized (Losses)		Fair Value
December 31, 2015
Money market funds	$	51,145	$	—	$	—	$	51,145
Total included in cash and cash equivalents	$	3	$	—	$	—	$	3
Total included in restricted cash and cash equivalents	$	51,142	$	—	$	—	$	51,142
Equity securities	$	24	$	10	$	—	$	34
Total other short-term available-for-sale securities	$	24	$	10	$	—	$	34
Equity securities	$	1,766	$	2,089	$	—	$	3,855
Long-term available-for-sale securities	$	1,766	$	2,089	$	—	$	3,855

Nonrecurring Fair Value Measurements

The Company’s financial assets and liabilities measured at fair value on a nonrecurring basis as of December 31, 2016 were as follows (in thousands):



	Fair Value Measurements at Reporting Date using:						Total Expense for the Year Ended December 31, 2016
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Expense for the Year Ended December 31, 2016
Assets:
Certain Astora property, plant and equipment (Note 3)	$	—	$	—	$	—	$	(5,041	)
Certain U.S. Generics Pharmaceuticals property, plant and equipment	—		—		11,360		(13,679		)
Certain U.S. Branded Pharmaceuticals intangible assets (Note 10)	—		—		4,621		(110,430		)
Certain U.S. Generic Pharmaceuticals intangible assets (Note 10)	—		—		872,474		(676,776		)
Certain International Pharmaceuticals intangible assets (Note 10)	—		—		139,313		(301,698		)
Certain Astora intangible assets (Note 3)	—		—		—		(16,287		)
Generics reporting unit goodwill (Note 10)	—		—		3,531,301		(2,342,549		)
Paladin reporting unit goodwill (Note 10)	—		—		170,572		(272,578		)
Somar reporting unit goodwill (Note 10)	—		—		24,044		(33,000		)
Litha reporting unit goodwill (Note 10)	—		—		—		(26,343		)
Other asset impairment charges	—		—		—		(4,112		)
Total	$	—	$	—	$	4,753,685	$	(3,802,493	)

The Company’s financial assets and liabilities measured at fair value on a nonrecurring basis as of December 31, 2015 were as follows (in thousands):



	Fair Value Measurements at Measurement Date using:
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Expense for the Year Ended December 31, 2015
Assets:
Auxilium leasehold improvements (Note 4)	$	—	$	—	$	—	$	(7,000	)
Litha equity investment	—		—		10,469		(18,869		)
Certain U.S. Branded Pharmaceuticals intangible assets (Note 10)	—		—		48,266		(175,031		)
Certain U.S. Generic Pharmaceuticals intangible assets (Note 10)	—		—		38,005		(181,000		)
Certain International Pharmaceuticals intangible assets (Note 10)	—		—		3,838		(14,579		)
UEO reporting unit goodwill (Note 10)	—		—		240,994		(673,500		)
Paladin reporting unit goodwill (Note 10)	—		—		436,919		(85,780		)
Total	$	—	$	—	$	778,491	$	(1,155,759	)
Liabilities:
Minimum Voltaren® Gel royalties due to Novartis	—		—		15,000		—
Total	$	—	$	—	$	15,000	$	—

- 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

Inventories

12 Months Ended

Dec. 31, 2016

Inventory Disclosure [Abstract]

INVENTORIES

NOTE 8. INVENTORIES

Inventories consist of the following at December 31, 2016 and 2015 (in thousands):



	December 31, 2016		December 31, 2015
Raw materials (1)	$	175,240	$	210,038
Work-in-process (1)	100,494		177,821
Finished goods (1)	279,937		364,634
Total	$	555,671	$	752,493

__________

(1) The components of inventory shown in the table above are net of allowance for obsolescence.

Inventory that is in excess of the amount expected to be sold within one year, which relates primarily to XIAFLEX^® inventory, is classified as long-term inventory and is not included in the table above. At December 31, 2016 and 2015, $22.9 million and $24.9 million, respectively, of long-term inventory was included in Other assets in the Consolidated Balance Sheets.

The Company capitalizes inventory costs associated with certain generic products prior to regulatory approval and product launch, when it is reasonably certain, based on management’s judgment of future commercial use and net realizable value, that the pre-launch inventories will be saleable. The determination to capitalize is made once the Company (or its third party development partners) has filed an Abbreviated New Drug Application (ANDA) that has been acknowledged by the U.S. Food and Drug Administration (FDA) as containing sufficient information to allow the FDA to conduct its review in an efficient and timely manner and management is reasonably certain that all regulatory and legal requirements will be cleared. This determination is based on the particular facts and circumstances relating to the expected FDA approval of the generic drug product being considered, and accordingly, the time frame within which the determination is made varies from product to product. The Company could be required to write down previously capitalized costs related to pre-launch inventories upon a change in such judgment, or due to a denial or delay of approval by regulatory bodies, or a delay in commercialization, or other potential factors. As of December 31, 2016 and 2015, the Company had approximately $16.8 million and $12.0 million, respectively, in inventories related to generic products that were not yet available to be sold.

Property, Plant And Equipment

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

NOTE 9. PROPERTY, PLANT AND EQUIPMENT



	Land and Buildings			Machinery and Equipment			Leasehold Improve- ments			Computer Equipment and Software			Assets under Capital Lease			Furniture and Fixtures			Assets under Construc- tion			Total
	(In thousands)
Cost:
At January 1, 2016	$	337,545		$	186,547		$	46,478		$	126,608		$	9,121		$	20,762		$	109,883		$	836,944
Additions	12,346			64,687			5,549			29,009			716			830			25,273			138,410
Additions due to acquisitions	883			1,085			(73		)	766			—			510			1,573			4,744
Disposals/transfers/impairments/other	(27,298		)	(24,388		)	(1,448		)	(37,656		)	(682		)	(982		)	(7,541		)	(99,995		)
Effect of currency translation	(939		)	(98		)	(147		)	201			—			(34		)	(86		)	(1,103		)
At December 31, 2016	$	322,537		$	227,833		$	50,359		$	118,928		$	9,155		$	21,086		$	129,102		$	879,000
Accumulated Depreciation:
At January 1, 2016	$	(41,987	)	$	(39,512	)	$	(11,094	)	$	(64,819	)	$	(3,458	)	$	(2,558	)	$	2,108		$	(161,320	)
Additions	(25,394		)	(36,522		)	(7,640		)	(31,885		)	(3,015		)	(2,402		)	—			(106,858		)
Disposals/transfers/impairments/other	16,427			11,650			(2,553		)	33,891			700			497			(2,108		)	58,504
Effect of currency translation	184			65			24			(23		)	—			20			—			270
At December 31, 2016	$	(50,770	)	$	(64,319	)	$	(21,263	)	$	(62,836	)	$	(5,773	)	$	(4,443	)	$	—		$	(209,404	)
Net Book Amount:
At December 31, 2016	$	271,767		$	163,514		$	29,096		$	56,092		$	3,382		$	16,643		$	129,102		$	669,596
At December 31, 2015	$	295,558		$	147,035		$	35,384		$	61,789		$	5,663		$	18,204		$	111,991		$	675,624

Depreciation expense, including expense related to assets under capital lease, was $106.9 million, $59.9 million and $42.7 million for the years ended December 31, 2016, 2015 and 2014, respectively.

During the years ended December 31, 2016, 2015 and 2014, the Company recorded impairment charges totaling $20.9 million, $10.8 million and $4.3 million, respectively, to write off certain property, plant and equipment amounts that were abandoned or sold. These charges were related to our ongoing efforts to improve our operating efficiency and to consolidate certain locations, including our generics manufacturing and research and development operations. These charges are included in the Asset impairment charges line item in our Consolidated Statement of Operations.

Goodwill And Other Intangibles

12 Months Ended

Dec. 31, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND OTHER INTANGIBLES

NOTE 10. GOODWILL AND OTHER INTANGIBLES

Goodwill

Changes in the carrying amount of our goodwill for the years ended December 31, 2016 and 2015 were as follows (in thousands):



	Carrying Amount
	U.S. Generic Pharmaceuticals			U.S. Branded Pharmaceuticals			International Pharmaceuticals			Total
Goodwill as of December 31, 2014	$	1,071,637		$	1,131,932		$	694,206		$	2,897,775
Goodwill acquired during the period	4,718,297			544,344			7,660			5,270,301
Effect of currency translation	—			—			(109,442		)	(109,442		)
Goodwill impairment charges	$	—		$	(673,500	)	$	(85,780	)	$	(759,280	)
Goodwill as of December 31, 2015	$	5,789,934		$	1,002,776		$	506,644		$	7,299,354
Measurement period adjustments	83,916			8,352			1,366			93,634
Effect of currency translation on gross balance	—			—			3,336			3,336
Effect of currency translation on accumulated impairment	—			—			9,421			9,421
Goodwill impairment charges (1)	(2,342,549		)	(1,880		)	(331,921		)	(2,676,350		)
Goodwill as of December 31, 2016	$	3,531,301		$	1,009,248		$	188,846		$	4,729,395

__________


(1)	U.S. Branded Pharmaceuticals segment impairment charge is related to goodwill attributed to BELBUCA™.

The carrying amount of goodwill at December 31, 2016 and 2015 is net of the following accumulated impairments:



	Accumulated Impairment
	U.S. Generic Pharmaceuticals		U.S. Branded Pharmaceuticals		International Pharmaceuticals		Total
Accumulated impairment losses as of December 31, 2015	$	—	$	673,500	$	85,780	$	759,280
Accumulated impairment losses as of December 31, 2016	$	2,342,549	$	675,380	$	408,280	$	3,426,209

Other Intangible Assets

The following is a summary of other intangible assets held by the Company at December 31, 2016 and 2015 (in thousands):



Cost basis:	Balance as of December 31, 2015			Acquisitions (1)			Impairments (2)			Other (3)			Effect of Currency Translation			Balance as of December 31, 2016
Indefinite-lived intangibles:
In-process research and development	$	1,742,880		$	(114,200	)	$	(183,375	)	$	(323,156	)	$	1,432		$	1,123,581
Total indefinite-lived intangibles	$	1,742,880		$	(114,200	)	$	(183,375	)	$	(323,156	)	$	1,432		$	1,123,581
Definite-lived intangibles:
Licenses (weighted average life of 12 years)	$	676,867		$	—		$	—		$	(211,147	)	$	—		$	465,720
Customer relationships (weighted average life of 15 years)	11,318			—			(3,460		)	(7,858		)	—			—
Tradenames (weighted average life of 12 years)	7,537			—			—			—			(192		)	7,345
Developed technology (weighted average life of 11 years)	6,731,573			152,591			(918,356		)	250,037			7,159			6,223,004
Total definite-lived intangibles (weighted average life of 11 years)	$	7,427,295		$	152,591		$	(921,816	)	$	31,032		$	6,967		$	6,696,069
Total other intangibles	$	9,170,175		$	38,391		$	(1,105,191	)	$	(292,124	)	$	8,399		$	7,819,650

Accumulated amortization:	Balance as of December 31, 2015			Amortization			Impairments			Other			Effect of Currency Translation			Balance as of December 31, 2016
Definite-lived intangibles:
Licenses	$	(508,225	)	$	(44,522	)	$	—		$	211,147		$	—		$	(341,600	)
Customer relationships	(7,858		)	—			—			7,858			—			—
Tradenames	(6,544		)	(87		)	—			—			32			(6,599		)
Developed technology	(818,606		)	(831,842		)	—			36,911			1,383			(1,612,154		)
Total definite-lived intangibles	$	(1,341,233	)	$	(876,451	)	$	—		$	255,916		$	1,415		$	(1,960,353	)
Total other intangibles	$	(1,341,233	)	$	(876,451	)	$	—		$	255,916		$	1,415		$	(1,960,353	)
Net other intangibles	$	7,828,942														$	5,859,297

__________


(1)	Includes intangible assets acquired through the acquisition of Voltaren^® Gel and other business combinations in addition to the capitalization of payments relating to XIAFLEX^®,offset by measurement period adjustments relating to the Par acquisition.

(2)

Includes the impairment of certain intangible assets of our U.S. Generic Pharmaceuticals segment of $676.8 million, our U.S. Branded Pharmaceuticals segment of $110.4 million, our International Pharmaceuticals segment of $301.7 million and the impairment of certain intangible assets in connection with the wind-down of our Astora business, with a net impairment of approximately $16.3 million, which is reported as Discontinued operations, net of tax in the Consolidated Statements of Operations for the year ended December 31, 2016. See Note 3. Discontinued Operations and Held for Sale for further information relating to the Astora wind-down.

(3)

Includes the removal of approximately $221.9 million of fully amortized intangible assets relating to expired or terminated licensing agreements in our U.S. Branded Pharmaceuticals segment, including the 2008 Voltaren^® Gel agreement, described in Note 11. License and Collaboration Agreements, Natesto^TM, described in Note 5. Acquisitions and STENDRA^®, described below. In addition, $10.0 million of fully amortized assets were removed in connection with the wind-down of our Astora business described above. Additionally, certain IPR&D assets of $323.2 million were placed in service and transferred into developed technology, while certain other developed technology assets were removed due to their sale or disposal during the period presented. Additionally, approximately $34.6 million of intangible assets, net, were transferred to Assets held for sale relating to our Litha business and our BELBUCA™ intangible asset. See Note 3. Discontinued Operations and Held for Sale for further information relating to our Assets held for sale.

Amortization expense for the years ended December 31, 2016, 2015 and 2014 totaled $876.5 million, $561.3 million and $218.7 million, respectively. Estimated amortization of intangibles for the five fiscal years subsequent to December 31, 2016 is as follows (in thousands):



2017	$	777,893
2018	$	560,762
2019	$	500,605
2020	$	473,910
2021	$	462,153

Changes in the gross carrying amount of our other intangibles for the year ended December 31, 2016 were as follows (in thousands):



	Gross Carrying Amount
December 31, 2015	$	9,170,175
Capitalization of payments relating to XIAFLEX^®	12,008
Voltaren^®Gel acquisition	162,700
Other acquisitions	18,183
Sale of certain International Pharmaceuticals intangible assets	(1,959		)
Impairment of certain U.S. Branded Pharmaceuticals intangible assets	(110,430		)
Impairment of certain U.S. Generic Pharmaceuticals intangible assets	(676,776		)
Impairment of certain International Pharmaceuticals intangible assets	(301,698		)
Impairment of certain Astora intangible assets	(26,318		)
Measurement period adjustments relating to acquisitions closed during 2015 (NOTE 5)	(154,500		)
Removal of fully amortized intangible assets relating to expired or terminated licensing agreements	(221,853		)
Transfer of intangible assets to Assets held for sale (NOTE 3)	(58,281		)
Effect of currency translation	8,399
December 31, 2016	$	7,819,650

Endo tests goodwill and indefinite-lived intangible assets for impairment annually, or more frequently whenever events or changes in circumstances indicate that the asset might be impaired. Our annual assessment is performed as of October 1st.

As part of the annual and interim goodwill and intangible asset impairment assessments, the Company estimates the fair values of its reporting units using an income approach that utilizes a discounted cash flow model, or, where appropriate, a market approach, or a combination thereof. The discounted cash flow models are dependent upon the Company’s estimates of future cash flows and other factors. These estimates of future cash flows involve assumptions concerning (i) future operating performance, including future sales, long-term growth rates, operating margins, variations in the amount and timing of cash flows and the probability of achieving the estimated cash flows and (ii) future economic conditions. These assumptions are based on significant inputs not observable in the market and thus represent Level 3 measurements within the fair value hierarchy. The discount rates applied to the estimated cash flows for the Company’s October 1, 2016, 2015 and 2014 annual goodwill and indefinite-lived intangible assets impairment test ranged from 8.5% to 11.0%, from 9.0% to 16.0% and from 8.5% to 15.5%, respectively, depending on the overall risk associated with the particular assets and other market factors. The Company believes the discount rates and other inputs and assumptions are consistent with those that a market participant would use. Any impairment charges resulting from the annual and interim goodwill and intangible asset impairment assessments are recorded to Asset impairments charges on the Company’s Consolidated Statements of Operations.

Goodwill

Results of 2016 Goodwill Impairment Testing

As part of its annual goodwill impairment test, the Company concluded that the carrying value of its U.S. Generics, Paladin, Somar and Litha reporting units exceeded their respective estimated fair values and recorded goodwill impairment charges of $2,342.5 million, $272.6 million, $33.0 million and $26.3 million, respectively. The impairments were a result of a combination of factors, including increased buying power from the continued consolidation of the Company’s generic business customer base, a significant change in the value derived from the level and frequency of anticipated pricing opportunities in the future and increased levels of competition, particularly in the Company’s U.S. Generics reporting unit, due to the entry of new low cost competitors and accelerated FDA ANDA approvals. Consequently, the Company lowered its projected revenue growth rates and profitability levels as part of its fourth quarter company-wide strategic forecasting process.

These external dynamics were exacerbated by an increase in the risk factor included in the discount rate used to calculate the U.S. Generics discounted cash flows from the date of the Company’s last interim test. The increase in the discount rate was due to the implied control premium resulting from recent trading values of the Company’s stock. On a combined basis, these factors reduced the resulting estimated fair value of the Company’s reporting units.

As of December 31, 2016, the remaining balance of goodwill for the Company’s U.S. Generics, U.S. Branded, Paladin, Somar and Litha reporting units was $3,531.3 million, $1,009.2 million, $166.4 million, $22.5 million and zero, respectively.

Results of 2015 Goodwill Impairment Testing

Given the results of our intangible asset assessment during the third quarter of 2015 for STENDRA^®and certain testosterone replacement therapy (TRT) products, the Company initiated an interim goodwill impairment analysis of our Urology, Endocrinology and Oncology (UEO) reporting unit as of September 30, 2015. As a result of this interim analysis, the Company determined that the net book value of our UEO reporting unit exceeded its estimated fair value. The Company prepared this analysis on a preliminary basis to estimate the amount of a provisional impairment charge as of September 30, 2015, and determined that an impairment was probable and reasonably estimable. The preliminary fair value assessments were performed by the Company taking into consideration a number of factors, based upon the latest available information, including the preliminary results of a hypothetical purchase price allocation. As a result of the preliminary analysis, during the three months ended September 30, 2015, the Company recorded a provisional pre-tax, non-cash impairment charge of $680.0 million in the Consolidated Statements of Operations, representing the difference between the estimated implied fair value of the UEO reporting unit’s goodwill and its respective net book value.

The Company completed its UEO goodwill impairment analysis during the fourth quarter of 2015 and reduced the provisional pre-tax, non-cash impairment charge by $6.5 million, for a net, pre-tax, non-cash impairment charge during the year ended December 31, 2015 of $673.5 million. During the fourth quarter of 2015, the Company combined certain resources within the Branded business and management realigned how they review the segment’s performance. As a result, we determined that our Pain and UEO reporting units should be combined into one Branded reporting unit for purposes of testing goodwill as of October 1, 2015. In addition to testing the Pain and UEO reporting units separately for goodwill impairment as of October 1, 2015, the Company also tested the combined Branded reporting unit for impairment. The impairment tests did not result in any additional charge for the quarter ended December 31, 2015. As of December 31, 2015, the remaining balance of goodwill for the Branded reporting unit was approximately $1,002.8 million.

As part of the annual goodwill impairment test, the Company recorded a pre-tax, non-cash impairment charge of $85.8 million in the Consolidated Statements of Operations during the fourth quarter of 2015, representing the difference between the estimated implied fair value of the Paladin reporting unit’s goodwill and its respective net book value, primarily due to the loss of exclusivity on certain products sold in Canada. As of December 31, 2015, the remaining balance of goodwill for the Paladin reporting unit was approximately $420.4 million.

Intangible Assets

A summary of significant other intangible asset impairment charges by reportable segment for the three years ended December 31, 2016 is included below.

U.S. Generic Pharmaceuticals Segment

During the three months ended March 31, 2016 and June 30, 2016, the Company identified certain market and regulatory conditions impacting the commercial potential of certain indefinite and definite-lived intangible assets in our U.S. Generic Pharmaceuticals segment. Accordingly, we tested these assets for impairment and determined that the carrying value of certain of these assets was no longer fully recoverable, resulting in pre-tax, non-cash asset impairment charges of $29.3 million and $40.0 million during the first and second quarters of 2016, respectively. In addition, during the first quarter of 2016, the Company recognized pre-tax, non-cash asset impairment charges of $100.3 million related to the 2016 U.S. Generic Pharmaceuticals restructuring initiative, which resulted from the discontinuation of certain commercial products and the abandonment of certain IPR&D projects. See Note 4. Restructuring for discussion of our material restructuring initiatives. During the fourth quarter of 2016, the Company recognized pre-tax, non-cash intangible asset impairment charges of $507.2 million in our U.S. Generic Pharmaceuticals resulting from certain market conditions, including price erosion and increased competition, impacting the commercial potential of definite and indefinite-lived intangible assets, including higher than expected erosion rates in the U.S. Generic Pharmaceuticals base business.

During the year ended December 31, 2015, the Company identified certain market and regulatory conditions impacting the commercial potential of certain indefinite and definite-lived intangible assets in our U.S. Generic Pharmaceuticals segment. Accordingly, we tested these assets for impairment and determined that the carrying value of certain of these assets was no longer fully recoverable, resulting in pre-tax, non-cash asset impairment charges of $70.2 million, $72.4 million and $38.4 million, respectively, during the second, third and fourth quarters of 2015.

U.S. Branded Pharmaceuticals Segment

As a result of unfavorable formulary changes and generic competition for sumatriptan, the Company has experienced a downturn in the performance of its Sumavel^® DosePro^® (Sumavel^®) product, a needle-free delivery system for sumatriptan acquired from Zogenix, Inc. in 2014. As a result of this underperformance, the Company concluded during the third quarter of 2016 that an impairment assessment was required to evaluate the recoverability of Sumavel^®. After performing this assessment, we recorded a pre-tax, non-cash impairment charge of $72.8 million during the three months ended September 30, 2016, representing a full impairment of the intangible asset. During the fourth quarter of 2016, the Company recognized pre-tax, non-cash intangible asset impairment charges of $37.6 million in our U.S. Branded Pharmaceuticals segment resulting primarily from the termination of our BELBUCA^TM product and the return of this product to BDSI.

During the year ended December 31, 2015, a sustained downturn in the short-acting TRT market caused underperformance across several of our TRT products, including Testim^® and Natesto™. In addition, we also experienced underperformance with respect to STENDRA^®. As a result of this underperformance and a re-alignment of investment priorities towards higher growth and higher value assets such as XIAFLEX^®, the Company concluded during the third quarter of 2015 that an impairment assessment was required to evaluate the recoverability of certain definite-lived intangible assets associated with these products. After performing this assessment, we recorded a pre-tax, non-cash impairment charge of approximately $152.0 million during the third quarter of 2015, representing a full impairment of our Natesto™ intangible asset and a partial impairment of our Testim^® and STENDRA^® intangible assets. As a result of the Company providing written notice to VIVUS Inc. on December 30, 2015 that we were terminating the STENDRA^® License Agreement effective June 30, 2016, we recorded an additional pre-tax, non-cash impairment charge of approximately $9.5 million, representing the remaining carrying amount of our STENDRA^® intangible asset. Additionally, during the fourth quarter of 2015, we determined that the fair value of certain U.S. Branded Pharmaceuticals IPR&D assets were less than their respective carrying amounts, and we recorded a pre-tax, non-cash impairment charge of $5.5 million representing the full carrying amount of the assets.

As part of the 2014 year-end financial close and reporting process, the Company concluded that an impairment assessment was required to evaluate the recoverability of a definite-lived license intangible asset related to OPANA^® ER. After performing these assessments, we recorded a pre-tax, non-cash impairment charge of $12.3 million, representing the remaining carrying amount of this asset.

International Pharmaceuticals Segment

During the three months ended September 30, 2016, the Company determined that it would not pursue commercialization of a product in certain international markets. Accordingly, we tested the definite-lived intangible asset associated with this product for impairment and determined that the carrying value was no longer fully recoverable, resulting in pre-tax, non-cash asset impairment charge of $16.2 million during the third quarter of 2016. During the fourth quarter of 2016, the Company recognized pre-tax, non-cash intangible asset impairment charges of $285.5 million in our International Pharmaceuticals segment resulting from certain market conditions impacting the commercial potential of definite and indefinite-lived intangible assets.

As part of our definite-lived intangible asset impairment review processes for 2015, the Company recorded pre-tax, non-cash impairment charges of approximately $14.6 million in our International Pharmaceuticals segment, representing the difference between the carrying amount of certain intangible assets and their estimated fair value.

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

License And Collaboration Agreements	12 Months Ended
License And Collaboration Agreements	Dec. 31, 2016
License And Collaboration Agreements [Abstract]
LICENSE AND COLLABORATION AGREEMENTS	NOTE 11. LICENSE AND COLLABORATION AGREEMENTS Our subsidiaries have entered into certain license, collaboration and discovery agreements with third parties for product development. These agreements require our subsidiaries to share in the development costs of such products and the third parties grant marketing rights to our subsidiaries for such products. The Company and its subsidiaries are generally required to make upfront payments as well as other payments upon successful completion of regulatory or sales milestones. In addition, these agreements generally require our subsidiaries to pay royalties on sales of the products arising from these agreements. These agreements generally permit termination by our subsidiaries with no significant continuing obligation. Novartis AG, Novartis Consumer Health, Inc. and Sandoz, Inc. The Company had exclusive U.S. marketing rights to Voltaren^® Gel through June 30, 2016 pursuant to a License and Supply Agreement entered into in 2008 with and among Novartis AG and Novartis Consumer Health, Inc. Effective March 1, 2015, Novartis Consumer Health, Inc. assigned the 2008 Voltaren^® Gel Agreement to its affiliate, Sandoz, Inc. On December 11, 2015, the Company, Novartis AG and Sandoz entered into a new License and Supply Agreement, the 2015 Voltaren^® Gel Agreement, whereby the Company licensed exclusive U.S. marketing and license rights to commercialize Voltaren^® Gel and the exclusive right to launch an authorized generic of Voltaren^® Gel, effective July 1, 2016. Pursuant to the 2015 Voltaren^® Gel Agreement, the former 2008 Voltaren^® Gel Agreement expired on June 30, 2016 in accordance with its terms. The 2015 Voltaren^® Gel Agreement became effective on July 1, 2016 and is accounted for as a business combination as of the effective date. Refer to Note 5. Acquisitions for further information. The initial term of the 2015 Voltaren^®Gel Agreement will expire on June 30, 2023 with an automatic extension of the term for one year thereafter unless a written notice of non-extension is provided at least six months in advance of termination. Voltaren^® Gel royalties incurred during the six months ended June 30, 2016 and the years ended December 31, 2015 and 2014 were $11.9 million, $30.0 million and $30.0 million, respectively. Any payments related to the period after July 1, 2016, the effective date of the 2015 Voltaren^® Gel Agreement, are recorded against the contingent consideration liability and changes in fair value are recorded in earnings (Refer to Note 7. Fair Value Measurements for further information). Under the 2008 Voltaren^® Gel Agreement, which was effective through June 30, 2016, the Company agreed (i) to make certain guaranteed minimum annual royalty payments beginning in the fourth year of the 2008 Voltaren^® Gel Agreement (2008 Guaranteed Minimum Annual Royalty Payment), (ii) to expend a minimum amount of annual advertising and promotional expenses (A&P Expenditures) on the commercialization of Voltaren^® Gel and (iii) to perform a minimum number of face-to-face discussions with physicians and other health care practitioners (Details), each subject to certain limitations set forth in the 2008 Voltaren^® Gel Agreement, including the requirement that a third party generic equivalent product not be launched. Under the 2015 Voltaren^® Gel Agreement, the Company agreed to make certain guaranteed minimum annual royalty payments (2015 Guaranteed Minimum Annual Royalty Payment) subject to certain limitations set forth in the 2015 Voltaren^® Gel Agreement, including the requirement that a third party generic equivalent product is not launched. In March 2016, Amneal Pharmaceuticals LLC (Amneal) launched a generic equivalent of Voltaren^® Gel and, therefore, the Company’s obligations to make the 2008 Guaranteed Minimum Annual Royalty Payment, to expend A&P Expenditures and to perform Details for the remainder of the term of the 2008 Voltaren^® Gel Agreement terminated as of the date of the launch of the generic equivalent product by Amneal. In addition, the Company’s obligation to make the 2015 Guaranteed Minimum Annual Royalty Payment also terminated. Strakan International Limited In August 2009, we entered into a License and Supply Agreement with Strakan International Limited, a subsidiary of ProStrakan Group plc. (ProStrakan), which was subsequently acquired by Kyowa Hakko Kirin Co. Ltd., for the exclusive right to commercialize Fortesta^® Gel in the U.S. (the ProStrakan Agreement). Fortesta^® Gel is a patented 2% testosterone transdermal gel for testosterone replacement therapy in male hypogonadism. A metered dose delivery system permits accurate dose adjustment to increase the ability to individualize patient treatment. The Company received FDA approval for Fortesta^® Gel in December 2010, which triggered a one-time approval milestone to ProStrakan for $12.5 million. The approval milestone was recorded as an intangible asset and is being amortized into Cost of revenues on a straight-line basis over its estimated useful life. An additional milestone payment of $5.0 million was triggered during the fourth quarter of 2015 pursuant to the terms of the ProStrakan Agreement. The milestone was recorded as an intangible asset and is being amortized into Cost of revenue. ProStrakan could potentially receive up to approximately $150.0 million in additional payments linked to the achievement of future commercial milestones related to Fortesta^® Gel. ProStrakan will exclusively supply Fortesta^®Gel to Endo at a supply price based on a percentage of annual net sales subject to a minimum floor price as defined in the ProStrakan Agreement. Endo may terminate the ProStrakan Agreement upon six months prior written notice at no cost to the Company. Grünenthal GmbH In December 2007, we entered into a License, Development and Supply Agreement (the Grünenthal Agreement) with Grünenthal for the exclusive clinical development and commercialization rights in Canada and the U.S. for an oral formulation of OPANA^® ER, with INTAC^® technology. In December 2011, the FDA approved a formulation of OPANA^® ER with INTAC^® technology, which is called OPANA^® ER. In the fourth quarter of 2011, the Company capitalized a one-time approval milestone to Grünenthal for $4.9 million. We are amortizing this intangible asset into Cost of revenues over its estimated useful life. In the fourth quarter of 2013, the Company recorded an additional $10.4 million as Cost of Revenues related to a commercial milestone. Additional amounts of approximately €53.9 million (approximately $56.7 million at December 31, 2016) may become due upon achievement of additional future predetermined regulatory and commercial milestones. Endo will also make payments to Grünenthal based on net sales of any such product or products commercialized under this agreement, including the formulation of OPANA^® ER approved by the FDA in December 2011. Effective December 19, 2012, the Company and Grünenthal amended the Grünenthal Agreement whereby the Company became responsible for planning of packaging of finished product and certain other routine packaging quality obligations and Grünenthal agreed to reimburse the Company for the third-party costs incurred related to packaging as well as pay the Company a periodic packaging fee. The amendment also changed certain of the terms with respect to the floor price required to be paid by the Company in consideration for product supplied by Grünenthal. On February 18, 2014, the Company and Grünenthal amended the Grünenthal Agreement to define the responsibilities of the parties for certain additional clinical work to be performed for OPANA^® ER. BioSpecifics Technologies Corp. The Company, through an affiliate, is party to a development and license agreement, as amended (the BioSpecifics Agreement) with BioSpecifics Technologies Corp. (BioSpecifics). The BioSpecifics Agreement was originally entered into in June 2004 to obtain exclusive worldwide rights to develop, market and sell certain products containing BioSpecifics’ enzyme, which we refer to as XIAFLEX^®. The Company’s licensed rights concern the development and commercialization of products, other than dermal formulations labeled for topical administration, and currently, the Company’s licensed rights cover the indications of Dupuytren’s Contracture (DC), Dupuytren’s Nodules, Peyronie’s Disease (PD), Adhesive Capsulitis, cellulite, canine lipomas, Plantar Fibromatosis and Lateral Hip Fat. Auxilium may further expand the BioSpecifics Agreement, at its option, to cover other indications as they are developed by the Company or BioSpecifics. Under the BioSpecifics Agreement, we are responsible, at our own cost and expense, for developing the formulation and finished dosage form of products and arranging for the clinical supply of products. BioSpecifics is currently conducting exploratory clinical trials evaluating XIAFLEX^® as a treatment for a number of conditions, including lipomas in humans and uterine fibroids. The Company has the option to license development and marketing rights to these indications based on a full analysis of the data from the clinical trials, which would transfer responsibility for the future development costs to the Company and trigger opt-in payments and potential future milestone and royalty payments to BioSpecifics. The BioSpecifics Agreement extends, on a country-by-country and product-by-product basis, for the longer of the patent life, the expiration of any regulatory exclusivity period or twelve years from the effective date. Either party may terminate the BioSpecifics Agreement as a result of the other party’s breach or bankruptcy. We may terminate the BioSpecifics Agreement with 90 days’ written notice. We must pay BioSpecifics on a country-by-country and product-by-product basis a specified percentage within a range of 5% to 15% of net sales for products covered by the BioSpecifics Agreement. This royalty applies to net sales by the Company or its sublicensees, including Asahi Kasei Pharma Corporation (Asahi Kasei) and Swedish Orphan Biovitrum AB (Sobi). We are also obligated to pay a percentage of any future regulatory or commercial milestone payments received from such sublicensees. In addition, the Company and its affiliates pay BioSpecifics an amount equal to a specified mark-up on certain cost of goods related to supply of XIAFLEX^® (which mark-up is capped at a specified percentage within the range of 5% to 15% of the cost of goods of XIAFLEX^®) for products sold by the Company and its affiliates. XIAFLEX^® Out-license Agreements We are party to certain out-licensing agreements with Asahi Kasei and Sobi (the XIAFLEX^® Sublicensees), pursuant to which the XIAFLEX^® Sublicensees have marketing, development and/or commercial rights for XIAFLEX^® and XIAPEX^® (the European Union trade name for XIAFLEX^®) in a variety of countries outside of the U.S. The applicable royalty percentages related to these agreements increase from tier to tier upon the achievement of a specified threshold of aggregate annual net sales of the licensed product and may decrease if a generic is marketed in the applicable territory. Pursuant to each of these out-licensing agreements, the Company will be responsible for all clinical and commercial drug manufacturing and supply and, in certain cases, for development costs. The Japanese Ministry of Health, Labour and Welfare approved XIAFLEX^® for manufacturing and marketing in Japan on July 3, 2015 for the indication of Dupuytren's Contracture with a palpable cord and was subsequently listed on the Japanese National Health Insurance drug price standard on August 31, 2015. The Company’s partner, Asahi Kasei Pharma Corporation, commercially launched the product in Japan in September 2015. Under the terms of the Asahi Kasei agreement, Endo received a $20.0 million gross milestone payment in October 2015 as a result of the first commercial sale of XIAFLEX^® in Japan. The Company is recognizing the $20.0 million of milestone revenue on a straight-line basis over the remaining term of the license agreement. We were party to an out-licensing agreement with Actelion Pharmaceuticals Ltd. (Actelion) to develop, supply and commercialize XIAFLEX^® in Canada and Australia. On July 1, 2016, the parties mutually agreed to terminate the collaboration for Canada and agreed upon certain transition services to be provided by Actelion until approval of the transfer of the drug identification number by the regulatory authority in Canada to the Company. For Australia, the collaboration agreement remained in effect until a new agreement was finalized. In consideration for the rights returned to the Company by Actelion, Endo made a cash payment of $5.5 million in July 2016 to terminate the agreement and the transaction was treated as an asset acquisition. For Australia, we entered into a new out-licensing agreement with Actelion Pharmaceuticals Australia PTY in December 2016, pursuant to which Actelion obtained marketing and commercial rights for XIAFLEX^® in Australia and New Zealand. BioDelivery Sciences International, Inc. The Company was party to a worldwide license and development agreement with BDSI for the exclusive rights to develop and commercialize BELBUCA™ (buprenorphine HCl) Buccal Film. The NDA for BELBUCA™ was submitted in December 2014 and accepted by the FDA in February 2015. On October 23, 2015, the FDA approved BELBUCA™ for the management of severe pain and BELBUCA™ became commercially available in the U.S. during February 2016. As a result of the FDA approval of BELBUCA™, the Company capitalized a one-time approval milestone payment to BioDelivery for $44.0 million in the fourth quarter of 2015. In December 2016, Endo announced that it was returning BELBUCA^TMto BDSI and this transaction closed on January 6, 2017. As a result of this announcement, the Company incurred restructuring and impairment charges during the fourth quarter of 2016 (Refer to Note 4. Restructuring for further information).

Debt

12 Months Ended

Dec. 31, 2016

Debt Instruments [Abstract]

DEBT

NOTE 13. DEBT

The following table presents the carrying amounts of the Company’s total indebtedness at December 31, 2016 and 2015 (in thousands):



			December 31, 2016				December 31, 2015
	Effective Interest Rate		Principal Amount		Carrying Amount		Principal Amount		Carrying Amount
7.25% Senior Notes due 2022	7.91	%	$	400,000	$	389,150	$	400,000	$	387,465
5.75% Senior Notes due 2022	6.04	%	700,000		691,339		700,000		689,912
5.375% Senior Notes due 2023	5.62	%	750,000		740,733		750,000		739,489
6.00% Senior Notes due 2023	6.28	%	1,635,000		1,610,280		1,635,000		1,607,306
6.00% Senior Notes due 2025	6.27	%	1,200,000		1,179,203		1,200,000		1,177,287
Term Loan A Facility Due 2019	2.95	%	941,875		932,824		1,017,500		1,003,669
Term Loan B Facility Due 2022	4.06	%	2,772,000		2,728,919		2,800,000		2,750,100
Revolving Credit Facility	—		—		—		225,000		225,000
Other debt	1.50	%	55		55		134		134
Total long-term debt, net			$	8,398,930	$	8,272,503	$	8,727,634	$	8,580,362
Less current portion, net			131,125		131,125		328,705		328,705
Total long-term debt, less current portion, net			$	8,267,805	$	8,141,378	$	8,398,929	$	8,251,657

The senior notes are unsecured and subordinated in right of payment to our credit facility.

The total fair value of the Company’s total long-term debt at December 31, 2016 and 2015, was $7.8 billion and $8.6 billion, respectively.

The fair value of the Company’s long-term debt is estimated using the quoted market prices for the same or similar debt issuances. Based on this valuation methodology, we determined these debt instruments represent Level 2 measurements within the fair value hierarchy.

Pursuant to the terms of the credit agreements and indentures governing our various debt instruments, certain subsidiaries of Endo International plc, known as restricted subsidiaries, are subject to various restrictions limiting their ability to transfer funds to Endo International plc. As of December 31, 2016, net assets of our restricted subsidiaries comprised more than 95% of the Company’s consolidated total net assets, after intercompany eliminations.

Credit Facility

Upon closing of the Paladin acquisition on February 28, 2014, certain subsidiaries of the Company entered into a credit agreement (the 2014 Credit Agreement) with Deutsche Bank AG New York Branch, as administrative agent, collateral agent, issuing bank and swingline lender and certain other lenders, which provided for a five-year senior secured term loan A facility in an aggregate principal amount of $1.1 billion (the 2014 Term Loan A Facility), a seven-year senior secured term loan B facility in an aggregate principal amount of $425.0 million (the 2014 Term Loan B Facility), and a five-year revolving credit facility in an aggregate principal amount of $750.0 million (the 2014 Revolving Credit Facility). The 2014 Credit Agreement was entered into to refinance certain of our existing indebtedness, including our prior credit facility, and for general corporate purposes, including acquisitions.

In June 2015, certain subsidiaries of the Company entered into Amendment No. 1 to Credit Agreement (Amendment No. 1), with Deutsche Bank and certain other lenders, pursuant to which we amended the 2014 Credit Agreement to, among other things, (i) permit the acquisition by Endo Designated Activity Company, formerly known as Endo Limited (Endo DAC) or its affiliates of Par and (ii) permit an incremental revolving facility in an aggregate principal amount of $250.0 million (the Incremental Revolving Facility), and one or more incremental term B loan facilities in an aggregate principal amount up to $5.0 billion, in each case, in connection with the Par acquisition. Loans incurred under the 2014 Term Loan A Facility, the 2014 Term Loan B Facility and the Incremental Term Loan B Facility (as defined below) are recorded net of the unamortized portion of the original purchaser’s discount. This discount is amortized to interest expense over the term of the Amended Credit Agreement (as defined below).

Simultaneously with the closing of the Par acquisition, on September 25, 2015, we entered into the Incremental Amendment to Credit Agreement, with Deutsche Bank and certain other lenders (the Incremental Amendment), pursuant to which we (i) increased our revolving capacity to $1.0 billion pursuant to the Incremental Revolving Facility (ii) incurred an incremental term loan B facility (the Incremental Term Loan B Facility) in an aggregate principal amount of $2.8 billion (together with the Incremental Revolving Facility, the Par Incremental Facilities) and (iii) repaid in full the amount outstanding under the 2014 Term Loan B Facility. We refer to the 2014 Credit Agreement, as amended by Amendment No. 1 and the Incremental Amendment, and as further amended, restated, supplemented or otherwise modified, as the Amended Credit Agreement.

Borrowings under our revolving credit facilities and our Term Loan A facility bear interest at a rate equal to an applicable margin plus London Interbank Offered Rate (LIBOR). In addition, borrowings under our Term Loan B facility bear interest at a rate equal to an applicable margin plus LIBOR, subject to a LIBOR floor of 0.75%.

We have $997.4 million of remaining credit available through the revolving credit facilities as of December 31, 2016.

In January 2017, certain subsidiaries of the Company entered into Amendment No. 2 to the Credit Agreement (Amendment No. 2), with Deutsche Bank and certain other lenders, pursuant to which we amended the 2014 Credit Agreement to clarify certain definitions of Excess Cash Flow and Excess Cash Payment Date.

In addition to the Incremental Revolving Facility and the Incremental Term Loan B Facility, the Amended Credit Agreement also permits us to obtain (i) incremental revolving and/or term loan commitments of $1.0 billion plus (ii) an unlimited amount of incremental revolving and/or term loan commitments if the Secured Leverage Ratio (as defined in the Amended Credit Agreement), at the time of incurrence of such incremental commitments and after giving effect thereto on a pro forma basis, is less than or equal to 3.00 to 1.00 (assuming for purposes of such calculation that any incremental revolving commitments incurred at the time of such calculation are fully drawn and without netting cash proceeds of any incremental facilities or, in lieu of loans under any incremental facilities, pari passu or junior secured or unsecured notes or junior secured term loans) from one or more of the existing lenders (or their affiliates) or other lenders (with the consent of the administrative agent) and, subject to compliance by the borrowers with the documentation and other requirements under the Amended Credit Agreement, without the need for consent from any of the existing lenders under the Amended Credit Agreement (other than those existing lenders that have agreed to provide such incremental facilities).

The Amended Credit Agreement contains affirmative and negative covenants that the Company believes to be usual and customary for a senior secured credit facility. The negative covenants include, among other things, limitations on capital expenditures, asset sales, mergers and acquisitions, indebtedness, liens, dividends, investments and transactions with the Company’s affiliates. As of December 31, 2016, we were in compliance with all such covenants. In addition, on an annual basis commencing with the year ended December 31, 2016, the Company is required to perform a calculation of excess cash flow (as defined in the Amended Credit Agreement), which may result in an accelerated payment of the principal amount. The excess cash flow calculation for the year ended December 31, 2016 did not result in an excess payment.

Maturities

Maturities on long-term debt for each of the next five years as of December 31, 2016 are as follows (in thousands):



	December 31, 2016
2017	$	131,125
2018	$	179,250
2019	$	715,500
2020	$	28,000
2021	$	28,000

Commitments And Contingencies

12 Months Ended

Dec. 31, 2016

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 14. COMMITMENTS AND CONTINGENCIES

Manufacturing, Supply and Other Service Agreements

Our subsidiaries contract with various third party manufacturers, suppliers and service providers to provide raw materials used in our subsidiaries’ products and semi-finished and finished goods, as well as certain packaging, labeling services, customer service support, warehouse and distribution services. These contracts include agreements with Novartis, Teikoku, Noramco, Grünenthal and JHS, among others. If, for any reason, we are unable to obtain sufficient quantities of any of the finished goods or raw materials or components required for our products or services needed to conduct our business, it could have an adverse effect on our business, financial condition, results of operations and cash flows.

In addition to the manufacturing and supply agreements described above, we have agreements with various companies for clinical development services. Although we have no reason to believe that the parties to these agreements will not meet their obligations, failure by any of these third parties to honor their contractual obligations may have a material adverse effect on our business, financial condition, results of operations and cash flows.

Novartis License and Supply Agreement

See Note 11. License and Collaboration Agreements for a description of the Company’s commitments and contingencies under the 2008 and 2015 Voltaren^® Gel Agreements.

Teikoku Seiyaku Co., Ltd.

Under the terms of the Company's agreement (the Teikoku Agreement) with Teikoku, a Japanese manufacturer, Teikoku manufactures Lidoderm^® at its two Japanese facilities, located on adjacent properties, for commercial sale by the Company in the U.S. The Company also has an option to extend the supply area to other territories. The Company amended the Teikoku Agreement on April 24, 2007, January 6, 2010, November 1, 2010 and February 25, 2015 (together, the Amended Agreement). The material components of the Amended Agreement are as follows:


•	The Company agreed to issue firm purchase orders for a minimum number of patches per year through 2017, representing the noncancelable portion of the Amended Agreement. There is a lower minimum purchase requirement in effect subsequent to 2017. The Company has met its minimum purchase requirement for 2016.


•	Teikoku agreed to fix the supply price of Lidoderm^® for a period of time after which the price will be adjusted at future certain dates based on a price index defined in the Amended Agreement.


•	Following cessation of the Company’s obligation to pay royalties to Hind Healthcare Inc. (Hind) under the Sole and Exclusive License Agreement dated as of November 23, 1998, as amended, between Hind and the Company (the Hind Agreement), the Company began to pay to Teikoku annual royalties based on annual net sales of Lidoderm^®.


•	The Amended Agreement will not expire until December 31, 2021, unless terminated in accordance with its terms. After December 31, 2021, the Amended Agreement shall be automatically renewed on the first day of January each year unless terminated in accordance with its terms.


•	Either party may terminate the Amended Agreement, following a 45-day cure period, in the event that the Company fails to issue firm purchase orders for the annual minimum quantity for each year after 2017.


•	The Company is the exclusive licensee for any authorized generic for Lidoderm^®until the later of August 15, 2017 or the date of the first commercial sale of the second non-Teikoku generic version of Lidoderm^®.

Amounts purchased pursuant to the Teikoku Agreement, as amended, were $37.5 million, $48.3 million and $45.1 million for the years ended December 31, 2016, 2015 and 2014, respectively.

On November 23, 2011, the Company’s obligation to pay royalties to Hind under the Hind Agreement ceased. Accordingly, on November 23, 2011, pursuant to the terms of the Teikoku Agreement, the Company began to incur royalties to Teikoku based on annual net sales of Lidoderm^®. The royalty rate is 6% of branded Lidoderm^® net sales. Additionally, in May 2014, we launched an authorized generic lidocaine patch 5% (referred to as Lidoderm^® authorized generic) and began to incur royalties on net sales of the authorized generic. During the years ended December 31, 2016, 2015 and 2014, we recorded $16.5 million, $17.8 million and $19.1 million for these royalties to Teikoku, respectively. These amounts were included in our Consolidated Statements of Operations as Cost of revenues. At December 31, 2016, $12.2 million is recorded as a royalty payable and included in Accounts payable and accrued expenses in the accompanying Consolidated Balance Sheets.

Noramco, Inc.

Under the terms of our agreement (the Noramco Agreement) with Noramco, Noramco manufactures and supplies to us certain narcotic active drug substances, in bulk form, for inclusion in our controlled substance pharmaceutical products. There are no minimum annual purchase commitments under the Noramco Agreement; however, we are required to purchase from Noramco a fixed percentage of our annual requirements of each narcotic active drug substance covered by the Noramco Agreement. The purchase price for these substances is equal to a fixed amount, adjusted on an annual basis based on volume. In July 2016, the Company sent a notice of non-renewal to Noramco which will result in the agreement being terminated as of April 2017. The Company is not subject to any penalties as a result of this termination.

Pursuant to the terms of the Noramco Agreement, the Company made payments to Noramco during the years ended December 31, 2016, 2015 and 2014 totaling $48.8 million, $42.0 million and $76.0 million, respectively. These payments are recorded in Cost of revenues in our Consolidated Statements of Operations.

Grünenthal GmbH

Pursuant to the terms of the Company’s December 2007 License, Development and Supply Agreement with Grünenthal (the Grünenthal Agreement), Grünenthal agreed to manufacture and supply to the Company a formulation of OPANA^® ER with INTAC^® technology based on a supply price equal to a certain percentage of net sales of OPANA^® ER, subject to a floor price. In the first quarter of 2012, we began production of the formulation of OPANA^® ER with INTAC^® technology at a third party manufacturing facility managed by Grünenthal. The Grünenthal Agreement will expire on the later of (i) the 15th anniversary of the date of first commercial sale of the product, (ii) the expiration of the last issued patent in the territory claiming or covering products or (iii) the expiration of exclusivity granted by the FDA for the last product developed under the Grünenthal Agreement. Either party may terminate the Grünenthal Agreement in certain circumstances upon providing sufficient written notice to the other party. Effective December 19, 2012, the Company and Grünenthal amended the Grünenthal Agreement whereby the Company became responsible for the planning of packaging of finished product and certain other routine packaging quality obligations and Grünenthal agreed to reimburse the Company for the third-party costs incurred related to packaging as well as pay the Company a periodic packaging fee. The amendment also changed certain of the terms with respect to the floor price required to be paid by the Company in consideration for product supplied by Grünenthal. On February 18, 2014, the Company and Grünenthal amended the Grünenthal Agreement to define the responsibilities of the parties for certain additional clinical work to be performed for OPANA^® ER.

The Company’s supply payments made to Grünenthal pursuant to the Grünenthal Agreement are recorded in Cost of revenues in our Consolidated Statements of Operations and must be paid in U.S. dollars within 45 days after each calendar quarter. We incurred $25.5 million, $28.5 million and $32.9 million for the years ended December 31, 2016, 2015 and 2014, respectively.

Jubilant HollisterStier Laboratories LLC (JHS)

During the second quarter of 2016, we entered into a new agreement with JHS (JHS Agreement). Pursuant to the JHS Agreement, JHS fills and lyophilizes the XIAFLEX^® bulk drug substance, which is manufactured by the Company, and produces sterile diluent. The initial term of the JHS agreement is three years, with automatic renewal provisions thereafter for subsequent one-year terms, unless or until either party provides notification prior to expiration of the then current term of the contract. The Company is required to purchase a specified percentage of its total forecasted volume of XIAFLEX^® from JHS each year, unless JHS is unable to supply XIAFLEX^® within the timeframe established under such forecasts. Amounts purchased pursuant to the JHS Agreement were $6.3 million for the year ended December 31, 2016. Amounts purchased in 2015 and 2014 were not material.

Milestones and Royalties

See Note 11. License and Collaboration Agreements for a description of future milestone and royalty commitments pursuant to our acquisitions, license and collaboration agreements.

Legal Proceedings and Investigations

We and certain of our subsidiaries are involved in various claims, legal proceedings, internal and governmental investigations (collectively, proceedings) that arise from time to time in the ordinary course of our business, including, among others, those relating to product liability, intellectual property, regulatory compliance and commercial matters. While we cannot predict the outcome of these proceedings and we intend to defend vigorously our position, an adverse outcome in any of these proceedings could have a material adverse effect on our current and future financial position, results of operations and cash flows. Matters that are not being disclosed herein are, in the opinion of our management, immaterial both individually and in the aggregate with respect to our financial position, results of operations and cash flows. If and when such matters, in the opinion of our management, become material either individually or in the aggregate, we will disclose such matters.

As of December 31, 2016, our reserve for loss contingencies totaled $1,015.9 million, of which $963.1 million relates to our product liability accrual for vaginal mesh cases. Although we believe there is a reasonable possibility that a loss in excess of the amount recognized exists, we are unable to estimate the possible loss or range of loss in excess of the amount recognized at this time.

Product Liability

We and certain of our subsidiaries have been named as defendants in numerous lawsuits in various U.S. federal and state courts, as well as in Canada and other countries, alleging personal injury resulting from the use of certain products of our subsidiaries. These matters are described below in more detail.

We believe that certain settlements and judgments, as well as legal defense costs, relating to certain product liability matters are or may be covered in whole or in part under our product liability insurance policies with a number of insurance carriers. In certain circumstances, insurance carriers reserve their rights to contest or deny coverage. We intend to contest vigorously any and all such disputes with our insurance carriers and to enforce our rights under the terms of our insurance policies. Accordingly, we will record receivables with respect to amounts due under these policies only when the resolution of any dispute has been reached and realization of the potential claim for recovery is considered probable. Amounts recovered under our product liability insurance policies will likely be less than the stated coverage limits and may not be adequate to cover damages and/or costs relating to claims. In addition, there is no guarantee that insurers will pay claims or that coverage will otherwise be available.

Vaginal Mesh Cases. In October 2008, the FDA issued a Public Health Notification (October 2008 Public Health Notification) regarding potential complications associated with transvaginal placement of surgical mesh to treat pelvic organ prolapse (POP) and stress urinary incontinence (SUI). The notification provided recommendations and encouraged physicians to seek specialized training in mesh procedures, to advise their patients about the risks associated with these procedures and to be diligent in diagnosing and reporting complications.

In July 2011, the FDA issued an update to the October 2008 Public Health Notification regarding mesh to further advise the public and the medical community of the potential complications associated with transvaginal placement of surgical mesh to treat POP and SUI. In the July 2011 update, the FDA stated that adverse events are not rare. Furthermore, the FDA questioned the relative effectiveness of transvaginal mesh as a treatment for POP as compared to non-mesh surgical repair. The July 2011 notification continued to encourage physicians to seek specialized training in mesh procedures, to consider and to advise their patients about the risks associated with these procedures and to be diligent in diagnosing and reporting complications. In January 2016, the FDA issued a statement reclassifying surgical mesh for transvaginal POP repair from Class II to Class III. Surgical mesh for SUI repair remains a Class II device.

In January 2012, the FDA ordered manufacturers of transvaginal surgical mesh used for POP and of single incision mini-slings for urinary incontinence, such as our AMS subsidiary, to conduct post-market safety studies and to monitor adverse event rates relating to the use of these products. The FDA agreed to place 16 AMS study orders on hold for a variety of reasons. AMS commenced three of these post-market study orders. However, due to the wind-down of the Astora business in 2016, AMS notified the FDA of its termination of these studies and the FDA has confirmed closure of those studies.

Since 2008, we and certain of our subsidiaries, including AMS and/or Astora, have been named as defendants in multiple lawsuits in the U.S. in various state and federal courts, including a multidistrict litigation (MDL) in the U.S. District Court for the Southern District of West Virginia (MDL No. 2325), in Canada, where various class action and individual complaints are pending, and in other countries alleging personal injury resulting from the use of transvaginal surgical mesh products designed to treat POP and SUI. Plaintiffs in these suits allege various personal injuries including chronic pain, incontinence and inability to control bowel function and permanent deformities, and seek compensatory and punitive damages, where available.

We and certain plaintiffs’ counsel representing mesh-related product liability claimants have entered into various Master Settlement Agreements (MSAs) and other settlement agreements regarding settling up to approximately 49,000 filed and unfiled mesh claims handled or controlled by the participating counsel for an aggregate total of approximately $2.8 billion. These MSAs, which were executed at various times since June 2013, were entered into solely by way of compromise and settlement and are not in any way an admission of liability or fault by us or any of our subsidiaries. All MSAs are subject to a process that includes guidelines and procedures for administering the settlements and the release of funds. In certain cases, the MSAs provide for the creation of QSFs into which funds may be deposited pursuant to certain schedules set forth in those agreements. All MSAs have participation thresholds regarding the claims represented by each law firm party to the MSA. If certain participation thresholds are not met, then we will have the right to terminate the settlement with that law firm. In addition, one agreement gives us a unilateral right of approval regarding which claims may be eligible to participate under that settlement. To the extent fewer claims than are authorized under an agreement participate, the total settlement payment under that agreement will be reduced by an agreed-upon amount for each such non-participating claim. Funds deposited in QSFs are included in restricted cash and cash equivalents in the Consolidated Balance Sheets.

Distribution of funds to any individual claimant is conditioned upon the receipt of documentation substantiating the validity of the claim, a full release and a dismissal of the entire action or claim as to all AMS parties and affiliates. Prior to receiving funds, an individual claimant is required to represent and warrant that liens, assignment rights or other claims identified in the claims administration process have been or will be satisfied by the individual claimant. Confidentiality provisions apply to the amount of settlement awards to participating claimants, the claims evaluation process and procedures used in conjunction with award distributions, and the negotiations leading to the settlements.

We expect that valid claims under the MSAs will continue to be settled. However, we intend to vigorously contest pending and future claims that are invalid, for which settlement is unable to be reached or that are in excess of the maximum claim amounts under the applicable MSAs. In addition to claims covered by MSAs, we are currently aware of approximately 9,700 claims that have been filed, asserted or that we believe are likely to be asserted that have not been accrued for because we lack sufficient information to determine whether any potential loss is probable. In addition, there may be other claims asserted in the future. It is currently not possible to estimate the number or validity of any such future claims.

In order to evaluate whether a claim is probable of a loss, we must obtain and evaluate certain information pertaining to each individual claim, including but not limited to the following items: the name and social security number of the plaintiff, evidence of an AMS implant, the date of implant, the date the claim was first asserted to AMS and medical records establishing the injury alleged. Without access to and review of at least this information and the opportunity to evaluate it, we are not in a position to determine a claim’s validity or whether a loss is probable. Further, the timing and extent to which we obtain this information and our evaluation thereof, is often impacted by items outside of our control, including, without limitation, the normal cadence of the litigation process and the provision of claim information to us by plaintiff’s counsel.

We will continue to monitor the situation, and, if appropriate, we will make further adjustments to our product liability accrual based on new information. We intend to continue exploring all options as appropriate in our best interests, and depending on developments, there is a possibility that we will suffer adverse decisions or verdicts of substantial amounts, or that we will enter into additional monetary settlements. Any unfavorable outcomes as a result of such litigation or settlements with respect to any asserted or unasserted claims could have a material adverse effect on our business, financial condition, results of operations and cash flows.

As of the date of this report, we believe that the current product liability accrual includes all known claims for which liability is probable.

The following table presents the changes in the vaginal mesh QSFs and product liability accrual balance during the year ended December 31, 2016 (in thousands):



	Qualified Settlement Funds			Product Liability Accrual
Balance as of December 31, 2015	$	578,970		$	2,086,176
Additional charges	—			19,505
Cash contributions to Qualified Settlement Funds	831,131			—
Cash distributions to settle disputes from Qualified Settlement Funds	(1,134,734		)	(1,134,734		)
Cash distributions to settle disputes	—			(7,830		)
Other	620			—
Balance as of December 31, 2016	$	275,987		$	963,117

The entire portion of the $963.1 million product liability accrual amount shown above is classified in the Current portion of the legal settlement accrual in the December 31, 2016 Consolidated Balance Sheets. Charges related to vaginal mesh product liability for all periods presented are reported in Discontinued operations, net of tax in our Consolidated Statements of Operations.

We expect to fund the payments under all current settlement agreements over the course of 2017. As the funds are disbursed out of the QSFs from time to time, the product liability accrual will be reduced accordingly with a corresponding reduction to restricted cash and cash equivalents. In addition, we may pay cash distributions to settle disputes separate from the QSFs, which will also decrease the product liability accrual and decrease cash and cash equivalents.

We were contacted in October 2012 regarding a civil investigation initiated by a number of state attorneys general into mesh products, including transvaginal surgical mesh products designed to treat POP and SUI. In November 2013, we received a subpoena relating to this investigation from the state of California, and we have subsequently received additional subpoenas from other states. We are currently cooperating with this investigation. At this time, we cannot predict or determine the outcome of this investigation or reasonably estimate the amount or range of amounts of fines or penalties, if any, that might result from a settlement or an adverse outcome from this investigation.

Testosterone Cases. We and certain of our subsidiaries, including Endo Pharmaceuticals Inc. (EPI) and Auxilium Pharmaceuticals, Inc. (subsequently converted to Auxilium Pharmaceuticals, LLC and hereinafter referred to as Auxilium), along with other pharmaceutical manufacturers, have been named as defendants in lawsuits alleging personal injury resulting from the use of prescription medications containing testosterone, including Fortesta^® Gel, Delatestryl^®, Testim^®, TESTOPEL^®, Aveed^® and Striant^®. Plaintiffs in these suits allege various personal injuries, including pulmonary embolism, stroke and other vascular and/or cardiac injuries and seek compensatory and/or punitive damages, where available. In June 2014, an MDL was formed to include claims involving all testosterone replacement therapies filed against EPI, Auxilium, and other manufacturers of such products, and certain transferable cases pending in federal court were coordinated in the U.S. District Court for the Northern District of Illinois as part of MDL No. 2545. In addition, litigation has also been filed against EPI in the Court of Common Pleas for Philadelphia County and in certain other state courts. Litigation similar to that described above may also be brought by other plaintiffs in various jurisdictions, and we expect cases brought in federal court to be transferred to the U.S. District Court for the Northern District of Illinois as tag-along actions to MDL No. 2545. However, we cannot predict the timing or outcome of any such litigation, or whether any such additional litigation will be brought against us. We intend to contest the litigation vigorously and to explore all options as appropriate in our best interests. As of February 21, 2017, approximately 1,200 cases are currently pending against us; some of which may have been filed on behalf of multiple plaintiffs. The first MDL trial against Auxilium involving Testim^®is set to begin in November 2017, the first trial against Auxilium in the Court of Common Pleas for Philadelphia County involving Testim^® is set to begin in January 2018; and the first MDL trial against EPI involving Fortesta^®is set to begin in September 2018.

In November 2015, the U.S. District Court for the Northern District of Illinois entered an order granting defendants’ motion to dismiss claims involving certain testosterone products that were approved pursuant to ANDAs, including TESTOPEL^®. Plaintiffs filed a motion for reconsideration and clarification of this order. In March 2016, the District Court granted plaintiffs’ motion in part and entered an order permitting certain claims to go forward to the extent they are based on allegations of fraudulent off-label marketing.

In November 2014, a civil class action complaint was filed in the U.S. District for the Northern District of Illinois against EPI, Auxilium, and various other manufacturers of testosterone products on behalf of a proposed class of health insurance companies and other third party payors that had paid for certain testosterone products, alleging that the marketing efforts of EPI, Auxilium, and other defendant manufacturers with respect to certain testosterone products constituted racketeering activity in violation of 18 U.S.C. §1962(c), and other civil Racketeer Influenced and Corrupt Organizations Act claims. Further, the complaint alleged that EPI, Auxilium, and other defendant manufacturers violated various state consumer protection laws through their marketing of certain testosterone products and raised other state law claims. In March 2015, defendants filed a motion to dismiss the complaint and plaintiffs responded by filing amended complaints, which defendants also moved to dismiss. In February 2016, the District Court granted in part and denied in part defendants’ motion to dismiss. The District Court declined to dismiss plaintiffs’ claims for conspiracy to commit racketeering activity in violation of 18 U.S.C. §1962(d) and claims for negligent misrepresentation. In April 2016, plaintiffs filed a third amended complaint, which defendants moved to dismiss in June 2016. In August 2016, the court denied the motion to dismiss and we filed a response to the third amended complaint in September 2016. In October 2015, a similar civil class action complaint was filed against EPI and other defendant manufacturers in the U.S. District for the Northern District of Illinois. Similar litigation may be brought by other plaintiffs. We are unable to predict the outcome of this matter or the ultimate legal and financial liability, if any, and at this time cannot reasonably estimate the possible loss or range of loss for this matter, if any, but we intend to contest this litigation vigorously and will explore all options as appropriate in our best interests.

Unapproved Drug Litigation

In September 2013, the State of Louisiana filed a petition for damages against certain of our subsidiaries, EPI and Generics Bidco I, LLC, and over 50 other pharmaceutical companies alleging the defendants or their subsidiaries marketed products that were not approved by the FDA. See State of Louisiana v. Abbott Laboratories, Inc., et al., C624522 (19th Jud. Dist. La.). The State of Louisiana sought damages, fines, penalties, attorneys’ fees and costs under various causes of action. In October 2015, the District Court ordered judgment for defendants on their exception for no right of action. The State of Louisiana appealed that decision and in October 2016, the Louisiana Court of Appeals, First Circuit, issued a decision affirming the dismissal as to certain counts and reversing the dismissal as to others. The State filed a petition for rehearing, which was denied by the court in December 2016. Both sides have applied to Louisiana Supreme Court for a writ of certiorari to review the First Circuit’s decision.

We intend to contest the above case vigorously and to explore other options as appropriate in our best interests. Litigation similar to that described above may also be brought by other plaintiffs in various jurisdictions. However, we cannot predict the timing or outcome of any such litigation, or whether any such litigation will be brought against us. We are unable to predict the outcome of this matter or the ultimate legal and financial liability, if any, and at this time cannot reasonably estimate the possible loss or range of loss for this matter, if any.

Opioid-Related Litigations, Subpoenas and Document Requests

In June 2014, Corporation Counsel for the City of Chicago filed suit in Illinois state court against multiple defendants, including our subsidiaries, Endo Health Solutions Inc. (EHSI) and EPI, for alleged violations of city ordinances and other laws relating to defendants’ alleged opioid sales and marketing practices. In June 2014, the case was removed to the U.S. District Court for the Northern District of Illinois. In December 2014, defendants moved to dismiss the amended complaint and in May 2015, the District Court issued an order granting that motion in part, dismissing the case as to EHS and EPI. In August 2015, plaintiff filed its second amended complaint against multiple defendants, including EPI and EHSI. In November 2015, defendants moved to dismiss the second amended complaint. In September 2016, the District Court granted in part and denied in part defendants’ motions to dismiss and provided plaintiff an opportunity to amend its complaint. Plaintiff filed the third amended complaint in October 2016. In December 2016, defendants moved to dismiss the re-pled claims in the third amended complaint, and filed their answers as to the claims not previously dismissed by the Court.

In May 2014, a lawsuit was filed in California Superior Court (Orange County) in the name of the People of the State of California, acting by and through County Counsel for Santa Clara County and the Orange County District Attorney, against multiple defendants, including our subsidiaries EHSI and EPI (with EPI being added as part of the first amended complaint in June 2014). The complaint asserts violations of California’s statutory Unfair Competition and False Advertising laws, as well as asserting a claim for public nuisance, based on alleged misrepresentations in connection with sales and marketing of opioids, including OPANA^®. Plaintiff seeks declaratory relief, restitution, civil penalties (including treble damages), abatement, an injunction, and attorneys’ fees and costs. Defendants, which include our subsidiaries, filed various motions attacking the pleadings, including one requesting that the Superior Court refrain from proceeding under the doctrines of primary jurisdiction and equitable abstention. That motion was granted in August 2015, and the case was stayed pending further proceedings and findings by the FDA. In June 2016, plaintiffs filed a motion to lift the stay and to amend the complaint. Defendants, including EHSI and EPI, opposed that motion. Following a hearing in July 2016, the court provided plaintiffs an opportunity to seek leave to file another amended complaint. In August 2016, plaintiffs filed a renewed motion to lift the stay and amend the complaint. In October 2016, the court granted, in part, plaintiffs’ renewed motion to lift the stay and the plaintiffs filed their third amended complaint. Defendants’ response to the third amended complaint is not due at this time.

In December 2015, a lawsuit was filed in the Chancery Court of the First Judicial District of Hinds County, Mississippi by the State of Mississippi against multiple defendants, including our subsidiaries EHSI and EPI. The complaint alleges violations of Mississippi’s Consumer Protection Act and various other claims arising out of defendants’ alleged opioid sales and marketing practices. Plaintiff seeks declaratory relief, restitution, civil penalties, abatement, an injunction, and attorneys’ fees and costs. In March 2016, defendants moved to dismiss the complaint and to transfer the case from Hinds County to Rankin County. The motion to transfer was denied in February 2017. The motion to dismiss remains pending.

In September 2014, our subsidiaries EHSI and EPI received a Request for Information from the State of Tennessee Office of the Attorney General and Reporter seeking documents and information regarding the sales and marketing of opioids, including OPANA^® ER. We are currently cooperating with the State of Tennessee Office of the Attorney General and Reporter in this investigation.

In August 2015, our subsidiaries EHSI and EPI received a subpoena from the State of New Hampshire Office of the Attorney General seeking documents and information regarding the sales and marketing of opioids, including OPANA^® ER. We were cooperating with the State of New Hampshire Office of the Attorney General in its investigation until we learned it was being assisted by outside counsel hired on a contingent fee basis. The New Hampshire Attorney General initiated an action in the Superior Court for the State of New Hampshire to enforce the subpoena despite this contingent fee arrangement, and we (along with other companies that had received similar subpoenas) responded by filing a motion for protective order to preclude the use of contingent fee counsel. In addition, we filed a separate motion seeking declaratory relief. In March 2016, the Superior Court granted the motion for protective order on the grounds that the contingent fee agreement was invalid as ultra vires and that the office of the Attorney General had acted outside of its statutory authority in entering into the agreement with the contingent fee counsel. In April 2016, both the New Hampshire Attorney General and the companies that received subpoenas from the New Hampshire Attorney General, including EHSI and EPI, appealed, in part, the March 2016 Superior Court order to the New Hampshire Supreme Court. Those appeals are pending. In April 2016, the New Hampshire Attorney General also entered into a new agreement with outside counsel. In response, the companies that received a subpoena from the New Hampshire Attorney General, including EHSI and EPI, moved to enforce a part of the protective order issued by the Superior Court in March 2016 that is not being appealed by EHSI and EPI. That motion was denied in August 2016.

In April 2016, EHSI and EPI received a Civil Investigative Demand (CID) from the Department of Justice (DOJ) for the State of Oregon seeking documents and information regarding the sales and marketing of OPANA^® ER. We are currently cooperating with the State of Oregon in its investigation.

In August 2016, the County of Suffolk, New York filed suit in New York state court against multiple defendants, including our subsidiaries, EHSI and EPI, for alleged violations of state false and deceptive advertising and other statutes, public nuisance, common law fraud, and unjust enrichment based on opioid sales and marketing practices. The County of Suffolk is seeking compensatory damages, interest, costs, disbursements, punitive damages, treble damages, penalties and attorneys’ fees. Defendants, including our subsidiaries, filed motions to dismiss and to stay in January 2017. In February 2017, Broome County, New York, and Erie County, New York, filed similar suits in New York state court.

In November 2016, Endo International plc and EPI received an Administrative Subpoena from the Office of the Attorney General of Maryland seeking documents and information regarding the sales and marketing of opioid products. We are currently cooperating with the State of Maryland in its investigation.

With respect to the litigations brought on behalf of the City of Chicago, the People of the State of California, the State of Mississippi and the Counties of Suffolk, Broome and Erie, we intend to contest those matters vigorously. We are unable to predict the outcome of these matters or the ultimate legal and financial liability, if any, and at this time cannot reasonably estimate the possible loss or range of loss, if any, for these matters but will explore all options as appropriate in our best interests.

Antitrust Litigation and Investigations

Multiple direct and indirect purchasers of Lidoderm^® have filed a number of cases against our subsidiary EPI and co-defendants Teikoku Seiyaku Co., Ltd., Teikoku Pharma USA, Inc. (collectively, Teikoku) and Actavis plc and certain of its subsidiaries (collectively, Actavis), which was subsequently acquired by Teva Pharmaceuticals Industries Ltd and its subsidiaries (collectively, Teva) from Allergan plc (Allergan). Certain of these actions have been asserted on behalf of classes of direct and indirect purchasers, while others are individual cases brought by one or more alleged direct or indirect purchasers. The complaints in these cases generally allege that EPI, Teikoku and Actavis entered into an anticompetitive conspiracy to restrain trade through the settlement of patent infringement litigation concerning U.S. Patent No. 5,827,529 (the ‘529 patent) and other patents. Some of the complaints also allege that Teikoku wrongfully listed the ‘529 patent in the Orange Book as related to Lidoderm^®,that EPI and Teikoku commenced sham patent litigation against Actavis and that EPI abused the FDA citizen petition process by filing a citizen petition and amendments solely to interfere with generic companies’ efforts to obtain FDA approval of their versions of Lidoderm^®. The cases allege violations of Sections 1 and 2 of the Sherman Act (15 U.S.C. §§ 1, 2) and various state antitrust and consumer protection statutes as well as common law remedies in some states. These cases generally seek damages, treble damages, disgorgement of profits, restitution, injunctive relief and attorneys’ fees.

The U.S. Judicial Panel on Multidistrict Litigation, pursuant to 28 U.S.C. § 1407, issued an order in April 2014 transferring these cases as In Re Lidoderm Antitrust Litigation, MDL No. 2521, to the U.S. District Court for the Northern District of California. The court granted plaintiffs’ motions for class certification filed on behalf of classes of direct and indirect purchasers in February 2017. Trial is currently scheduled to begin in late 2017. Litigation similar to that described above may also be brought by other plaintiffs in various jurisdictions, and we expect any such cases brought in federal court to be transferred to the Northern District of California as tag-along actions to In Re Lidoderm Antitrust Litigation.

Multiple direct and indirect purchasers of OPANA^® ER have filed cases against our subsidiaries EHSI and EPI, and other pharmaceutical companies, including Penwest Pharmaceuticals Co., which we subsequently acquired, and Impax Laboratories Inc. (Impax), all of which have been transferred and coordinated for pretrial proceedings in the U.S. District Court for the Northern District of Illinois by the Judicial Panel on Multidistrict Litigation. Some of these cases have been filed on behalf of putative classes of direct and indirect purchasers, while others have been filed on behalf of individual retailers or health care benefit plans. These cases generally allege that the agreement reached by EPI and Impax to settle patent infringement litigation concerning multiple patents pertaining to OPANA^® ER and EPI’s introduction of the re-formulation of OPANA^® ER violated antitrust laws. The complaints allege violations of Sections 1 and 2 of the Sherman Act (15 U.S.C. §§ 1, 2), various state antitrust and consumer protection statutes, as well as state common law. These cases generally seek damages, treble damages, disgorgement of profits, restitution, injunctive relief and attorneys’ fees. In February 2016, the District Court issued orders (i) denying defendants’ motion to dismiss the claims of the direct purchasers, (ii) denying in part and granting in part defendants’ motion to dismiss the claims of the indirect purchasers, but giving them permission to file amended complaints and (iii) granting defendants’ motion to dismiss the complaints filed by certain retailers, but giving them permission to file amended complaints. In response to the District Court’s orders, the indirect purchasers filed an amended complaint to which the defendants filed a renewed motion to dismiss certain claims, and certain retailers also filed amended complaints. The defendants successfully moved to dismiss the indirect purchaser unjust enrichment claims arising under the laws of the states of California, Rhode Island and Illinois. We cannot predict whether or not additional cases similar to those described above will be filed by other plaintiffs or the timing or outcome of any such litigation.

We are unable to predict the outcome of these matters or the ultimate legal and financial liability, if any, and at this time cannot reasonably estimate the possible loss or range of loss for these matters, if any, but will explore all options as appropriate in our best interests.

In February 2014, our subsidiary EPI received a CID (the February 2014 CID) from the U.S. Federal Trade Commission (the FTC). The FTC issued a second CID to EPI in March 2014 (the March 2014 CID). The February 2014 CID requested documents and information concerning EPI’s settlement agreements with Actavis and Impax settling the OPANA^® ER patent litigation, EPI’s Development and Co-Promotion Agreement with Impax, and its settlement agreement with Actavis settling the Lidoderm^® patent litigation, as well as information concerning the marketing and sales of OPANA^® ER and Lidoderm^®. The March 2014 CID requested documents and information concerning EPI’s acquisition of U.S. Patent No. 7,852,482 (the ‘482 patent), as well as additional information concerning certain litigation relating to, and the marketing and sales of OPANA^® ER. The FTC also issued subpoenas for investigational hearings (similar to depositions) to our employees and former employees. In March 2016, the FTC filed a lawsuit in the U.S. District Court for the Eastern District of Pennsylvania against us and our subsidiary EPI, as well as against Allergan, Actavis, Impax and Teikoku, alleging generally that the Lidoderm^® settlement agreements with Actavis and the OPANA^® ER settlement agreement with Impax constituted, in whole or part, unfair methods of competition in violation Section 5(a) of the FTC Act, 15 U.S.C. § 45(a). The FTC also alleged that one provision of the agreement with Actavis violated Section 7 of the Clayton Act, 15 U.S.C. § 18. Concurrently with the filing of the FTC’s complaint, Teikoku entered into a consent judgment with the FTC and was dismissed from the case. The Complaint sought injunctive and declaratory relief and other remedies, including restitution and disgorgement. In June 2016, we joined in the defendants’ motion to sever OPANA^® ER-related claims from the Lidoderm^®-related claims. In July 2016, a motion to dismiss was filed on behalf of all remaining defendants. In October 2016, the District Court granted the defendants’ motion to sever the claims and ordered the FTC to file a new complaint for the OPANA^® ER-related claims and to amend the existing complaint to include only the Lidoderm^®-related claims. The District Court also denied the defendants’ motion to dismiss as moot with leave to refile in each of the two separate actions. Subsequently in October 2016, the FTC voluntarily dismissed its pending complaint against us without prejudice. Following the FTC’s voluntary dismissal, in October 2016, we, along with Impax and Actavis, filed two separate lawsuits against the FTC in the Eastern District of Pennsylvania seeking declaratory judgment relating, respectively, to the FTC’s OPANA^® ER-related claims and Lidoderm^®-related claims. The declaratory judgment actions each sought a declaration by the court that the FTC does not have the authority under the FTC Act to bring its claims in federal court or to seek disgorgement. The declaratory judgment action concerning the OPANA^® ER-related claims also sought a declaration that the FTC’s claims are time-barred. In December 2016, the FTC filed a motion to dismiss the declaratory judgment actions for failure to state a claim. In January 2017, the FTC re-filed claims against us, our subsidiary EPI, and other defendants in the U.S. District Court for the Northern District of California and also filed a joint motion for entry of a Stipulated Order dismissing the claims against us and EPI. The Stipulated Order involves no monetary payment to the FTC and no admission of liability. Under the Stipulated Order, we agreed to dismiss our claims in the declaratory judgment actions, and also agreed to certain covenants relating to the future settlement of patent infringement litigation for a period of 10 years. These covenants, which are consistent with Endo’s current practices in settling patent infringement cases, include a prohibition on agreements that prevent the marketing of authorized generic products or that involve certain payments to generics manufacturers in connection with a later market entry date for their products. The FTC agreed that the prior dismissal of its claims against us in the Eastern District of Pennsylvania will be treated as being with prejudice, that it will bring no other claims against us arising from the Opana^® ER and Lidoderm^® settlements and that it would also dismiss with prejudice its claims against our subsidiary Par Pharmaceutical Companies, Inc. (subsequently renamed Endo Generics Holdings, Inc. and referred to in this Note 14. Commitments and Contingencies as Par) in the action FTC v. Actavis, Inc., et al. pending in the U.S. District Court for the Northern District of Georgia. The Stipulated Order also requires the FTC to consider in good faith any requested modifications proposed by us in the event of a material change in the law governing the antitrust implications of patent infringement settlements. As of February 2017, the Stipulated Order of dismissal has been entered by the Northern District of California, we have dismissed the declaratory judgment actions filed against the FTC in the Eastern District of Pennsylvania, and the FTC has dismissed its claims against Par in the Actavis case in the Northern District of Georgia.

In November 2014, EPI received a CID from the State of Florida Office of the Attorney General issued pursuant to the Florida Antitrust Act of 1980, Section 542.28 seeking documents and other information concerning EPI’s settlement agreement with Actavis settling the Lidoderm^® patent litigation, as well as information concerning the marketing and sales of Lidoderm^®.

In February 2015, EHSI and EPI received CIDs for Production of Documents and Information from the State of Alaska Office of Attorney General issued pursuant to Alaska’s Antitrust and Unfair Trade Practices and Consumer Protection law seeking documents and other information concerning settlement agreements with Actavis and Impax settling the OPANA^® ER patent litigation as well as information concerning EPI’s settlement agreement with Actavis settling the Lidoderm patent litigation, as well as information concerning the marketing and sales of Lidoderm^®.

In February 2016, EPI received a CID from the State of South Carolina Office of the Attorney General seeking documents and other information concerning EPI’s settlement agreement with Actavis settling the Lidoderm^® patent litigation, as well as information concerning the marketing and sales of Lidoderm^®.

In January 2009, the FTC filed a lawsuit against our subsidiary, Par, in the U.S. District Court for the Central District of California, which was subsequently transferred to the U.S. District Court for the Northern District of Georgia, and which alleged violations of antitrust law arising out of Par’s settlement of certain patent litigation concerning the generic version of AndroGel^®. The FTC complaint sought a finding that Par’s settlement agreement violates Section 5(a) of the Federal Trade Commission Act, and a permanent injunction against Par’s ability to engage in certain types of patent settlements in the future. Beginning in February 2009, certain private plaintiffs, including distributors and retailers, filed similar litigation. Generally, the remaining private plaintiff suits seek equitable relief, unspecified damages and costs.

In February 2010, the District Court granted a motion to dismiss the FTC’s claims and granted in part and denied in part a motion to dismiss the claims of the private plaintiffs. In April 2012, the U.S. Court of Appeals for the 11^th Circuit affirmed the District Court’s decision on the motion to dismiss the FTC’s claims. In September 2012, the District Court granted a motion for summary judgment against the private plaintiffs’ claims of sham litigation. In July 2013, the Supreme Court of the U.S. reversed the Court of Appeals’ and District Court’s decisions concerning the FTC action and remanded the case to the District Court for further proceedings. In May 2016, those private plaintiffs representing the putative class of indirect purchasers voluntarily dismissed their case against Par with prejudice. In February 2017, pursuant to the Stipulated Order described above, the FTC dismissed its claims against Par with prejudice. Claims by the direct purchasers are still pending. We intend to contest this litigation vigorously and to explore all options as appropriate in our best interests.

In February 2015, Par received a CID from the Office of the Attorney General for the State of Alaska seeking production of certain documents and information regarding Par’s settlement of the AndroGel^® patent litigation as well as documents produced in the aforementioned litigation filed by the FTC.

We are currently cooperating with the State of Florida Office of the Attorney General, the State of Alaska Office of the Attorney General and the State of South Carolina Office of the Attorney General in their respective investigations. Investigations and lawsuits similar to these antitrust matters described above may be brought by others. We are unable to predict the outcome of these investigations or litigations or the ultimate legal and financial liability, if any, and at this time cannot reasonably estimate the possible loss or range of loss for these investigations or litigations, if any, but will explore all options as appropriate in our best interests.

In July 2016, Fresenius Kabi USA, LLC (Fresenius) filed a complaint against Par and its subsidiary, Par Sterile Products, LLC, in the U.S. District Court for the District of New Jersey alleging that Par and its subsidiary engaged in an anticompetitive scheme to exclude competition from the market for vasopressin solution for intravenous injection in view of Par’s Vasostrict^® (vasopressin) product. The complaint alleges violations of Sections 1 and 2 of The Sherman Antitrust Act, 15 U.S.C. §§ 1, 2, as well as the antitrust law and common law of the state of New Jersey, alleging that Par and its subsidiary entered into exclusive supply agreements with one or more active pharmaceutical ingredient (API) manufacturers and that Fresenius has been unable to obtain vasopressin API in order to file an ANDA to obtain FDA approval for its own vasopressin product. Fresenius seeks actual, treble and punitive damages in an unspecified amount, attorneys’ fees and costs and injunctive relief and demands a trial by jury. In September 2016, Par and its subsidiary filed a motion to dismiss the case for Fresenius’ failure to properly state a claim under the antitrust laws. In February 2017, the District Court denied Par’s motion to dismiss. We are unable to predict the outcome of this matter or the ultimate legal and financial liability, if any, and at this time cannot reasonably estimate the possible loss or range of loss, if any, for this matter. We intend to contest the litigation vigorously and to explore all options as appropriate in our best interests.

False Claims Act Litigation

The Attorneys General of Florida, Indiana and Virginia and the U.S. Office of Personnel Management (the USOPM) have issued subpoenas, and the Attorneys General of Michigan, Tennessee, Texas, and Utah have issued CIDs, to our subsidiary, Par, among other companies. The demands generally request documents and information pertaining to allegations that certain of Par’s sales and marketing practices caused pharmacies to substitute ranitidine capsules for ranitidine tablets, fluoxetine tablets for fluoxetine capsules, and two 7.5 mg buspirone tablets for one 15 mg buspirone tablet, under circumstances in which some state Medicaid programs at various times reimbursed the new dosage form at a higher rate than the dosage form being substituted. Par has provided documents in response to these subpoenas to the respective Attorneys General and the USOPM. The aforementioned subpoenas and CIDs culminated in the federal and state law qui tam action brought on behalf of the U.S. and several states by Bernard Lisitza. The complaint was unsealed in August 2011. Lisitza’s corrected second amended complaint generally seeks (i) a finding that defendants violated and be enjoined from future violations of the federal False Claims Act and state false claims acts; (ii) treble damages and maximum civil penalties for each violation of the federal False Claims Act and state false claims acts; (iii) an applicable percentage share of the proceeds; and (iv) expenses, fees, and costs. The U.S. intervened in this action and filed a separate complaint in September 2011, alleging claims for violations of the Federal False Claims Act and common law fraud. The U.S.’s second corrected complaint generally seeks (i) treble damages and civil penalties for violations under the federal False Claims Act and (ii) compensatory and punitive damages for common law fraud. The states of Michigan and Indiana have also intervened as to claims arising under their respective state false claim acts, common law fraud, and unjust enrichment. Michigan’s complaint generally seeks (i) treble damages and civil penalties and (ii) common law compensatory and punitive damages. Indiana’s amended complaint generally seeks treble damages, costs, and attorney’s fees. We intend to vigorously defend this lawsuit. At this time, we are unable to predict the outcome of this matter or the ultimate legal and financial liability, if any, and at this time cannot reasonably estimate the possible loss or range of loss for this matter, if any.

Pricing Matters

In March 2016, EPI received a CID from the U.S. Attorney’s Office for the Southern District of New York. The CID requested documents and information regarding contracts with Pharmacy Benefit Managers regarding Frova^®. We are currently cooperating with this investigation. We are unable to predict the outcome of these matters or the ultimate legal and financial liability, if any, and at this time cannot reasonably estimate the possible loss or range of loss, if any, for these matters but will explore all options as appropriate in our best interests.

In December 2014, our subsidiary Par received a Subpoena to Testify Before Grand Jury from the Antitrust Division of the DOJ and issued by the U.S. District Court for the Eastern District of Pennsylvania. The subpoena requested documents and information focused primarily on product and pricing information relating to Par’s authorized generic version of Lanoxin (digoxin) oral tablets and Par’s generic doxycycline products, and on communications with competitors and others regarding those products. Par is currently cooperating fully with the investigation.

In December 2015, EPI received Interrogatories and Subpoena Duces Tecum from the State of Connecticut Office of Attorney General requesting information regarding pricing of certain of its generic products, including Doxycycline Hyclate, Amitriptyline Hydrochloride, Doxazosin Mesylate, Methotrexate Sodium and Oxybutynin Chloride. We are currently cooperating with this investigation.

Beginning in January 2016, several complaints, including multiple class action complaints, were filed in the Philadelphia Court of Common Pleas and in the U.S. District Courts for the Eastern District of Pennsylvania and the District of Rhode Island against us and certain of our subsidiaries, including Par, along with other manufacturers of certain generic pharmaceutical products, seeking compensatory and punitive or treble damages, as well as injunctive relief and alleging that certain marketing and pricing practices by the defendant companies, including pricing practices regarding digoxin and doxycyline, violated state law, including consumer protection law, and/or federal and state antitrust laws. The U.S. Judicial Panel on Multidistrict Litigation, pursuant to 28 U.S.C. §1407, issued an order in August 2016 transferring certain of these cases as In Re Generic Digoxin and Doxycycline Antitrust Litigation, MDL No. 2724, to the U.S. District Court for the Eastern District of Pennsylvania. The direct purchaser plaintiffs and indirect purchaser plaintiffs filed their consolidated amended class action complaints in January 2017. Additional similar claims may be brought by other plaintiffs in various jurisdictions. We intend to contest the litigation vigorously and to explore all options as appropriate in our best interests.

Since November 2016, several class action complaints have been filed in the U.S. District Court for the Eastern District of Pennsylvania against us and certain of our subsidiaries, including Par, and other manufacturers seeking compensatory and punitive or treble damages, as well as injunctive relief, and alleging that certain marketing and pricing practices regarding divalproex ER violated federal and/or state antitrust laws and/or gave rise to state consumer protection and/or unjust enrichment claims. Additional similar claims may be brought by other plaintiffs in various jurisdictions. We intend to contest the litigation vigorously and to explore all options as appropriate in our best interests.

Beginning in December 2016, multiple class action complaints were filed in the U.S. District Court for the Eastern District of Pennsylvania and U.S. District Court for the Southern District of New York against us and certain of our subsidiaries, including Par, and other manufacturers seeking compensatory and punitive or treble damages, as well as injunctive relief, and alleging that certain marketing and pricing practices regarding propranolol violated federal and/or state antitrust laws and/or gave rise to state consumer protection and/or unjust enrichment claims. Additional similar claims may be brought by other plaintiffs in various jurisdictions. We intend to contest the litigation vigorously and to explore all options as appropriate in our best interests.

In January 2017, Rochester Drug Co-Operative, Inc. filed a motion with the U.S. Judicial Panel on Multidistrict Litigation seeking to transfer all direct purchaser complaints involving propranolol and various other generic pharmaceuticals to the U.S. District Court for the Eastern District of Pennsylvania for coordinated or consolidated pretrial proceedings, as part of the In re Generic Digoxin and Doxycycline Antitrust Litigation multidistrict litigation proceedings. Rochester Drug further requested that the proceedings be renamed In re Generic Pharmaceuticals Pricing Antitrust Litigation. In January 2017, Par, together with other manufacturers named as defendants in the relevant lawsuits, filed a memorandum opposing Rochester Drug’s motion. As of this writing, the U.S. Judicial Panel on Multidistrict Litigation has not ruled on Rochester Drug’s motion.

We are unable to predict the outcome of these matters or the ultimate legal and financial liability, if any, and at this time cannot reasonably estimate the possible loss or range of loss, if any, for these matters but will explore all options as appropriate in our best interests.

Megace ES^® (megestrol acetate oral suspension) Cases

In September 2011, our subsidiary, Par Pharmaceutical, Inc. (PPI), along with EDT Pharma Holdings Ltd. (Elan) (now known as Alkermes Pharma Ireland Limited), filed a complaint against TWi Pharmaceuticals, Inc. (TWi) in the U.S. District Court for the District of Maryland alleging infringement of U.S. Patent No. 7,101,576 because TWi filed an ANDA with a Paragraph IV certification seeking FDA approval of a generic version of Megace^® ES. A bench trial was held in October 2013, and in February 2014, the District Court issued a decision in favor of TWi, finding all asserted claims of the 7,101,576 patent invalid for obviousness. Par appealed. In August 2014, the District Court issued a preliminary injunction enjoining TWi’s launch of its generic product pending disposition of the appeal. In December 2014, the Federal Circuit reversed the District Court’s decision, remanding for further findings of fact. In March 2015, the District Court issued another preliminary injunction enjoining TWi’s launch of its generic product pending disposition of the case on remand. In July 2015, the District Court issued a new decision in favor of TWi, finding all of the asserted claims invalid, and TWi launched its generic product. PPI appealed again, and in December 2015, the District Court’s decision in favor of TWi was affirmed without opinion. In February 2016, TWi moved the District Court to recover its lost profits, which TWi alleged in the amount of $16 million, resulting from the previous injunctions to which the District Court subjected TWi, as well as attorneys’ fees and costs. PPI opposed TWi’s motion. In September 2016, the District Court denied TWi’s motion for attorneys’ fees and costs and granted in part and denied in part TWi’s motion to recover its lost profits, ordering PPI to pay $12.7 million. On November 21, 2016, PPI paid the judgment and bill of costs to TWi in the amount of $12.8 million (including interest), and a Notice of Satisfaction was filed with the Court on November 28, 2016 terminating the case.

Securities Related Class Action Litigation

In May 2016, a putative class action entitled Craig Friedman v. Endo International plc, Rajiv Kanishka Liyanaarchie de Silva and Suketu P. Upadhyay was filed in the U.S. District Court for the Southern District of New York by an individual shareholder on behalf of himself and all similarly situated shareholders. In August 2016, the Steamfitters’ Industry Pension Fund and Steamfitters’ Industry Security Benefit Fund were appointed lead plaintiffs in the action. In October 2016, a second amended complaint was filed, which added Paul Campanelli as a defendant, and we filed a motion to dismiss the case. In response, and without resolving the motion, the Court permitted lead plaintiffs to file a third amended complaint. The lawsuit alleges violations of Sections 10(b) and 20(a) of the Exchange Act based on the Company’s revision of its 2016 earnings guidance and certain disclosures about its generics business, the integration of Par and its subsidiaries, certain other alleged business issues and the receipt of a CID from the U.S. Attorney’s Office for the Southern District of New York regarding contracts with Pharmacy Benefit Managers concerning Frova^®. Lead plaintiffs seek class certification, damages in an unspecified amount and attorneys’ fees and costs. We filed a motion to dismiss the third amended complaint in December 2016. We are unable to predict the outcome of this matter or the ultimate legal and financial liability, if any, and at this time cannot reasonably estimate the possible loss or range of loss, if any, for this matter, but will explore all options as appropriate in our best interests and we intend to defend this lawsuit vigorously.

In November 2016, a putative class action was filed in the U.S. District Court for the Southern District of New York by an individual shareholder on behalf of herself and all similarly situated shareholders, bearing the caption Doris Shasha v. Endo International plc Company, Rajiv Kanishka Liyanaarchchie De Silva and Suketu P. Upadhyay. The lawsuit alleged violations of Sections 10(b) and 20(a) of the Exchange Act. It alleged that certain of the Company's public disclosures from September 28, 2015 through November 2, 2016 contained misstatements or omissions, based on news reports of an investigation by the Department of Justice into potential price collusion in the pharmaceutical industry. In November 2016, the plaintiff voluntarily dismissed the case without prejudice.

Paragraph IV Certifications on OPANA^® ER

In late 2012, two patents (U.S. Patent Nos. 8,309,122 and 8,329,216) were issued to EPI covering OPANA^® ER (oxymorphone hydrochloride extended-release tablets CII). In December 2012, EPI filed a complaint against Actavis in U.S. District Court for the Southern District of New York for patent infringement based on its ANDA for a non-INTAC^® technology version of OPANA^® ER. In May 2013 and June 2013, EPI filed similar suits in the U.S. District Court for the Southern District of New York against the following applicants for non-INTAC^® technology OPANA^® ER: Roxane Laboratories, Inc. (Roxane) and Ranbaxy Laboratories Limited, which was acquired by Sun Pharmaceutical Industries Ltd. (Ranbaxy). Those suits allege infringement of U.S. Patent Nos. 7,851,482, 8,309,122, and 8,329,216. In July 2013, Actavis and Roxane were granted FDA approval to market all strengths of their respective non-INTAC^® technology formulations of OPANA^® ER. A trial in this case was held from March 2015 through April 2015 in the U.S. District Court for the Southern District of New York. In August 2015, the District Court ruled that all defendants infringed the claims of U.S. Patent Nos. 8,309,122 and 8,329,216. The District Court also ruled that the defendants failed to show that U.S. Patent Nos. 8,309,122 and 8,329,216 were invalid, enjoined the defendants from launching their generic products until the expiration of those patents and directed Actavis to withdraw its generic product within 60 days. In October 2015, the District Court tolled the 60-day period until it decided two pending post-trial motions. In April 2016, the District Court issued an order upholding its August 2015 ruling in EPI’s favor and confirming the prior injunction against the manufacture or sale of the generic version of the non-INTAC^® technology OPANA^® ER currently offered by Actavis and the additional approved but not yet marketed generic version of the product developed by Roxane. The defendants filed appeals to the Court of Appeals for the Federal Circuit. We intend to continue vigorously asserting our intellectual property rights and to oppose any such appeal.

From September 21, 2012 through October 30, 2013, EPI and its partner Grünenthal received Paragraph IV Notices from each of Teva Pharmaceuticals USA, Inc., Amneal Pharmaceuticals, LLC (Amneal), ThoRx Laboratories, Inc. (ThoRx), Actavis, Impax and Ranbaxy (now Sun Pharmaceutical Industries Ltd.), advising of the filing by each such company of an ANDA for a generic version of the formulation of OPANA^® ER with INTAC^® technology. These Paragraph IV Notices refer to U.S. Patent Nos. 7,851,482, 8,075,872, 8,114,383, 8,192,722, 8,309,060, 8,309,122 and 8,329,216, which variously cover the formulation of OPANA^® ER, a highly pure version of the active pharmaceutical ingredient and the release profile of OPANA^® ER. EPI filed lawsuits against each of these filers in the U.S. District Court for the Southern District of New York. Each lawsuit was filed within the 45-day deadline to invoke a 30-month stay of FDA approval pursuant to the Hatch-Waxman legislative scheme. A trial in this case was held from March 2015 through April 2015 in the U.S. District Court for the Southern District of New York against the remaining filers. In August 2015, the District Court issued an Opinion holding that all defendants infringed the claims of U.S. Patent Nos. 8,309,060, 8,309,122 and 8,329,216. The Opinion also held that the defendants had shown that U.S. Patent No. 8,309,060 was invalid, but that the defendants had failed to show that U.S. Patent Nos. 8,309,122 and 8,329,216 were invalid. The District Court also issued an Order enjoining the defendants from launching their generic products until the expiration of U.S. Patent Nos. 8,309,122 and 8,329,216. The defendants filed appeals to the Court of Appeals for the Federal Circuit. We intend to continue to vigorously assert our intellectual property and oppose appeals by the defendants. However, there can be no assurance that we and/or Grünenthal will be successful. If we are unsuccessful and Teva, Amneal, ThoRx, Actavis or Impax is able to obtain FDA approval of its product, generic versions of OPANA^® ER INTAC^® technology may be launched prior to the applicable patents’ expirations in 2023. Additionally, we cannot predict or determine the timing or outcome of this defense but will explore all options as appropriate in our best interests.

In August 2014 and October 2014, the U.S. Patent Office issued U.S. Patent Nos. 8,808,737 and 8,871,779 respectively, which cover a method of using OPANA^® ER and a highly pure version of the active pharmaceutical ingredient of OPANA^® ER. In November 2014, EPI filed lawsuits against Teva, ThoRx, Actavis, Impax, Ranbaxy, Roxane, Amneal, and Sandoz Inc. based on their ANDAs filed against both the INTAC^® technology and non-INTAC^® technology versions of OPANA^® ER. Those lawsuits were filed in the U.S. District Court for the District of Delaware alleging infringement of these new patents, which expire in 2027 and 2029, respectively. On November 17, 2015, the District Court held the ‘737 patent invalid for claiming unpatentable subject matter. That patent has been dismissed from all suits and the suits administratively closed as to that patent, subject to appeal at the end of the case on the ‘779 patent. Beginning July 11, 2016, a three-day trial was held in the U.S. District Court for the District of Delaware against Teva and Amneal for infringement of the ‘779 patent. In October 2016, the District Court issued an Opinion holding that the defendants infringed the claims of U.S. Patent No. 8,871,779. The Opinion also held that the defendants had failed to show that U.S. Patent No. 8,871,779 was invalid. The District Court issued an Order enjoining the defendants from launching their generic products until the expiration of U.S. Patent No. 8,871,779 in November 2029. A trial for infringement of the ‘799 patent by Actavis was held in February 2017 in the same court (U.S. District Court for the District of Delaware) in front of the same judge.

We intend to defend vigorously our intellectual property rights and to pursue all available legal and regulatory avenues in defense of both the non-INTAC^® technology formulation OPANA^® ER and the INTAC^® technology formulation OPANA^® ER, including enforcement of the product’s intellectual property rights and approved labeling. However, there can be no assurance that we will be successful. If we are unsuccessful, competitors that already have obtained, or are able to obtain, FDA approval of their products may be able to launch their generic versions of OPANA^® ER prior to the applicable patents’ expirations. Additionally, we cannot predict or determine the timing or outcome of related litigation but will explore all options as appropriate in our best interests. In addition to the above litigation, it is possible that another generic manufacturer may also seek to launch a generic version of OPANA^® ER and challenge the applicable patents.

Paragraph IV Certification on Fortesta^® Gel

In January 2013, EPI and its licensor Strakan Limited received a notice from Watson advising of the filing by Watson of an ANDA for a generic version of Fortesta^® (testosterone) Gel. In February 2013, EPI filed a lawsuit against Watson in the U.S. District Court for the Eastern District of Texas, Marshall division. Because the suit was filed within the 45-day period under the Hatch-Waxman Act for filing a patent infringement action, we believe that it triggered an automatic 30-month stay of approval under the Act. A two-day trial was held on or about February 26 and 27, 2015. In August 2015, the District Court issued an Order holding that the asserted patents are valid and are infringed by Watson’s ANDA. As a result, the District Court ordered that the effective date for the approval of Watson’s ANDA to be the date no sooner than the latest expiration date of the ’913 Patent and the ’865 Patent in November of 2018. Watson filed an appeal in October 2015. In October 2016, the Court of Appeals for the Federal Circuit issued an opinion upholding the District Court’s decision.

We intend, and have been advised by Strakan Limited that it too intends, to defend vigorously Fortesta^® Gel and to pursue all available legal and regulatory avenues in defense of Fortesta^® Gel, including enforcement of the product’s intellectual property rights and approved labeling. However, there can be no assurance that we and/or Strakan will be successful. We cannot predict or determine the timing or outcome of this litigation but will explore all options as appropriate in our best interests. In addition to the above litigation, it is possible that another generic manufacturer may also seek to launch a generic version of Fortesta^® Gel and challenge the applicable patents.

Other Proceedings and Investigations

In addition to the above proceedings, proceedings similar to those described above may also be brought in the future. Additionally, we are involved in, or have been involved in, arbitrations or various other proceedings that arise from the normal course of our business. We cannot predict the timing or outcome of these other proceedings. Currently, neither we nor our subsidiaries are involved in any other proceedings that we expect to have a material effect on our business, financial condition, results of operations and cash flows.

Leases

We lease certain fixed assets under capital leases that expire through 2025. We lease automobiles, machinery and equipment and facilities under certain noncancelable operating leases that expire through 2024. These leases are renewable at our option.

On October 28, 2011, our subsidiary EPI entered into a lease agreement for a new Company headquarters in Malvern, Pennsylvania. The term of this lease is 12 years and includes three renewal options, each for an additional 60-month period. On September 4, 2014, the Company entered into a sublease agreement to lease approximately 60,000 square feet from January 1, 2015 to December 31, 2016 increasing to 90,000 square feet from January 1, 2017 to December 31, 2024. We will receive approximately $20.0 million in minimum rental payments over the remaining term of the sublease.

Our lease is accounted for as a direct financing arrangement whereby the Company recorded, over the construction period, the full cost of the asset in Property, plant and equipment, net. A corresponding liability was also recorded, net of leasehold improvements paid for by the Company, and is being amortized over the expected lease term through monthly rental payments using an effective interest method. At December 31, 2016, there was a liability of $42.8 million related to this arrangement, $4.4 million of which is included in Accounts payable and accrued expenses and $38.4 million of which is included in Other liabilities in the accompanying Consolidated Balance Sheet.

A summary of minimum future rental payments required under capital and operating leases as of December 31, 2016 are as follows (in thousands):



	Capital Leases(1)		Operating Leases
2017	$	8,591	$	17,531
2018	7,269		16,295
2019	7,368		14,158
2020	7,360		11,923
2021	7,542		9,386
Thereafter	24,178		22,295
Total minimum lease payments	$	62,308	$	91,588
Less: Amount representing interest	5,332
Total present value of minimum payments	$	56,976
Less: Current portion of such obligations	8,591
Long-term capital lease obligations	$	48,385

__________


(1)	The direct financing arrangement is included under Capital Leases. Minimum payments have not been reduced by minimum sublease rentals of $20.0 million due in the future under a noncancelable sublease.

Expense incurred under operating leases were $22.2 million, $20.1 million and $8.5 million for the years ended December 31, 2016, 2015 and 2014, respectively.

Other Comprehensive Income (Loss)

12 Months Ended

Dec. 31, 2016

Equity [Abstract]

OTHER COMPREHENSIVE INCOME (LOSS)

NOTE 15. OTHER COMPREHENSIVE INCOME (LOSS)

The following table presents the tax effects allocated to each component of Other comprehensive income (loss) for the years ended December 31 (in thousands):



	2016								2015									2014
	Before- Tax Amount			Tax Benefit (Expense)		Net-of-Tax Amount			Before-Tax Amount			Tax (Expense) Benefit			Net-of- Tax Amount			Before-Tax Amount			Tax Benefit (Expense)		Net-of- Tax Amount
Net unrealized (loss) gain on securities:
Unrealized (loss) gain arising during the period	$	(1,588	)	$	674	$	(914	)	$	2,349		$	(50	)	$	2,299		$	(1,646	)	$	547	$	(1,099	)
Less: reclassification adjustments for (gain) loss realized in net loss	(6		)	—		(6		)	—			—			—			17			—		17
Net unrealized (losses) gains	(1,594		)	674		(920		)	2,349			(50		)	2,299			(1,629		)	547		(1,082		)
Net unrealized gain (loss) on foreign currency:
Foreign currency translation gain (loss) arising during the period	18,267			13,462		31,729			(263,425		)	(21,297		)	(284,722		)	(121,417		)	28		(121,389		)
Less: reclassification adjustments for loss realized in net loss	—			—		—			25,557			158			25,715			—			—		—
Foreign currency translation gain (loss)	18,267			13,462		31,729			(237,868		)	(21,139		)	(259,007		)	(121,417		)	28		(121,389		)
Other comprehensive income (loss)	$	16,673		$	14,136	$	30,809		$	(235,519	)	$	(21,189	)	$	(256,708	)	$	(123,046	)	$	575	$	(122,471	)

Reclassification adjustments out of Other comprehensive (loss) income are reflected in the Consolidated Statements of Operations as Other expense (income) net, with respect to the realized loss on securities or Discontinued operations, net of tax, with respect to the realized loss from foreign currency translation.

The following is a summary of the accumulated balances related to each component of Other comprehensive loss, net of taxes, at December 31, 2016 and 2015 (in thousands):



	December 31, 2016			December 31, 2015
Net unrealized gains	$	895		$	1,815
Foreign currency translation loss	(354,329		)	(386,020		)
Accumulated other comprehensive loss	$	(353,434	)	$	(384,205	)

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

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+ Details

Shareholders' Equity

12 Months Ended

Dec. 31, 2016

Stockholders' Equity Note [Abstract]

SHAREHOLDERS' EQUITY

NOTE 16. SHAREHOLDERS' EQUITY

On February 11, 2014, the Company issued 4,000,000 euro deferred shares of US$0.01 each at par. The euro deferred shares are held by nominees in order to satisfy an Irish legislative requirement to maintain a minimum level of issued share capital denominated in euro and to have at least seven registered shareholders. The euro deferred shares carry no voting rights and are not entitled to receive any dividend or distribution.

On January 29, 2015, the Company acquired Auxilium for total consideration of $2.6 billion. The consideration included 18,609,835 ordinary shares valued at $1.52 billion.

On June 10, 2015, we completed the sale of 27,627,628 ordinary shares, including 3,603,603 ordinary shares sold upon the exercise in full by the underwriters of their option to purchase additional ordinary shares from us, at a price of $83.25 per share, for aggregate gross proceeds to us of $2.30 billion, before fees, in order to finance a portion of the Par acquisition (described in more detail in Note 5. Acquisitions).

On September 25, 2015, the Company acquired Par for total consideration of $8.14 billion, including the assumption of Par debt. The consideration included 18,069,899 ordinary shares valued at $1.33 billion.

During the year ended December 31, 2015, the Company completed a buy-out of the noncontrolling interest associated with its Litha subsidiary. The following table reflects the effect on the Company’s equity for the year ended December 31, 2015 (in thousands):



Adjustment to Accumulated other comprehensive loss related to the reallocation (from noncontrolling to controlling interests) of foreign currency translation loss attributable to our noncontrolling interest in Litha	$	(3,904	)
Decrease in noncontrolling interests for buy-out of Litha	(32,732		)
Decrease in additional paid-in capital for buy-out of Litha	(2,972		)
Total cash consideration paid related to buy-out of Litha	$	(39,608	)

Share Repurchase Program

The Company has broad shareholder authority to conduct share repurchases of its ordinary shares, as our shareholders granted to the Company a general authority (the 2014 Share Buyback Authority) to make overseas market purchases (as defined by section 212 of the Irish Companies Act 1990 (the 1990 Act)) of shares of the Company on such terms and conditions as our Board of Directors may approve, but subject to the provisions of the 1990 Act and certain other provisions.

Pursuant to the 2014 Share Buyback Authority, in April 2015, our Board of Directors approved a share buyback program (the 2015 Share Buyback Program). The 2015 Share Buyback Program authorized the Company to redeem in the aggregate $2.5 billion of its outstanding ordinary shares. As permitted by Irish Law and the Company’s Articles of Association, all ordinary shares redeemed under the 2015 Share Buyback Program shall be cancelled upon redemption.

In November 2015, the Company entered into a program to repurchase up to $250.0 million of its ordinary shares under the 2015 Share Buyback Program. The Company purchased approximately 4.4 million of its ordinary shares during November 2015 totaling $250.0 million, not including related fees.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

Shared-based Compensation

12 Months Ended

Dec. 31, 2016

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Shared-based Compensation

NOTE 17. SHARE-BASED COMPENSATION

As discussed in Note 3. Discontinued Operations and Held for Sale, the operating results of the Company’s AMS and Healthtronics businesses are reported as Discontinued operations, net of tax in the Consolidated Statements of Operations for all periods presented. However, as share-based compensation is not material for these businesses, amounts in this Note 17. Share-based Compensation have not been adjusted to exclude the impact of these businesses.

Stock Incentive Plans

In June 2015, the Company’s shareholders approved the 2015 Stock Incentive Plan (the 2015 Plan). As of the effective date of the 2015 Plan, 10.0 million ordinary shares, including the transfer of 5.0 million ordinary shares available to be granted under the previous 2010 Stock Incentive Plan, were reserved for the granting of stock options (including incentive stock options), stock appreciation rights, restricted stock awards, performance awards and other share-based awards, which may be issued at the discretion of the Company’s board of directors from time to time. Upon the approval of the 2015 Plan, no additional ordinary shares were to be granted under the previously approved plans, including the Company’s 2000, 2004, 2007, 2010 and Assumed Stock Incentive Plans. All awards previously granted and outstanding under the prior plans remain subject to the terms of those prior plans.

At December 31, 2016, approximately 6.9 million ordinary shares were reserved for future grants under the 2015 Plan. As of December 31, 2016, stock options, restricted stock awards, performance stock units and restricted stock units have been granted under the stock incentive plans.

All share-based compensation cost is measured at the grant date, based on the estimated fair value of the award, and is recognized as an expense in the income statement over the requisite service period.

The Company recognized share-based compensation expense of $59.8 million, $98.8 million and $32.7 million during the years ended December 31, 2016, 2015 and 2014, respectively. The share-based compensation expense recognized during the year ended December 31, 2015 includes a charge related to the acceleration of Auxilium employee equity awards at closing of $37.6 million and $11.4 million of expense related to certain AMS equity awards modified in conjunction with the anticipated sale of the business. The AMS amounts are recorded in Discontinued Operations, net of tax. As of December 31, 2016, the total remaining unrecognized compensation cost related to all non-vested share-based compensation awards amounted to $56.4 million.

Presented below is the allocation of share-based compensation as recorded in our Consolidated Statements of Operations for the years ended December 31 (in thousands).



	2016		2015		2014
Selling, general and administrative expenses	$	54,176	$	79,928	$	21,690
Research and development expenses	2,440		2,388		3,670
Cost of revenues	2,040		2,241		1,479
Discontinued operations (Note 3)	1,113		14,231		5,832
Total share-based compensation expense	$	59,769	$	98,788	$	32,671

Stock Options

During the years ended December 31, 2016, 2015 and 2014, the Company granted stock options to employees of the Company as part of their annual share compensation award and, in certain circumstances, upon their commencement of service with the Company. Employee stock options generally vest ratably, in equal amounts, over a three or four-year service period and expire ten years from the grant date. For all of the Company’s share-based compensation plans, the fair value of each option grant was estimated at the date of grant using the Black-Scholes option-pricing model. Black-Scholes utilizes assumptions related to volatility, the risk-free interest rate, the dividend yield (which is assumed to be zero, as the Company has not paid cash dividends to date and does not currently expect to pay cash dividends) and the expected term of the option. Expected volatilities utilized in the model are based mainly on the historical volatility of the Company’s share price over a period commensurate with the expected life of the share option as well as other factors. The risk-free interest rate is derived from the U.S. Treasury yield curve in effect at the time of grant. We estimate the expected term of options granted based on our historical experience with our employees’ exercise of stock options and other factors.

A summary of the activity for each of the years ended December 31 is presented below:



	Number of Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
Outstanding as of January 1, 2014	4,245,789		$	29.30
Granted	736,948		$	75.13
Exercised	(1,528,295	)	$	27.09
Forfeited	(371,410	)	$	39.76
Expired	(19,680	)	$	24.56
Outstanding as of December 31, 2014	3,063,352		$	40.15
Granted	794,757		$	77.27
Exercised	(880,885	)	$	30.93
Forfeited	(201,397	)	$	72.24
Expired	(7,260	)	$	45.20
Outstanding as of December 31, 2015	2,768,567		$	51.56
Granted	2,578,105		$	35.45
Exercised	(62,589	)	$	31.19
Forfeited	(858,556	)	$	52.27
Expired	(100,318	)	$	60.71
Outstanding as of December 31, 2016	4,325,209		$	41.70	6.25	$	740,404
Vested and expected to vest as of December 31, 2016	4,105,417		$	41.53	6.10	$	658,071
Exercisable as of December 31, 2016	1,823,819		$	41.23	2.70	$	—

The range of exercise prices for the above stock options outstanding at December 31, 2016 is from $14.30 to $89.68.

The total intrinsic value of options exercised during the years ended December 31, 2016, 2015 and 2014 was $1.3 million, $27.2 million and $41.4 million, respectively. The weighted average grant date fair value of the stock options granted in the years ended December 31, 2016, 2015 and 2014 was $11.46, $21.09 and $20.28 per option, respectively, determined using the following average assumptions:



	2016		2015		2014
Expected term (years)	4.0		4.0		4.0
Risk-free interest rate	1.1	%	1.3	%	1.3	%
Dividend yield	—		—		—
Expected volatility	43	%	32	%	32	%

As of December 31, 2016, the weighted average remaining requisite service period of the non-vested stock options was 2.6 years. As of December 31, 2016, the total remaining unrecognized compensation cost related to non-vested stock options amounted to $16.9 million.

Restricted Stock Units and Performance Share Units

During the years ended December 31, 2016, 2015 and 2014, the Company granted restricted stock units (RSUs) and performance share units (PSUs) to employees of the Company as part of their annual share compensation award and, in certain circumstances, equity awards granted upon an employee’s commencement of service with the Company. RSUs vest ratably, in equal amounts, over a three or four-year service period. PSUs vest in full after a three-year service period and are conditional upon the achievement of performance or market conditions established by the compensation committee of the Board of Directors.

In 2016, PSU grants are tied to total shareholder return (TSR) relative to the TSR of a selected industry group, with maximum payout levels also based on absolute compounded annual growth rate (CAGR) stock price objectives. Each award covered a three-year performance cycle. The actual number of shares awarded is adjusted to between zero and 300% of the target award amount based upon achievement of pre-determined relative TSR goals. TSR relative to peers is considered a market condition under applicable authoritative guidance.

Starting in 2014 and continuing in 2015, PSU grants are tied to the attainment of absolute CAGR for the Company’s ordinary share price, which is considered a market condition under applicable authoritative guidance. Each award covers a three-year performance cycle. The actual number of shares awarded is adjusted to between zero and 300% of the target award amount based upon achievement of pre-determined CAGR goals.

Also starting in 2014 and continuing in 2015, the Company approved a share matching program (Matched PSUs), which is applicable to certain executive leadership team members. The program allows participants to make a direct investment in Endo ordinary shares during a pre-defined period, which the Company would immediately grant a Matched PSU for each qualifying ordinary share purchased up to the employee’s base salary. The Matched PSUs would vest on the third anniversary of the date issued to the employee if the CAGR of the Company’s ordinary shares is at least 10% over the three-year period. This program can be offered on a periodic basis, and the initial offering period was open from November 2014 through December 2015, not including blackout periods.

A summary of our nonvested restricted and performance stock units for the years ended December 31 is presented below:



	Number of Shares		Aggregate Intrinsic Value
Nonvested as of January 1, 2014	2,262,428
Granted	609,357
Forfeited	(374,463	)
Vested	(842,569	)
Nonvested as of December 31, 2014	1,654,753
Granted	927,214
Forfeited	(251,351	)
Vested	(523,763	)
Nonvested as of December 31, 2015	1,806,853
Granted	1,582,429
Forfeited	(975,994	)
Vested	(728,228	)
Nonvested as of December 31, 2016	1,685,060		$	27,230,570
Vested and expected to vest as of December 31, 2016	1,524,287		$	24,632,473

As of December 31, 2016, the weighted average remaining requisite service period of these units was 2.3 years. The weighted average grant date fair value of the units granted during the years ended December 31, 2016, 2015 and 2014 was $43.52, $72.34 and $73.70 per unit, respectively. As of December 31, 2016, the total remaining unrecognized compensation cost related to non-vested RSUs and PSUs amounted to $30.5 million and $9.0 million, respectively.

Employee Stock Purchase Plan

The Endo International plc Employee Stock Purchase Plan (ESPP) is a Company-sponsored plan that enables employees to voluntarily elect, in advance of any of the four quarterly offering periods ending March 31, June 30, September 30 and December 31 of each year, to contribute up to 10% of their eligible compensation, subject to certain limitations, to purchase ordinary shares at 90% of the lower of the closing price of Endo ordinary shares on the first or last trading day of each offering period. The maximum number of shares that a participant may purchase in any calendar year is equal to $25,000 divided by the closing selling price per ordinary share on the first day of the offering period, subject to certain adjustments. Compensation expense is calculated in accordance with the applicable accounting guidance and is based on the share price at the beginning or end of each offering period and the purchase discount. Obligations under the ESPP may be satisfied by the reissuance of treasury stock, by the Company’s purchase of shares on the open market or by the authorization of new shares. The maximum number of shares available under the ESPP, pursuant to the terms of the ESPP plan document, is 1% of the common shares outstanding on April 15, 2011 or approximately 1.2 million shares. The ESPP shall continue in effect until the earlier of (i) the date when no shares are available for issuance under the ESPP, at which time the ESPP shall be suspended pursuant to the terms of the ESPP plan document, or (ii) December 31, 2022, unless earlier terminated. The ESPP has been suspended effective January 1, 2017. Compensation expense during the years ended December 31, 2016, 2015 and 2014 related to the ESPP totaled $0.8 million, $0.8 million and $0.6 million respectively. The Company issued 306,918 ordinary shares with a cost totaling $5.1 million during the year ended December 31, 2016 pursuant to the ESPP, 67,867 ordinary shares with a cost totaling $4.3 million during the year ended December 31, 2015 and 75,450 ordinary shares with a cost totaling $4.6 million during the year ended December 31, 2014.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References + Details

Other (Income) Expense, Net

12 Months Ended

Dec. 31, 2016

Component of Operating Income [Abstract]

OTHER (INCOME) EXPENSE, NET

NOTE 18. OTHER (INCOME) EXPENSE, NET

The components of Other (income) expense, net for the years ended December 31 are as follows (in thousands):



	2016			2015			2014
Net gain on sale of certain early-stage drug discovery and development assets	$	—		$	—		$	(5,200	)
Foreign currency loss (gain), net	2,991			(23,058		)	(10,054		)
Equity (earnings) loss from unconsolidated subsidiaries, net	(1,190		)	3,217			(8,325		)
Other-than-temporary impairment of equity investment	—			18,869			—
Legal settlement	—			(12,500		)	—
Costs associated with unused financing commitments	—			78,352			—
Other miscellaneous, net	(2,139		)	(1,189		)	(8,745		)
Other (income) expense, net	$	(338	)	$	63,691		$	(32,324	)

Foreign currency loss (gain), net results from the remeasurement of the Company’s foreign currency denominated assets and liabilities. During 2015, the Company recognized an other-than-temporary impairment of its Litha joint venture investment totaling $18.9 million, reflecting the excess carrying value of this investment over its estimated fair value. In addition, the Company incurred $78.4 million during 2015 related to unused commitment fees primarily associated with financing for the Par acquisition.

Income Taxes

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 19. INCOME TAXES

Our operations are conducted through our various subsidiaries in numerous jurisdictions throughout the world. We have provided for income taxes based upon the tax laws and rates in the countries in which our operations are conducted.

The components of our (loss) income from continuing operations before income tax by geography for the years ended December 31 are as follows (in thousands):



	2016			2015			2014
United States	$	(4,309,211	)	$	(626,740	)	$	(33,459	)
International	385,355			(811,124		)	133,334
Total (loss) income from continuing operations before income tax	$	(3,923,856	)	$	(1,437,864	)	$	99,875

Income tax from continuing operations consists of the following for the years ended December 31 (in thousands):



	2016			2015			2014
Current:
U.S. Federal	$	18,369		$	(308,909	)	$	30,385
U.S. State	9,501			(5,600		)	16,270
International	22,851			16,722			(2,550		)
Total current income tax	$	50,721		$	(297,787	)	$	44,105
Deferred:
U.S. Federal	$	(661,484	)	$	(779,757	)	$	(31,922	)
U.S. State	(239		)	(70,221		)	(7,740		)
International	(83,619		)	(9,376		)	(620		)
Total deferred income tax	$	(745,342	)	$	(859,354	)	$	(40,282	)
Excess tax benefits of stock compensation exercised	$	(5,463	)	$	19,676		$	33,501
Valuation allowance	—			—			943
Total income tax	$	(700,084	)	$	(1,137,465	)	$	38,267

A reconciliation of income tax from continuing operations at the U.S. federal statutory income tax rate to the total income tax provision from continuing operations for the years ended December 31 is as follows (in thousands):



	2016			2015			2014
Notional U.S. federal income tax provision at the statutory rate	$	(1,373,350	)	$	(503,271	)	$	34,956
State income tax, net of federal benefit	5,182			(45,823		)	10,095
Research and development credit	(3,549		)	(5,549		)	(2,535		)
Uncertain tax positions	(18,111		)	30,974			2,494
Residual tax on non-U.S. net earnings	(301,666		)	(359,831		)	(52,246		)
Effects of outside basis differences	(636,134		)	(786,130		)	—
Non-deductible goodwill impairment	926,881			248,403			—
Change in valuation allowance	762,604			278,339			952
Intra-entity transfers of assets	(92,859		)	—			—
Effect of permanent items:
Branded prescription drug fee	4,090			10,753			16,336
Domestic production activities deduction	—			—			5,468
Transaction-related expenses	229			9,872			5,889
Excise tax	—			—			15,398
Executive compensation limitation	—			467			3,590
Extinguishment of debt	—			—			(5,802		)
Share based compensation	614			950			2,227
Audit settlements	—			—			(1,875		)
Other	25,985			(16,619		)	3,320
Income tax	$	(700,084	)	$	(1,137,465	)	$	38,267

During the year ended December 31, 2016, the Company recorded a $636.1 million net tax benefit related to worthless stock deductions that are reflected as a component of benefits from outside basis differences. During the year ended December 31, 2015, the Company recorded a $674.2 million net tax benefit predominately related to a worthless stock deduction directly attributable to mesh product liability losses that is reflected as a component of benefits from outside basis differences. The Company claimed the worthless stock deduction on its 2015 U.S. Federal and State income tax returns.

Deferred income taxes result from temporary differences between the amount of assets and liabilities recognized for financial reporting and tax purposes. The components of the net deferred income tax liability were as follows, excluding assets and liabilities held for sale, shown on the balance sheets for the years ended December 31 are as follows (in thousands):



	2016			2015
Deferred tax assets:
Accrued expenses and customer allowances	$	232,101		$	286,620
Compensation related to stock options	24,246			22,532
Deferred interest expense	57,440			290,600
Fixed assets and intangible assets	55,473			—
Loss on capital assets	9,904			7,210
Net operating loss carryforward	4,410,386			635,030
Other	30,262			7,564
Research and development credit carryforward	4,244			56,489
Tax credit carryforwards	4,520			96,952
Uncertain tax positions	10,562			8,211
Total gross deferred income tax assets	$	4,839,138		$	1,411,208
Deferred tax liabilities:
Fixed assets and intangible assets	$	—		$	(1,759,009	)
Other	—			(25,978		)
Outside basis difference	(182,409		)	(59,434		)
Prepaid royalties	—			(413		)
Total gross deferred income tax liabilities	$	(182,409	)	$	(1,844,834	)
Valuation allowance	(4,841,209		)	(426,991		)
Net deferred income tax liability	$	(184,480	)	$	(860,617	)

At December 31, 2016, the Company had the following significant deferred tax assets for certain tax credits net of unrecognized tax benefits (in thousands):



Jurisdiction	2016		Begin to Expire
Canada
Investment tax credits	$	9,072	2022
United States
Research and development credits	$	4,244	2026

At December 31, 2016, the Company had the following significant deferred tax assets for net operating and capital loss carryforwards for tax purposes net of unrecognized tax benefits (in thousands):



Jurisdiction	2016		Begin to Expire
Ireland	$	11,758	Indefinite
Luxembourg	$	4,246,531	Indefinite
United States:
Federal ordinary losses	$	41,087	2020
State-capital losses	$	5,044	2026
State-ordinary losses	$	98,645	2017

A valuation allowance is required when it is more likely than not that all, or a portion of, a deferred tax asset will not be realized. The Company assesses the available positive and negative evidence to estimate if sufficient future taxable income will be generated to use the existing deferred tax assets. The amount of the deferred tax asset considered realizable, however, could be adjusted if estimates of future taxable income during the carryforward period are reduced or increased, or if objective negative evidence, in the form of cumulative losses, is no longer present and additional weight may be given to subjective evidence, such as projections for growth.

The Company has recorded a valuation allowance against certain jurisdictional net operating loss carryforwards and other tax attributes. As of December 31, 2016 and 2015, the valuation allowance was $4,841.2 million and $427.0 million, respectively. During the years ended December 31, 2016 and 2015, the Company increased its valuation allowance in the amount of $4,414.2 million and $386.3 million, respectively. The net increase in the Company’s valuation allowance as of December 31, 2016 was primarily split into three main components: $3,950.1 million related to losses within jurisdictions unable to support recognition of a deferred tax asset with the largest jurisdiction being Luxembourg, where the Company recognized a material loss on its investment in the equity of consolidated subsidiaries, $67.1 million relating to state tax benefits and $400.8 million related to recording a valuation allowance on U. S. deferred tax assets. The net increase in the Company’s valuation allowance as of December 31, 2015 was primarily split into three main components: $14.7 million related to acquisitions, $25.9 million relating to state tax benefits, and $349.4 million relating to losses within jurisdictions that the Company was unable to support the recognition of a deferred tax asset.

At December 31, 2016, the Company had the following significant valuation allowances for tax purposes (in thousands):



Jurisdiction	2016
Canada	$	2,692
Ireland	$	66,983
Luxembourg	$	4,246,531
Mexico	$	1,063
Netherlands	$	1,367
South Africa	$	26,240
United States	$	521,064

We have provided income taxes for earnings that are currently distributed as well as the taxes associated with certain earnings that are expected to be distributed in the future. No additional provision has been made for Irish and non-Irish income taxes on the undistributed earnings of subsidiaries or for unrecognized deferred tax liabilities for temporary differences related to basis differences in investments in subsidiaries, as such earnings are expected to be indefinitely reinvested, the investments are essentially permanent in duration, or we have concluded that no additional tax liability will arise as a result of the distribution of such earnings. As of December 31, 2016, certain subsidiaries had approximately $157.3 million of cumulative undistributed earnings that have been retained indefinitely and reinvested in our global operations, including working capital; property, plant and equipment; intangible assets; and research and development activities. A liability could arise if our intention to indefinitely reinvest such earnings were to change and amounts are distributed by such subsidiaries or if such subsidiaries are ultimately disposed. It is not practicable to estimate the additional income taxes related to indefinitely reinvested earnings or the basis differences related to investments in subsidiaries. Our current plans do not demonstrate a need to repatriate cash and cash equivalents that are designated as indefinitely reinvested in order to fund our operations, including investing and financing activities.

The Company and its subsidiaries are subject to income taxes in the U.S., various states and numerous foreign jurisdictions with varying statutes as to which tax years are subject to examination by the tax authorities. The Company has taken positions on its tax returns that may be challenged by various tax authorities for which reserves have been established for tax-related uncertainties. These accruals for tax-related uncertainties are based on the Company’s best estimate of the potential tax exposures. When particular matters arise, a number of years may elapse before such matters are audited and finally resolved. Favorable resolution of such matters could be recognized as a reduction of the Company’s effective tax rate in the year of resolution. Resolution of any particular issue could increase the effective tax rate and may require the use of cash in the year of resolution.

As of December 31, 2016, the Company had total unrecognized income tax benefits of $443.6 million. If recognized in future years, $435.4 million of these currently unrecognized income tax benefits would impact the income tax provision and effective tax rate. As of December 31, 2015, the Company had total unrecognized tax benefits of $328.9 million. If recognized in future years, $293.3 million of these unrecognized income tax benefits would impact the income tax provision and effective tax rate. The following table summarizes the activity related to unrecognized income tax benefits (in thousands):



	Unrecognized Tax Benefit Federal, State, and Foreign Tax
UTB Balance at January 1, 2014	$	58,629
Gross additions for current year positions	6,008
Gross additions for prior period positions	873
Gross reductions for prior period positions	(6,647		)
Decrease due to lapse of statute of limitations	(5,067		)
Decrease due to settlements	(597		)
Additions related to acquisitions	54,750
Currency translation adjustment	(2,619		)
UTB Balance at December 31, 2014	$	105,330
Gross additions for current year positions	65,439
Gross reductions for prior period positions	(234		)
Gross additions for prior period positions	3,460
Decrease due to lapse of statute of limitations	(75		)
Additions related to acquisitions	150,152
Currency translation adjustment	(7,825		)
UTB Balance at December 31, 2015	$	316,247
Gross additions for current year positions	142,778
Gross reductions for prior period positions	(35,888		)
Gross additions for prior period positions	2,111
Decrease due to lapse of statute of limitations	(3,085		)
Additions related to acquisitions	2,350
Currency translation adjustment	88
UTB Balance at December 31, 2016	$	424,601
Accrued interest and penalties	18,981
Total UTB balance including accrued interest and penalties	$	443,582
Current portion	$	—
Non-current portion	$	443,582

The Company records accrued interest as well as penalties related to uncertain tax positions as part of the provision for income taxes. As of December 31, 2016, we had recorded $19.0 million of accrued interest and penalties related to uncertain tax positions on the Consolidated Balance Sheet, all of which was recorded in income taxes. As of December 31, 2015, the balance of accrued interest and penalties was $12.7 million, all of which was recorded in income taxes. During the years ended December 31, 2016, 2015, and 2014, we recognized expense of $5.1 million, $1.6 million and $4.6 million, respectively, related to interest and penalties.

Our non-U.S. subsidiaries file income tax returns in the countries in which they have operations. Generally, these countries have statutes of limitations ranging from three to 10 years. Various non-U.S. subsidiary income tax returns are currently in the process of examination by taxing authorities.

It is expected that the amount of unrecognized tax benefits will change during the next twelve months; however, the Company does not anticipate any adjustments that would lead to a material impact on our results of operations or our financial position.

As of December 31, 2016, under applicable statutes, the following tax years remained subject to examination in the major tax jurisdictions indicated:



Jurisdiction		Open Years
Canada		2011 through 2016
India		2011 through 2016
Ireland		2013 through 2016
Luxembourg		2013 through 2016
Mexico		2011 through 2016
South Africa		2010 through 2016
United States - federal, state and local		2006 through 2016

Net Loss Per Share

12 Months Ended

Dec. 31, 2016

Earnings Per Share [Abstract]

NET LOSS PER SHARE

NOTE 20. NET LOSS PER SHARE

The following is a reconciliation of the numerator and denominator of basic and diluted net loss per share for the years ended December 31 (in thousands):



	2016			2015			2014
Numerator:
(Loss) income from continuing operations	$	(3,223,772	)	$	(300,399	)	$	61,608
Less: Net income (loss) from continuing operations attributable to noncontrolling interests	16			(283		)	(399		)
(Loss) income from continuing operations attributable to Endo International plc ordinary shareholders	$	(3,223,788	)	$	(300,116	)	62,007
Loss from discontinued operations attributable to Endo International plc ordinary shareholders, net of tax	(123,278		)	(1,194,926		)	(783,326		)
Net loss attributable to Endo International plc ordinary shareholders	$	(3,347,066	)	$	(1,495,042	)	$	(721,319	)
Denominator:
For basic per share data—weighted average shares	222,651			197,100			146,896
Dilutive effect of ordinary share equivalents	—			—			2,600
Dilutive effect of various convertible notes and warrants	—			—			7,234
For diluted per share data—weighted average shares	222,651			197,100			156,730

Basic net loss per share data is computed based on the weighted average number of ordinary shares outstanding during the period. Diluted loss per share data is computed based on the weighted average number of ordinary shares outstanding and, if there is net income from continuing operations attributable to Endo ordinary shareholders during the period, the dilutive impact of ordinary share equivalents outstanding during the period. Ordinary share equivalents are measured under the treasury stock method.

All stock options and stock awards were excluded from the diluted share calculation for the years ended December 31, 2016 and 2015 because their effect would have been anti-dilutive, as the Company was in a loss position. For the year ended December 31, 2014, stock options and stock awards of 0.7 million were excluded from the diluted share calculation because their effect would have been anti-dilutive.

The 1.75% Convertible Senior Subordinated Notes due April 15, 2015 were only included in the dilutive net loss per share calculations using the treasury stock method during periods in which the average market price of our ordinary shares was above the applicable conversion price of the Convertible Notes, or $29.20 per share, and the impact would not have been anti-dilutive. In these periods, under the treasury stock method, we calculated the number of shares issuable under the terms of these notes based on the average market price of the shares during the period, and included that number in the total diluted shares outstanding for the period.

We entered into convertible note hedge and warrant agreements, which have subsequently been settled, that, in combination, had the economic effect of reducing the dilutive impact of the Convertible Notes. However, we separately analyzed the impact of the convertible note hedge and the warrant agreements on diluted weighted average shares outstanding. As a result, the purchases of the convertible note hedges were excluded because their impact would have been anti-dilutive. The treasury stock method was applied when the warrants were in-the-money with the proceeds from the exercise of the warrant used to repurchase shares based on the average share price in the calculation of diluted weighted average shares. Until the warrants were in-the-money, they had no impact to the diluted weighted average share calculation.

The dilutive impact of the 1.50% convertible senior notes due 2018 was calculated using the if-converted method, assuming the notes were converted at the time of issuance.

Savings And Investment Plan And Deferred Compensation Plans	12 Months Ended
	Dec. 31, 2016
Savings And Investment Plan And Deferred Compensation Plans [Abstract]
Savings And Investment Plan And Deferred Compensation Plans	NOTE 21. SAVINGS AND INVESTMENT PLAN AND DEFERRED COMPENSATION PLANS Savings and Investment Plan Endo established a defined contribution Savings and Investment Plan (the Endo 401(k) Plan) covering all employees. Employee contributions can be made on a pre-tax basis under section 401(k) of the Internal Revenue Code (the Code). Effective January 1, 2014, the Company will match 100% of the first 3% of eligible cash compensation that a participant contributes to the Endo 401(k) Plan plus 50% of the next 2% for a total of up to 4% of the participants’ contributions subject to limitations under section 401(k) of the Code. Participants are immediately vested with respect to their own contributions and the Company’s matching contributions. Costs incurred for contributions made by us to the 401(k) plans amounted to $11.5 million, $8.6 million and $7.5 million for the years ended December 31, 2016, 2015 and 2014, respectively. Executive Deferred Compensation Plan In December 2007, the Board of Directors adopted an executive deferred compensation plan (the Executive Deferred Compensation Plan) and a 401(k) restoration plan (the 401(k) Restoration Plan) both effective as of January 1, 2008. Both plans cover employees earning over the Internal Revenue Code plan compensation limit, which would include the chief executive officer, chief financial officer and other named executive officers. The Executive Deferred Compensation Plan allows for deferral of up to 50% of the bonus, with payout to occur as elected, either in a lump sum or in installments, and up to 100% of restricted stock units granted, with payout to occur either in a lump sum or in installments. Under the 401(k) Restoration Plan the participant may defer the amount of base salary and bonus that would have been deferrable under the Endo 401(k) Plan (up to 50% of salary and bonus) if not for the qualified plan statutory limits on deferrals and contributions. Payment occurs as elected, either in lump sum or in installments. Directors Stock Election Plan In December 2007, Endo established a directors stock election plan. The purpose of this plan is to provide non-employee directors the opportunity to have some, or all of their retainer fees delivered in the form of Endo ordinary shares. The amount of shares will be determined by dividing the portion of cash fees elected to be received as shares by the closing price of the shares on the day the payment would have otherwise been paid in cash.

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 22. SUBSEQUENT EVENTS Disposition of Litha Business On February 27, 2017, the Company entered into a definitive agreement to sell Litha to Acino Pharma AG for up to $100 million in cash. The purchase price payable at the closing is subject to adjustments, including net working capital and net indebtedness adjustments. The transaction is expected to close in the second quarter of 2017 and is subject to customary conditions, including the expiration or termination of any applicable waiting periods under applicable competition laws. The assets and liabilities of the Litha business are classified as held for sale in the Consolidated Balance Sheet as of December 31, 2016. Refer to Note 3. Discontinued Operations and Held for Sale for further discussion.

Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2016

Quarterly Financial Data [Abstract]

Quarterly Financial Data (Unaudited)

NOTE 23. QUARTERLY FINANCIAL DATA (UNAUDITED)



	Quarter Ended
	March 31,			June 30,			September 30,			December 31,
	(in thousands, except per share data)
2016 (1)
Total revenues	$	963,539		$	920,887		$	884,335		$	1,241,513
Gross profit	$	274,834		$	288,669		$	326,863		$	484,935
(Loss) income from continuing operations	$	(88,763	)	$	389,812		$	(191,496	)	$	(3,333,325	)
Discontinued operations, net of tax	$	(45,108	)	$	(46,216	)	$	(27,423	)	$	(4,531	)
Net (loss) income attributable to Endo International plc	$	(133,869	)	$	343,578		$	(218,919	)	$	(3,337,856	)
Net (loss) income per share attributable to Endo International plc ordinary shareholders—Basic:
Continuing operations	$	(0.40	)	$	1.75		$	(0.86	)	$	(14.96	)
Discontinued operations	(0.20		)	(0.21		)	(0.12		)	(0.02		)
Basic	$	(0.60	)	$	1.54		$	(0.98	)	$	(14.98	)
Net (loss) income per share attributable to Endo International plc ordinary shareholders—Diluted:
Continuing operations	$	(0.40	)	$	1.75		$	(0.86	)	$	(14.96	)
Discontinued operations	(0.20		)	(0.21		)	(0.12		)	(0.02		)
Diluted	$	(0.60	)	$	1.54		$	(0.98	)	$	(14.98	)
Weighted average shares—Basic	222,302			222,667			222,767			222,870
Weighted average shares—Diluted	222,302			222,863			222,767			222,870
2015 (2)
Total revenues	$	714,128		$	735,166		$	745,727		$	1,073,697
Gross profit	$	329,862		$	296,308		$	303,268		$	263,629
Income (loss) from continuing operations	$	150,492		$	(90,894	)	$	(803,706	)	$	443,709
Discontinued operations, net of tax	$	(226,210	)	$	(159,632	)	$	(246,782	)	$	(562,302	)
Net loss attributable to Endo International plc	$	(75,718	)	$	(250,419	)	$	(1,050,442	)	$	(118,463	)
Net loss per share attributable to Endo International plc ordinary shareholders—Basic:
Continuing operations	$	0.89		$	(0.49	)	$	(3.84	)	$	1.98
Discontinued operations	(1.34		)	(0.86		)	(1.18		)	(2.51		)
Basic	$	(0.45	)	$	(1.35	)	$	(5.02	)	$	(0.53	)
Net loss per share attributable to Endo International plc ordinary shareholders—Diluted:
Continuing operations	$	0.85		$	(0.49	)	$	(3.84	)	$	1.97
Discontinued operations	(1.28		)	(0.86		)	(1.18		)	(2.50		)
Diluted	$	(0.43	)	$	(1.35	)	$	(5.02	)	$	(0.53	)
Weighted average shares—Basic	169,653			185,328			209,274			224,147
Weighted average shares—Diluted	176,825			185,328			209,274			225,321

__________

(1)

(Loss) income from continuing operations for the year ended December 31, 2016 was impacted by (1) acquisition-related and integration items of $12.6 million, $48.2 million, $19.5 million and $7.4 million during the first, second, third and fourth quarters, respectively; these costs are net of a benefit due to changes in the fair value of contingent consideration of $10.7 million and $1.0 million during the first and fourth quarters, respectively, and include charges of $23.9 million and $11.6 million during the second and third quarters, respectively (2) asset impairment charges of $129.6 million, $40.0 million, $93.5 million and $3,518.1 million during the first, second, third and fourth quarters, respectively (3) inventory step-up and certain manufacturing costs that will be eliminated pursuant to integration plans of $68.5 million, $29.1 million, $14.2 million and $13.9 million during the first, second, third and fourth quarters, respectively (4) certain integration costs and separation benefits incurred in connection with continued efforts to enhance the Company’s operations and other miscellaneous costs of $38.5 million, $22.2 million, $9.8 million and $37.1 million during the first, second, third and fourth quarters, respectively, and (5) other charges related to litigation-related and other contingent matters totaling $5.2 million, $5.3 million and $18.3 million during the first, second and third quarters, respectively, and a reduction of charges of $4.8 million during the fourth quarter.

(2)

Income (loss) from continuing operations for the year ended December 31, 2015 was impacted by (1) acquisition-related and integration items of $34.6 million, $44.2 million, $(27.7) million and $54.1 million during the first, second, third and fourth quarters, respectively; these costs are net of a benefit due to changes in the fair value of contingent consideration of $0.8 million, $2.5 million, and $80.3 million during the first, second and third quarters, respectively and a charge of $17.9 million during the fourth quarter (2) asset impairment charges of $7.0 million, $70.2 million, $923.6 million and $139.9 million during the first, second, third and fourth quarters (3) inventory step-up and certain manufacturing costs that will be eliminated pursuant to integration plans of $39.9 million, $48.9 million, $42.9 million and $117.7 million during the first, second, third and fourth quarters, respectively (4) certain integration costs and separation benefits incurred in connection with continued efforts to enhance the Company’s operations and other miscellaneous costs of $41.8 million, $5.8 million, $22.7 million and $55.2 million during the first, second, third and fourth quarters, respectively (5) other charges related to litigation-related and other contingent matters totaling $13.0 million, $6.9 million and $17.2 million during the first, second and fourth quarters, respectively (6) loss on extinguishment of debt of $1.0 million, $40.9 million and $25.6 million during the first, third and fourth quarters, respectively (7) costs associated with unused financing commitments of $11.8 million, $2.3 million and $64.3 million during the first, second and third quarters, respectively, (8) a charge of $18.9 million for an other-than-temporary impairment of equity investment of during the second quarter and (9) a charge of $37.6 million for the acceleration of Auxilium employee equity awards at closing during the first quarter.

Quarterly and year to date computations of per share amounts are made independently, therefore, the sum of the per share amounts for the quarters may not equal the per share amounts for the year.

The operating results of the AMS business are reported as Discontinued operations, net of tax in the Consolidated Statements of Operations for all periods presented. For additional information, see Note 3. Discontinued Operations and Held for Sale.

SCHEDULE I -- Condensed Financial Information of the Registrant

12 Months Ended

Dec. 31, 2016

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

SCHEDULE I -- Condensed Financial Information of the Registrant

ENDO INTERNATIONAL PLC

CONDENSED BALANCE SHEETS (Parent Company Only)

DECEMBER 31, 2016 AND 2015

(In thousands)



	December 31, 2016		December 31, 2015
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	1,576	$	1,535
Accounts receivable	—		139
Accounts receivable from subsidiaries	33,979		29,197
Prepaid expenses and other current assets	1,065		1,139
Total current assets	$	36,620	$	32,010
INVESTMENT IN SUBSIDIARIES	2,721,656		6,000,170
TOTAL ASSETS	$	2,758,276	$	6,032,180
LIABILITIES AND EQUITY
CURRENT LIABILITIES:
Accounts payable and accrued expenses	2,703		2,094
Payables to subsidiaries	29,266		37,338
Total current liabilities	$	31,969	$	39,432
PAYABLES TO SUBSIDIARIES	24,718		24,718
EQUITY:
Euro deferred shares	42		43
Ordinary shares	22		22
Other equity	2,701,525		5,967,965
Total equity	$	2,701,589	$	5,968,030
TOTAL LIABILITIES AND EQUITY	$	2,758,276	$	6,032,180

See Notes to Condensed Financial Information.

ENDO INTERNATIONAL PLC

CONDENSED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (Parent Company Only)

YEARS ENDED DECEMBER 31, 2016, 2015 AND 2014

(In thousands)



	2016			2015			2014
COSTS AND EXPENSES:
Selling, general and administrative	$	40,139		$	31,922		$	18,618
Acquisition-related and integration items	1,060			1,247			3,407
OPERATING LOSS	$	(41,199	)	$	(33,169	)	$	(22,025	)
OTHER EXPENSE, NET	8			127			31
LOSS BEFORE INCOME TAXES	$	(41,207	)	$	(33,296	)	$	(22,056	)
EQUITY IN NET LOSS OF SUBSIDIARIES	(3,305,859		)	(1,461,746		)	(699,263		)
NET LOSS	$	(3,347,066	)	$	(1,495,042	)	$	(721,319	)
OTHER COMPREHENSIVE INCOME (LOSS)	30,771			(256,213		)	(119,173		)
COMPREHENSIVE LOSS	$	(3,316,295	)	$	(1,751,255	)	$	(840,492	)

See Notes to Condensed Financial Information.

ENDO INTERNATIONAL PLC

CONDENSED STATEMENTS OF CASH FLOWS (Parent Company Only)

YEARS ENDED DECEMBER 31, 2016, 2015 AND 2014

(In thousands)



	2016			2015			2014
NET CASH USED IN OPERATING ACTIVITIES	$	(45,181	)	$	(8,696	)	$	(25,591	)
INVESTING ACTIVITIES:
Investment in subsidiaries	—			(2,236,752		)	—
Proceeds from dividends	54,770			250,000			—
Net cash provided by (used in) investing activities	$	54,770		$	(1,986,752	)	$	—
FINANCING ACTIVITIES:
Payments of tax withholding for restricted shares	(11,500		)	(15,398		)	(3,607		)
Exercise of options	1,952			27,217			29,766
Repurchase of ordinary shares	—			(250,088		)	—
Issuance of ordinary shares	—			2,300,000			—
Payments related to the issuance of ordinary shares	—			(65,316		)	—
Net cash (used in) provided by financing activities	$	(9,548	)	$	1,996,415		$	26,159
NET INCREASE IN CASH AND CASH EQUIVALENTS	$	41		$	967		$	568
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1,535			568			—
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	1,576		$	1,535		$	568

See Notes to Condensed Financial Information.

ENDO INTERNATIONAL PLC

NOTES TO CONDENSED FINANCIAL STATEMENTS (Parent Company Only)

FOR THE YEARS ENDED DECEMBER 31, 2016, 2015 AND 2014

NOTE 1. BASIS OF PRESENTATION

The accompanying Condensed Financial Statements of Endo International plc (referred to in these Condensed Financial Statements as the Parent Company) have been prepared on a parent-only basis. Under this basis of presentation, the Parent Company’s investments in its consolidated subsidiaries are presented under the equity method of accounting.

As of December 31 of each of the years presented in these Condensed Financial Statements, the Parent Company has intercompany balances with its equity method subsidiaries. Additionally, during each of the years presented in these Condensed Financial Statements, the Parent Company has engaged in transactions with its equity method subsidiaries. In connection with these transactions, there are frequent cash movements between the Parent Company and these subsidiaries, certain of which are structured and accounted for as dividends. Transactions between Endo International plc and its consolidated subsidiaries, which are eliminated in our Consolidated Financial Statements, are presented in these Condensed Financial Statements.

NOTE 2. DIVIDENDS RECEIVED

Endo International plc received dividends of $54.8 million and $250.0 million in 2016 and 2015, respectively, from its consolidated subsidiaries. Endo International plc received no dividends in 2014 from its consolidated subsidiaries.

NOTE 3. PAYABLE TO SUBSIDIARIES

On February 28, 2014, Endo International plc issued $24.7 million in aggregate principal amount of a non-interest bearing note to one of its equity method subsidiaries. The loan is due upon the earlier of the expiration date of five years from the issuance date or upon written demand by the subsidiary.

NOTE 4. GUARANTEES

In accordance with the provisions of Section 357 of the Companies Act 2014, the Parent Company has guaranteed the liabilities of certain of its Irish subsidiaries in respect of the year ended December 31, 2015 in order to avail of the exemption from the filing provisions under Section 347 of the Companies Act 2014. These Irish subsidiaries are Endo Ventures Limited and Endo DAC.

The Parent Company is also a guarantor on both Dublin leases at Minerva House and Simmonscourt House, respectively, both with an address at Simmonscourt Road, Dublin 4, Ireland.

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References + Details

SCHEDULE II--Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2016

Valuation and Qualifying Accounts [Abstract]

SCHEDULE II--Valuation and Qualifying Accounts

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

(in thousands)



	Balance at Beginning of Period		Additions, Costs and Expenses		Deductions, Write-offs			Other (1)			Balance at End of Period
Allowance For Doubtful Accounts:
Year Ended December 31, 2014	$	5,594	$	165	$	(1,840	)	$	—		$	3,919
Year Ended December 31, 2015	$	3,919	$	5,073	$	(5,212	)	$	—		$	3,780
Year Ended December 31, 2016	$	3,780	$	6,515	$	(3,339	)	$	—		$	6,956
Valuation Allowance For Deferred Tax Assets:
Year Ended December 31, 2014	$	18,773	$	4,618	$	(3,799	)	$	21,054		$	40,646
Year Ended December 31, 2015	$	40,646	$	386,087	$	(17,106	)	$	17,364		$	426,991
Year Ended December 31, 2016	$	426,991	$	4,416,478	$	(2,039	)	$	(221	)	$	4,841,209

__________


(1)	Represents opening balances of businesses acquired in the period.

All other financial statement schedules have been omitted because they are not applicable or the required information is included in the Consolidated Financial Statements or notes thereto.

3. Exhibits: The information called for by this Item is incorporated by reference to the Exhibit Index of this Report.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2016

Summary Of Significant Accounting Policies [Line Items]

Consolidation and Basis of Presentation

Consolidation and Basis of Presentation—The Consolidated Financial Statements include the accounts of wholly owned subsidiaries after the elimination of intercompany accounts and transactions.

Reclassifications

Reclassifications—Certain prior period amounts have been reclassified to conform to the current period presentation.

Use of Estimates

Customer, Product And Supplier Concentration

Revenue Recognition

Revenue Recognition—

Pharmaceutical Products

Sales Deductions

Research and Development (R&D)

Cash and Cash Equivalents

Restricted Cash and Cash Equivalents

Marketable Securities

Marketable Securities—The Company has equity securities, which consist of investments in the stock of publicly traded companies.

Accounts Receivable

Concentrations Of Credit Risk

Inventories

Property, Plant and Equipment

Computer Software

Lease Accounting

Long-Lived Asset Impairment Testing

In-Process Research and Development Assets (IPR&D)

Goodwill

Contingencies

Contingent Consideration

Share Repurchases

Advertising Costs

Cost of Revenues

Share-Based Compensation

Foreign Currency Translation

Income Taxes

Comprehensive Income

Recent Accounting Pronouncements



Year ended December 31, (in millions):	As Reported			Effect of Adoption			Upon Adoption
2016:
Net cash provided by operating activities	$	524,439		$	3,204		$	527,643
Net cash (used in) financing activities	$	(393,982	)	$	(3,204	)	$	(397,186	)
2015:
Net cash provided by (used in) operating activities	$	62,026		$	21,979		$	84,005
Net cash provided by financing activities	$	6,055,467		$	(21,979	)	$	6,033,488
2014:
Net cash provided by (used in) operating activities	$	337,776		$	35,188		$	372,964
Net cash provided by financing activities	$	302,857		$	(35,188	)	$	267,669

License Rights

Summary Of Significant Accounting Policies [Line Items]

Intangible Assets

Tradenames

Summary Of Significant Accounting Policies [Line Items]

Intangible Assets

Developed technology

Summary Of Significant Accounting Policies [Line Items]

Intangible Assets

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2016

Concentration Risk [Line Items]

Estimated useful lives

Depreciation is based on the following estimated useful lives, as of December 31, 2016:



	Range of Useful Lives, from:
Buildings	10 years	to	40 years
Machinery and equipment	2 years	to	20 years
Leasehold improvements	2 years	to	20 years
Computer equipment and software	2 years	to	7 years
Assets under capital lease	Shorter of useful life or lease term
Furniture and fixtures	3 years	to	10 years



	Land and Buildings			Machinery and Equipment			Leasehold Improve- ments			Computer Equipment and Software			Assets under Capital Lease			Furniture and Fixtures			Assets under Construc- tion			Total
	(In thousands)
Cost:
At January 1, 2016	$	337,545		$	186,547		$	46,478		$	126,608		$	9,121		$	20,762		$	109,883		$	836,944
Additions	12,346			64,687			5,549			29,009			716			830			25,273			138,410
Additions due to acquisitions	883			1,085			(73		)	766			—			510			1,573			4,744
Disposals/transfers/impairments/other	(27,298		)	(24,388		)	(1,448		)	(37,656		)	(682		)	(982		)	(7,541		)	(99,995		)
Effect of currency translation	(939		)	(98		)	(147		)	201			—			(34		)	(86		)	(1,103		)
At December 31, 2016	$	322,537		$	227,833		$	50,359		$	118,928		$	9,155		$	21,086		$	129,102		$	879,000
Accumulated Depreciation:
At January 1, 2016	$	(41,987	)	$	(39,512	)	$	(11,094	)	$	(64,819	)	$	(3,458	)	$	(2,558	)	$	2,108		$	(161,320	)
Additions	(25,394		)	(36,522		)	(7,640		)	(31,885		)	(3,015		)	(2,402		)	—			(106,858		)
Disposals/transfers/impairments/other	16,427			11,650			(2,553		)	33,891			700			497			(2,108		)	58,504
Effect of currency translation	184			65			24			(23		)	—			20			—			270
At December 31, 2016	$	(50,770	)	$	(64,319	)	$	(21,263	)	$	(62,836	)	$	(5,773	)	$	(4,443	)	$	—		$	(209,404	)
Net Book Amount:
At December 31, 2016	$	271,767		$	163,514		$	29,096		$	56,092		$	3,382		$	16,643		$	129,102		$	669,596
At December 31, 2015	$	295,558		$	147,035		$	35,384		$	61,789		$	5,663		$	18,204		$	111,991		$	675,624

Schedule of new accounting pronouncements

The table below presents the effect on the Company’s consolidated statement of cash flows for each of the years ended December 31, 2016, 2015 and 2014. These amounts are not necessarily indicative of amounts that the Company will recognize in future years related to the excess income tax benefits or deficiencies nor the cash paid for withholding taxes.



Year ended December 31, (in millions):	As Reported			Effect of Adoption			Upon Adoption
2016:
Net cash provided by operating activities	$	524,439		$	3,204		$	527,643
Net cash (used in) financing activities	$	(393,982	)	$	(3,204	)	$	(397,186	)
2015:
Net cash provided by (used in) operating activities	$	62,026		$	21,979		$	84,005
Net cash provided by financing activities	$	6,055,467		$	(21,979	)	$	6,033,488
2014:
Net cash provided by (used in) operating activities	$	337,776		$	35,188		$	372,964
Net cash provided by financing activities	$	302,857		$	(35,188	)	$	267,669

Customer Concentration Risk

Concentration Risk [Line Items]

Schedules of concentration of risk, by risk factor

Total revenues from direct customers that accounted for 10% or more of our total consolidated revenues during the years ended December 31 are as follows:



	2016		2015		2014
Cardinal Health, Inc.	26	%	21	%	21	%
McKesson Corporation	27	%	31	%	31	%
AmerisourceBergen Corporation	25	%	23	%	16	%

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22580-107794

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=66092750

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e765-108305

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22583-107794

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e725-108305

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

+ Details

Discontinued Operations and Held For Sale (Tables)

12 Months Ended

Dec. 31, 2016

Discontinued Operations and Disposal Groups [Abstract]

Schedule of disposal groups, including discontinued operations, income statement, balance sheet and additional disclosures

The following table provides the components of Assets and Liabilities held for sale of Litha as of December 31, 2016 (in thousands):



	December 31, 2016
Current assets	$	50,167
Property, plant and equipment	3,527
Other intangibles, net	29,950
Other assets	11,343
Assets held for sale	$	94,987
Current liabilities	$	18,642
Deferred taxes	—
Other liabilities	5,696
Liabilities held for sale	$	24,338

The following table provides the operating results of AMS Discontinued operations, net of tax for the years ended December 31 (in thousands):



	2016			2015			2014
Revenue	$	30,101		$	305,256		$	496,505
Litigation related and other contingencies, net	$	20,115		$	1,107,752		$	1,273,358
Asset impairment charges	$	21,328		$	230,703		$	—
Gain on sale of business	$	—		$	13,550		$	—
Loss from discontinued operations before income taxes	$	(123,164	)	$	(1,352,344	)	$	(1,225,576	)
Income tax benefit	$	—		$	(157,418	)	$	(440,107	)
Discontinued operations, net of tax	$	(123,164	)	$	(1,194,926	)	$	(785,469	)

The following table provides the Depreciation and amortization and Purchases of property, plant and equipment of AMS for the years ended December 31 (in thousands):



	2016			2015			2014
Cash flows from discontinued operating activities:
Net loss	$	(123,164	)	$	(1,194,926	)	$	(785,469	)
Depreciation and amortization	$	—		$	11,555		$	70,275
Net cash used in discontinued investing activities:
Purchases of property, plant and equipment	$	(138	)	$	(2,709	)	$	(4,423	)

Restructuring and related costs

A summary of expenses related to the Astora restructuring initiative is included below for the year ended December 31, 2016 (in thousands):



	2016
Employee separation, retention and other benefit-related costs	$	20,476
Asset impairment charges	21,328
Contract termination charges	8,074
Other wind down costs	10,972
Total	$	60,850

A summary of expenses related to the Auxilium restructuring initiatives is included below for the year ended December 31, 2015 (in thousands):



	December 31, 2015
Employee Separation and Other Benefit-Related Costs	$	26,696
Asset Impairment Charges	7,000
Other Restructuring Costs	8,215
Total	$	41,911

Schedule of restructuring reserve by type of cost

The following table provides the operating results of HealthTronics Discontinued operations, net of tax for the year ended December 31, 2014 (in thousands).



	2014
Revenue	$	14,443
Income from discontinued operations before income taxes	$	6,434
Income tax expense	$	757
Discontinued operations, net of tax	$	5,677

Changes to this accrual during the year ended December 31, 2016 were as follows (in thousands):



	Employee Separation, Retention and Other Benefit-Related Costs			Contract Termination Charges			Other Restructuring Costs			Total
Liability balance as of January 1, 2016	$	—		$	—		$	—		$	—
Expenses	20,476			8,074			5,798			34,348
Cash distributions	(16,621		)	(6,413		)	(5,798		)	(28,832		)
Liability balance as of December 31, 2016	$	3,855		$	1,661		$	—		$	5,516

Changes to this accrual during the years ended December 31, 2016 and 2015 were as follows (in thousands):



	Total
Liability balance as of January 1, 2015	$	—
Expenses	23,591
Cash distributions	(5,677		)
Liability balance as of January 1, 2016	$	17,914
Expenses	5,010
Cash distributions	(19,655		)
Liability balance as of December 31, 2016	$	3,269

Changes to this accrual during the year ended December 31, 2016 were as follows (in thousands):



	Employee Separation and Other Benefit-Related Costs			Other Restructuring Costs			Total
Liability balance as of January 1, 2015	$	—		$	—		$	—
Expenses	26,696			8,215			34,911
Cash distributions	(21,343		)	(1,305		)	(22,648		)
Liability balance as of January 1, 2016	$	5,353		$	6,910		$	12,263
Cash distributions	(5,353		)	(1,406		)	(6,759		)
Liability balance as of December 31, 2016	$	—		$	5,504		$	5,504

Changes to the accrual during the year ended December 31, 2016 were as follows (in thousands):



	Total
Liability balance as of January 1, 2016	$	—
Expenses	16,983
Cash distributions	(7,044		)
Liability balance as of December 31, 2016	$	9,939

Changes to the accrual during the year ended December 31, 2016 were as follows (in thousands):



	Employee Separation and Other Benefit-Related Costs		Contract Termination Charges		Total
Liability balance as of January 1, 2016	$	—	$	—	$	—
Expenses	16,544		5,224		21,768
Cash distributions	—		—		—
Liability balance as of December 31, 2016	$	16,544	$	5,224	$	21,768

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=65878427&loc=SL51721533-107759

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
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-Section 50
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1361-107760

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721683-107760

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=64862545&loc=SL51724579-110230

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5C
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721675-107760

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
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-Section 50
-Paragraph 4A
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
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-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=64862545&loc=d3e2941-110230

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 205
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-Paragraph 5B
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721659-107760

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
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-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721671-107760

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
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-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721677-107760

+ Details

Restructuring (Tables)

12 Months Ended

Dec. 31, 2016

Restructuring and Related Activities [Abstract]

Schedule of restructuring reserve by type of cost

The following table provides the operating results of HealthTronics Discontinued operations, net of tax for the year ended December 31, 2014 (in thousands).



	2014
Revenue	$	14,443
Income from discontinued operations before income taxes	$	6,434
Income tax expense	$	757
Discontinued operations, net of tax	$	5,677

Changes to this accrual during the year ended December 31, 2016 were as follows (in thousands):



	Employee Separation, Retention and Other Benefit-Related Costs			Contract Termination Charges			Other Restructuring Costs			Total
Liability balance as of January 1, 2016	$	—		$	—		$	—		$	—
Expenses	20,476			8,074			5,798			34,348
Cash distributions	(16,621		)	(6,413		)	(5,798		)	(28,832		)
Liability balance as of December 31, 2016	$	3,855		$	1,661		$	—		$	5,516

Changes to this accrual during the years ended December 31, 2016 and 2015 were as follows (in thousands):



	Total
Liability balance as of January 1, 2015	$	—
Expenses	23,591
Cash distributions	(5,677		)
Liability balance as of January 1, 2016	$	17,914
Expenses	5,010
Cash distributions	(19,655		)
Liability balance as of December 31, 2016	$	3,269

Changes to this accrual during the year ended December 31, 2016 were as follows (in thousands):



	Employee Separation and Other Benefit-Related Costs			Other Restructuring Costs			Total
Liability balance as of January 1, 2015	$	—		$	—		$	—
Expenses	26,696			8,215			34,911
Cash distributions	(21,343		)	(1,305		)	(22,648		)
Liability balance as of January 1, 2016	$	5,353		$	6,910		$	12,263
Cash distributions	(5,353		)	(1,406		)	(6,759		)
Liability balance as of December 31, 2016	$	—		$	5,504		$	5,504

Changes to the accrual during the year ended December 31, 2016 were as follows (in thousands):



	Total
Liability balance as of January 1, 2016	$	—
Expenses	16,983
Cash distributions	(7,044		)
Liability balance as of December 31, 2016	$	9,939

Changes to the accrual during the year ended December 31, 2016 were as follows (in thousands):



	Employee Separation and Other Benefit-Related Costs		Contract Termination Charges		Total
Liability balance as of January 1, 2016	$	—	$	—	$	—
Expenses	16,544		5,224		21,768
Cash distributions	—		—		—
Liability balance as of December 31, 2016	$	16,544	$	5,224	$	21,768

Restructuring and related costs

A summary of expenses related to the Astora restructuring initiative is included below for the year ended December 31, 2016 (in thousands):



	2016
Employee separation, retention and other benefit-related costs	$	20,476
Asset impairment charges	21,328
Contract termination charges	8,074
Other wind down costs	10,972
Total	$	60,850

A summary of expenses related to the Auxilium restructuring initiatives is included below for the year ended December 31, 2015 (in thousands):



	December 31, 2015
Employee Separation and Other Benefit-Related Costs	$	26,696
Asset Impairment Charges	7,000
Other Restructuring Costs	8,215
Total	$	41,911

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2016

Paladin Labs Inc.

Business Acquisition [Line Items]

Schedule of revenue and net loss of acquired included in Condensed Consolidated Statements of Operations



Revenue	$	224,806
Net income attributable to Endo International plc	$	26,966
Basic net income per share	$	0.18
Diluted net income per share	$	0.17

Schedule of pro forma consolidated results



	Year Ended December 31, 2014
Unaudited pro forma consolidated results (in thousands, except per share data):
Revenue	$	2,423,683
Net loss attributable to Endo International plc	$	(727,961	)
Basic net (loss) per share	$	(4.96	)
Diluted net (loss) per share	$	(4.64	)

Auxilium Pharmaceuticals, Inc.

Business Acquisition [Line Items]

Schedule of revenue and net loss of acquired included in Condensed Consolidated Statements of Operations



Revenue	$	341,520
Net loss attributable to Endo International plc (1)	$	(469,986	)
Basic and diluted net loss per share	$	(2.38	)

__________


(1)	Net loss attributable to Endo International plc does not include any portion of the goodwill impairment charges recorded during 2015 since it is not possible to distinguish the amount of the charges directly attributable to Auxilium.

Schedule of pro forma consolidated results



	Year Ended December 31, 2015
Unaudited pro forma consolidated results (in thousands, except per share data):
Revenue	$	3,292,293
Net loss attributable to Endo International plc	$	(1,513,625	)
Basic and diluted net loss per share	$	(7.68	)

Par Pharmaceutical Holdings, Inc.

Business Acquisition [Line Items]

Schedule of revenue and net loss of acquired included in Condensed Consolidated Statements of Operations

The amounts of Par revenue and Net loss attributable to Endo International plc included in the Company’s Consolidated Statements of Operations for the year ended December 31, 2015 from and including September 25, 2015 to December 31, 2015 are as follows (in thousands, except per share data):



Revenue	$	401,238
Net loss attributable to Endo International plc	$	(4,348	)
Basic and diluted net loss per share	$	(0.02	)

Schedule of pro forma consolidated results



	Year Ended December 31, 2015
Unaudited pro forma consolidated results (in thousands, except per share data):
Revenue	$	4,268,110
Net loss attributable to Endo International plc	$	(1,594,130	)
Basic and diluted net loss per share	$	(8.09	)

Schedule of recognized identified assets acquired and liabilities assumed



	September 25, 2015		Measurement period adjustments			September 25, 2015 (As adjusted)
Cash and cash equivalents	$	215,612	$	—		$	215,612
Accounts and other receivables	530,664		(13,755		)	516,909
Inventories	330,406		(1,849		)	328,557
Prepaid expenses and other current assets	31,124		—			31,124
Deferred income tax assets, current	14,652		30,176			44,828
Property, plant and equipment	256,293		4,744			261,037
Intangible assets	3,627,000		(154,500		)	3,472,500
Other assets	8,477		—			8,477
Total identifiable assets	$	5,014,228	$	(135,184	)	$	4,879,044
Accounts payable and accrued expenses	$	551,614	$	(511	)	$	551,103
Deferred income tax liabilities	1,093,779		(44,961		)	1,048,818
Other liabilities	16,057		2,556			18,613
Total liabilities assumed	$	1,661,450	$	(42,916	)	$	1,618,534
Net identifiable assets acquired	$	3,352,778	$	(92,268	)	$	3,260,510
Goodwill	4,782,876		92,268			4,875,144
Net assets acquired	$	8,135,654	$	—		$	8,135,654

Schedule of valuation of the intangible assets acquired and related amortization periods

The valuation of the intangible assets acquired and related amortization periods are as follows:



	Valuation (in millions)		Amortization period (in years)
Developed Technology:
Vasostrict^®	$	556.0	8
Aplisol^®	312.4		11
Developed - Other - Non-Partnered (Generic Non-Injectable)	230.4		7
Developed - Other - Partnered (Combined)	164.4		7
Nascobal^®	118.3		9
Developed - Other - Non-Partnered (Generic Injectable)	116.4		10
Other	517.9		9
Total	$	2,015.8
In Process Research & Development (IPR&D):
IPR&D 2019 Launch	$	401.0	n/a
IPR&D 2018 Launch	283.8		n/a
Ezetimibe	147.6		n/a
IPR&D 2016 Launch	133.3		n/a
Ephedrine Sulphate	128.6		n/a
Neostigmine vial	118.6		n/a
Other	243.8		n/a
Total	$	1,456.7	n/a
Total other intangible assets	$	3,472.5	n/a

Segment Results (Tables)

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Schedule of reportable segments information

The following represents selected information for the Company’s reportable segments for the years ended December 31 (in thousands):



	2016		2015		2014
Net revenues to external customers:
U.S. Generic Pharmaceuticals	$	2,564,613	$	1,672,416	$	1,140,821
U.S. Branded Pharmaceuticals	1,166,294		1,284,607		969,437
International Pharmaceuticals (1)	279,367		311,695		270,425
Total net revenues to external customers	$	4,010,274	$	3,268,718	$	2,380,683

Adjusted income from continuing operations before income tax:
U.S. Generic Pharmaceuticals	$	1,079,479	$	741,767	$	464,029
U.S. Branded Pharmaceuticals	553,806		694,440		529,507
International Pharmaceuticals	84,337		81,789		80,683
Total segment adjusted income from continuing operations before income tax	$	1,717,622	$	1,517,996	$	1,074,219

__________


(1)	Revenues generated by our International Pharmaceuticals segment are primarily attributable to Canada, Latin America and South Africa.

Schedule of reconciliations of consolidated loss from continuing operations before income tax



	2016			2015			2014
Total consolidated loss from continuing operations before income tax	$	(3,923,856	)	$	(1,437,864	)	$	99,875
Interest expense, net	452,679			373,214			227,114
Corporate unallocated costs (1)	189,043			171,242			128,303
Amortization of intangible assets	876,451			561,302			218,712
Inventory step-up and certain manufacturing costs that will be eliminated pursuant to integration plans	125,699			249,464			65,582
Upfront and milestone payments to partners	8,330			16,155			51,774
Separation benefits and other cost reduction initiatives (2)	107,491			125,407			25,760
Impact of Voltaren^® Gel generic competition	(7,750		)	—			—
Acceleration of Auxilium employee equity awards at closing	—			37,603			—
Certain litigation-related charges, net (3)	23,950			37,082			42,084
Asset impairment charges (4)	3,781,165			1,140,709			22,542
Acquisition-related and integration items (5)	87,601			105,250			77,384
Loss on extinguishment of debt	—			67,484			31,817
Costs associated with unused financing commitments	—			78,352			—
Other-than-temporary impairment of equity investment	—			18,869			—
Foreign currency impact related to the remeasurement of intercompany debt instruments	366			(25,121		)	(13,153		)
Excise Tax	—			—			54,300
Other, net	(3,547		)	(1,152		)	42,125
Total segment adjusted income from continuing operations before income tax	$	1,717,622		$	1,517,996		$	1,074,219

__________


(1)	Corporate unallocated costs include certain corporate overhead costs, such as headcount and facility expenses and certain other income and expenses.

(2)


(3)	These amounts include charges for Litigation-related and other contingencies, net as further described in Note 14. Commitments and Contingencies.


(4)	Asset impairment charges primarily relate to charges to write down goodwill and intangible assets as further described in Note 10. Goodwill and Other Intangibles.

(5)

Schedule of additional selected financial information for reportable segments

The following represents additional selected financial information for our reportable segments for the years ended December 31, (in thousands):



	2016		2015		2014
Depreciation expense:
U.S. Generic Pharmaceuticals	$	79,839	$	29,193	$	16,751
U.S. Branded Pharmaceuticals	16,294		19,884		16,209
International Pharmaceuticals	2,557		3,147		1,856
Corporate unallocated	8,168		7,674		7,849
Total depreciation expense	$	106,858	$	59,898	$	42,665



	2016		2015		2014
Amortization expense:
U.S. Generic Pharmaceuticals	$	554,581	$	223,367	$	95,042
U.S. Branded Pharmaceuticals	261,235		280,954		78,890
International Pharmaceuticals	60,635		56,981		$	44,780
Total amortization expense	$	876,451	$	561,302	$	218,712

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2016

Fair Value Disclosures [Abstract]

Financial assets and liabilities measured at fair value on recurring basis

The Company’s financial assets and liabilities measured at fair value on a recurring basis at December 31, 2016 and 2015 were as follows (in thousands):



	Fair Value Measurements at Reporting Date using:
December 31, 2016	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Assets:
Money market funds	$	26,210	$	—	$	—	$	26,210
Time deposits	—		100,000		—		100,000
Equity securities	2,267		—		—		2,267
Total	$	28,477	$	100,000	$	—	$	128,477
Liabilities:
Acquisition-related contingent consideration—short-term	$	—	$	—	$	109,373	$	109,373
Acquisition-related contingent consideration—long-term	—		—		152,740		152,740
Total	$	—	$	—	$	262,113	$	262,113



	Fair Value Measurements at Reporting Date using:
December 31, 2015	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Assets:
Money market funds	$	51,145	$	—	$	—	$	51,145
Equity securities	3,889		—		—		3,889
Total	$	55,034	$	—	$	—	$	55,034
Liabilities:
Acquisition-related contingent consideration—short-term	$	—	$	—	$	65,265	$	65,265
Acquisition-related contingent consideration—long-term	—		—		78,237		78,237
Total	$	—	$	—	$	143,502	$	143,502

Changes to liability for acquisition-related contingent consideration



	2016			2015
Beginning of period	$	143,502		$	46,005
Amounts acquired	146,866			214,435
Amounts settled	(55,896		)	(37,583		)
Transfers (in) and/or out of Level 3	—			—
Measurement period adjustments	3,700			(13,434		)
Changes in fair value recorded in earnings	23,823			(65,640		)
Effect of currency translation	118			(281		)
End of period	$	262,113		$	143,502

The following table presents changes to the Company’s liability for acquisition-related contingent consideration during the year ended December 31, 2016 by acquisition (in thousands):



	Balance as of December 31, 2015		Acquisitions		Fair Value Adjustments and Accretion			Payments and Other			Balance as of December 31, 2016
Qualitest acquisition	$	1,137	$	—	$	(1,137	)	$	—		$	—
Sumavel acquisition	631		—		(631		)	—			—
Auxilium acquisition	26,435		—		8,952			(14,290		)	21,097
Lehigh Valley Technologies, Inc. acquisitions	97,003		—		30,676			(31,679		)	96,000
Voltaren Gel^® acquisition	—		146,055		(18,807		)	(8,853		)	118,395
Other	18,296		4,511		4,770			(956		)	26,621
Total	$	143,502	$	150,566	$	23,823		$	(55,778	)	$	262,113

The following table presents changes to the Company’s liability for acquisition-related contingent consideration during the year ended December 31, 2015 by acquisition (in thousands):



	Balance as of December 31, 2014		Acquisitions			Fair Value Adjustments and Accretion			Payments and Other			Balance as of December 31, 2015
Qualitest acquisition	$	10,305	$	—		$	(4,168	)	$	(5,000	)	$	1,137
Sumavel acquisition	4,700		—			(4,069		)	—			631
Auxilium acquisition	—		98,179			(62,370		)	(9,374		)	26,435
Lehigh Valley Technologies, Inc. acquisitions	—		88,200			31,071			(22,268		)	97,003
Natesto™	31,000		(4,313		)	(26,687		)	—			—
Other	—		18,935			583			(1,222		)	18,296
Total	$	46,005	$	201,001		$	(65,640	)	$	(37,864	)	$	143,502

Summary of available-for-sale securities

The following is a summary of available-for-sale securities held by the Company at December 31, 2016 and 2015 (in thousands):



	Available-for-sale
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized (Losses)		Fair Value
December 31, 2016
Money market funds	$	26,210	$	—	$	—	$	26,210
Total included in cash and cash equivalents	$	—	$	—	$	—	$	—
Total included in restricted cash and cash equivalents	$	26,210	$	—	$	—	$	26,210
Equity securities	$	—	$	—	$	—	$	—
Total other short-term available-for-sale securities	$	—	$	—	$	—	$	—
Equity securities	$	1,766	$	501	$	—	$	2,267
Long-term available-for-sale securities	$	1,766	$	501	$	—	$	2,267



	Available-for-sale
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized (Losses)		Fair Value
December 31, 2015
Money market funds	$	51,145	$	—	$	—	$	51,145
Total included in cash and cash equivalents	$	3	$	—	$	—	$	3
Total included in restricted cash and cash equivalents	$	51,142	$	—	$	—	$	51,142
Equity securities	$	24	$	10	$	—	$	34
Total other short-term available-for-sale securities	$	24	$	10	$	—	$	34
Equity securities	$	1,766	$	2,089	$	—	$	3,855
Long-term available-for-sale securities	$	1,766	$	2,089	$	—	$	3,855

Summary of nonrecurring fair value measurements

The Company’s financial assets and liabilities measured at fair value on a nonrecurring basis as of December 31, 2016 were as follows (in thousands):



	Fair Value Measurements at Reporting Date using:						Total Expense for the Year Ended December 31, 2016
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Expense for the Year Ended December 31, 2016
Assets:
Certain Astora property, plant and equipment (Note 3)	$	—	$	—	$	—	$	(5,041	)
Certain U.S. Generics Pharmaceuticals property, plant and equipment	—		—		11,360		(13,679		)
Certain U.S. Branded Pharmaceuticals intangible assets (Note 10)	—		—		4,621		(110,430		)
Certain U.S. Generic Pharmaceuticals intangible assets (Note 10)	—		—		872,474		(676,776		)
Certain International Pharmaceuticals intangible assets (Note 10)	—		—		139,313		(301,698		)
Certain Astora intangible assets (Note 3)	—		—		—		(16,287		)
Generics reporting unit goodwill (Note 10)	—		—		3,531,301		(2,342,549		)
Paladin reporting unit goodwill (Note 10)	—		—		170,572		(272,578		)
Somar reporting unit goodwill (Note 10)	—		—		24,044		(33,000		)
Litha reporting unit goodwill (Note 10)	—		—		—		(26,343		)
Other asset impairment charges	—		—		—		(4,112		)
Total	$	—	$	—	$	4,753,685	$	(3,802,493	)

The Company’s financial assets and liabilities measured at fair value on a nonrecurring basis as of December 31, 2015 were as follows (in thousands):



	Fair Value Measurements at Measurement Date using:
	Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Expense for the Year Ended December 31, 2015
Assets:
Auxilium leasehold improvements (Note 4)	$	—	$	—	$	—	$	(7,000	)
Litha equity investment	—		—		10,469		(18,869		)
Certain U.S. Branded Pharmaceuticals intangible assets (Note 10)	—		—		48,266		(175,031		)
Certain U.S. Generic Pharmaceuticals intangible assets (Note 10)	—		—		38,005		(181,000		)
Certain International Pharmaceuticals intangible assets (Note 10)	—		—		3,838		(14,579		)
UEO reporting unit goodwill (Note 10)	—		—		240,994		(673,500		)
Paladin reporting unit goodwill (Note 10)	—		—		436,919		(85,780		)
Total	$	—	$	—	$	778,491	$	(1,155,759	)
Liabilities:
Minimum Voltaren® Gel royalties due to Novartis	—		—		15,000		—
Total	$	—	$	—	$	15,000	$	—

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References + Details

Inventories (Tables)

12 Months Ended

Dec. 31, 2016

Inventory Disclosure [Abstract]

Schedule of inventory

Inventories consist of the following at December 31, 2016 and 2015 (in thousands):



	December 31, 2016		December 31, 2015
Raw materials (1)	$	175,240	$	210,038
Work-in-process (1)	100,494		177,821
Finished goods (1)	279,937		364,634
Total	$	555,671	$	752,493

__________

(1) The components of inventory shown in the table above are net of allowance for obsolescence.

Property, Plant And Equipment (Tables)

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment [Abstract]

Schedule of property, plant and equipment

Depreciation is based on the following estimated useful lives, as of December 31, 2016:



	Range of Useful Lives, from:
Buildings	10 years	to	40 years
Machinery and equipment	2 years	to	20 years
Leasehold improvements	2 years	to	20 years
Computer equipment and software	2 years	to	7 years
Assets under capital lease	Shorter of useful life or lease term
Furniture and fixtures	3 years	to	10 years



	Land and Buildings			Machinery and Equipment			Leasehold Improve- ments			Computer Equipment and Software			Assets under Capital Lease			Furniture and Fixtures			Assets under Construc- tion			Total
	(In thousands)
Cost:
At January 1, 2016	$	337,545		$	186,547		$	46,478		$	126,608		$	9,121		$	20,762		$	109,883		$	836,944
Additions	12,346			64,687			5,549			29,009			716			830			25,273			138,410
Additions due to acquisitions	883			1,085			(73		)	766			—			510			1,573			4,744
Disposals/transfers/impairments/other	(27,298		)	(24,388		)	(1,448		)	(37,656		)	(682		)	(982		)	(7,541		)	(99,995		)
Effect of currency translation	(939		)	(98		)	(147		)	201			—			(34		)	(86		)	(1,103		)
At December 31, 2016	$	322,537		$	227,833		$	50,359		$	118,928		$	9,155		$	21,086		$	129,102		$	879,000
Accumulated Depreciation:
At January 1, 2016	$	(41,987	)	$	(39,512	)	$	(11,094	)	$	(64,819	)	$	(3,458	)	$	(2,558	)	$	2,108		$	(161,320	)
Additions	(25,394		)	(36,522		)	(7,640		)	(31,885		)	(3,015		)	(2,402		)	—			(106,858		)
Disposals/transfers/impairments/other	16,427			11,650			(2,553		)	33,891			700			497			(2,108		)	58,504
Effect of currency translation	184			65			24			(23		)	—			20			—			270
At December 31, 2016	$	(50,770	)	$	(64,319	)	$	(21,263	)	$	(62,836	)	$	(5,773	)	$	(4,443	)	$	—		$	(209,404	)
Net Book Amount:
At December 31, 2016	$	271,767		$	163,514		$	29,096		$	56,092		$	3,382		$	16,643		$	129,102		$	669,596
At December 31, 2015	$	295,558		$	147,035		$	35,384		$	61,789		$	5,663		$	18,204		$	111,991		$	675,624

Goodwill And Other Intangibles (Tables)

12 Months Ended

Dec. 31, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of changes in the carrying amount of goodwill

Changes in the carrying amount of our goodwill for the years ended December 31, 2016 and 2015 were as follows (in thousands):



	Carrying Amount
	U.S. Generic Pharmaceuticals			U.S. Branded Pharmaceuticals			International Pharmaceuticals			Total
Goodwill as of December 31, 2014	$	1,071,637		$	1,131,932		$	694,206		$	2,897,775
Goodwill acquired during the period	4,718,297			544,344			7,660			5,270,301
Effect of currency translation	—			—			(109,442		)	(109,442		)
Goodwill impairment charges	$	—		$	(673,500	)	$	(85,780	)	$	(759,280	)
Goodwill as of December 31, 2015	$	5,789,934		$	1,002,776		$	506,644		$	7,299,354
Measurement period adjustments	83,916			8,352			1,366			93,634
Effect of currency translation on gross balance	—			—			3,336			3,336
Effect of currency translation on accumulated impairment	—			—			9,421			9,421
Goodwill impairment charges (1)	(2,342,549		)	(1,880		)	(331,921		)	(2,676,350		)
Goodwill as of December 31, 2016	$	3,531,301		$	1,009,248		$	188,846		$	4,729,395

__________


(1)	U.S. Branded Pharmaceuticals segment impairment charge is related to goodwill attributed to BELBUCA™.

The carrying amount of goodwill at December 31, 2016 and 2015 is net of the following accumulated impairments:



	Accumulated Impairment
	U.S. Generic Pharmaceuticals		U.S. Branded Pharmaceuticals		International Pharmaceuticals		Total
Accumulated impairment losses as of December 31, 2015	$	—	$	673,500	$	85,780	$	759,280
Accumulated impairment losses as of December 31, 2016	$	2,342,549	$	675,380	$	408,280	$	3,426,209

Schedule of other intangible assets

The following is a summary of other intangible assets held by the Company at December 31, 2016 and 2015 (in thousands):



Cost basis:	Balance as of December 31, 2015			Acquisitions (1)			Impairments (2)			Other (3)			Effect of Currency Translation			Balance as of December 31, 2016
Indefinite-lived intangibles:
In-process research and development	$	1,742,880		$	(114,200	)	$	(183,375	)	$	(323,156	)	$	1,432		$	1,123,581
Total indefinite-lived intangibles	$	1,742,880		$	(114,200	)	$	(183,375	)	$	(323,156	)	$	1,432		$	1,123,581
Definite-lived intangibles:
Licenses (weighted average life of 12 years)	$	676,867		$	—		$	—		$	(211,147	)	$	—		$	465,720
Customer relationships (weighted average life of 15 years)	11,318			—			(3,460		)	(7,858		)	—			—
Tradenames (weighted average life of 12 years)	7,537			—			—			—			(192		)	7,345
Developed technology (weighted average life of 11 years)	6,731,573			152,591			(918,356		)	250,037			7,159			6,223,004
Total definite-lived intangibles (weighted average life of 11 years)	$	7,427,295		$	152,591		$	(921,816	)	$	31,032		$	6,967		$	6,696,069
Total other intangibles	$	9,170,175		$	38,391		$	(1,105,191	)	$	(292,124	)	$	8,399		$	7,819,650

Accumulated amortization:	Balance as of December 31, 2015			Amortization			Impairments			Other			Effect of Currency Translation			Balance as of December 31, 2016
Definite-lived intangibles:
Licenses	$	(508,225	)	$	(44,522	)	$	—		$	211,147		$	—		$	(341,600	)
Customer relationships	(7,858		)	—			—			7,858			—			—
Tradenames	(6,544		)	(87		)	—			—			32			(6,599		)
Developed technology	(818,606		)	(831,842		)	—			36,911			1,383			(1,612,154		)
Total definite-lived intangibles	$	(1,341,233	)	$	(876,451	)	$	—		$	255,916		$	1,415		$	(1,960,353	)
Total other intangibles	$	(1,341,233	)	$	(876,451	)	$	—		$	255,916		$	1,415		$	(1,960,353	)
Net other intangibles	$	7,828,942														$	5,859,297

__________


(1)	Includes intangible assets acquired through the acquisition of Voltaren^® Gel and other business combinations in addition to the capitalization of payments relating to XIAFLEX^®,offset by measurement period adjustments relating to the Par acquisition.

(2)

(3)

Schedule of future amortization expense

Estimated amortization of intangibles for the five fiscal years subsequent to December 31, 2016 is as follows (in thousands):



2017	$	777,893
2018	$	560,762
2019	$	500,605
2020	$	473,910
2021	$	462,153

Schedule of changes in gross carrying amount of other intangible assets

Changes in the gross carrying amount of our other intangibles for the year ended December 31, 2016 were as follows (in thousands):



	Gross Carrying Amount
December 31, 2015	$	9,170,175
Capitalization of payments relating to XIAFLEX^®	12,008
Voltaren^®Gel acquisition	162,700
Other acquisitions	18,183
Sale of certain International Pharmaceuticals intangible assets	(1,959		)
Impairment of certain U.S. Branded Pharmaceuticals intangible assets	(110,430		)
Impairment of certain U.S. Generic Pharmaceuticals intangible assets	(676,776		)
Impairment of certain International Pharmaceuticals intangible assets	(301,698		)
Impairment of certain Astora intangible assets	(26,318		)
Measurement period adjustments relating to acquisitions closed during 2015 (NOTE 5)	(154,500		)
Removal of fully amortized intangible assets relating to expired or terminated licensing agreements	(221,853		)
Transfer of intangible assets to Assets held for sale (NOTE 3)	(58,281		)
Effect of currency translation	8,399
December 31, 2016	$	7,819,650

Accounts Payable And Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2016

Accrued Liabilities [Abstract]

Schedule of accounts payable and accrued expenses

Accounts payable and accrued expenses are comprised of the following for each of the years ended December 31, (in thousands):



	December 31, 2016		December 31, 2015
Trade accounts payable	$	126,712	$	146,450
Returns and allowances	332,455		356,932
Rebates	227,706		331,580
Chargebacks	33,092		18,899
Accrued interest	128,254		132,035
Accrued payroll and related benefits	115,224		120,787
Accrued royalties and other distribution partner payables	191,433		138,622
Acquisition-related contingent consideration—short-term	109,373		65,265
Other	189,835		199,545
Total	$	1,454,084	$	1,510,115

Debt (Tables)

12 Months Ended

Dec. 31, 2016

Debt Instruments [Abstract]

Schedule of long-term debt instruments

The following table presents the carrying amounts of the Company’s total indebtedness at December 31, 2016 and 2015 (in thousands):



			December 31, 2016				December 31, 2015
	Effective Interest Rate		Principal Amount		Carrying Amount		Principal Amount		Carrying Amount
7.25% Senior Notes due 2022	7.91	%	$	400,000	$	389,150	$	400,000	$	387,465
5.75% Senior Notes due 2022	6.04	%	700,000		691,339		700,000		689,912
5.375% Senior Notes due 2023	5.62	%	750,000		740,733		750,000		739,489
6.00% Senior Notes due 2023	6.28	%	1,635,000		1,610,280		1,635,000		1,607,306
6.00% Senior Notes due 2025	6.27	%	1,200,000		1,179,203		1,200,000		1,177,287
Term Loan A Facility Due 2019	2.95	%	941,875		932,824		1,017,500		1,003,669
Term Loan B Facility Due 2022	4.06	%	2,772,000		2,728,919		2,800,000		2,750,100
Revolving Credit Facility	—		—		—		225,000		225,000
Other debt	1.50	%	55		55		134		134
Total long-term debt, net			$	8,398,930	$	8,272,503	$	8,727,634	$	8,580,362
Less current portion, net			131,125		131,125		328,705		328,705
Total long-term debt, less current portion, net			$	8,267,805	$	8,141,378	$	8,398,929	$	8,251,657

Schedule of maturities of debt

Maturities on long-term debt for each of the next five years as of December 31, 2016 are as follows (in thousands):



	December 31, 2016
2017	$	131,125
2018	$	179,250
2019	$	715,500
2020	$	28,000
2021	$	28,000

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Commitments And Contingencies (Tables)

12 Months Ended

Dec. 31, 2016

Commitments and Contingencies Disclosure [Abstract]

Changes in Qualified Settlement Funds accounts and product liability balance

The following table presents the changes in the vaginal mesh QSFs and product liability accrual balance during the year ended December 31, 2016 (in thousands):



	Qualified Settlement Funds			Product Liability Accrual
Balance as of December 31, 2015	$	578,970		$	2,086,176
Additional charges	—			19,505
Cash contributions to Qualified Settlement Funds	831,131			—
Cash distributions to settle disputes from Qualified Settlement Funds	(1,134,734		)	(1,134,734		)
Cash distributions to settle disputes	—			(7,830		)
Other	620			—
Balance as of December 31, 2016	$	275,987		$	963,117

Schedule of future minimum rental payments for operating leases

A summary of minimum future rental payments required under capital and operating leases as of December 31, 2016 are as follows (in thousands):



	Capital Leases(1)		Operating Leases
2017	$	8,591	$	17,531
2018	7,269		16,295
2019	7,368		14,158
2020	7,360		11,923
2021	7,542		9,386
Thereafter	24,178		22,295
Total minimum lease payments	$	62,308	$	91,588
Less: Amount representing interest	5,332
Total present value of minimum payments	$	56,976
Less: Current portion of such obligations	8,591
Long-term capital lease obligations	$	48,385

__________


(1)	The direct financing arrangement is included under Capital Leases. Minimum payments have not been reduced by minimum sublease rentals of $20.0 million due in the future under a noncancelable sublease.

- Definition

Tabular disclosure of the loss contingencies that were reported in the period or disclosed as of the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Other Comprehensive Income (Loss) (Tables)

12 Months Ended

Dec. 31, 2016

Equity [Abstract]

Schedule of tax effects allocated to each component of other comprehensive income

The following table presents the tax effects allocated to each component of Other comprehensive income (loss) for the years ended December 31 (in thousands):



	2016								2015									2014
	Before- Tax Amount			Tax Benefit (Expense)		Net-of-Tax Amount			Before-Tax Amount			Tax (Expense) Benefit			Net-of- Tax Amount			Before-Tax Amount			Tax Benefit (Expense)		Net-of- Tax Amount
Net unrealized (loss) gain on securities:
Unrealized (loss) gain arising during the period	$	(1,588	)	$	674	$	(914	)	$	2,349		$	(50	)	$	2,299		$	(1,646	)	$	547	$	(1,099	)
Less: reclassification adjustments for (gain) loss realized in net loss	(6		)	—		(6		)	—			—			—			17			—		17
Net unrealized (losses) gains	(1,594		)	674		(920		)	2,349			(50		)	2,299			(1,629		)	547		(1,082		)
Net unrealized gain (loss) on foreign currency:
Foreign currency translation gain (loss) arising during the period	18,267			13,462		31,729			(263,425		)	(21,297		)	(284,722		)	(121,417		)	28		(121,389		)
Less: reclassification adjustments for loss realized in net loss	—			—		—			25,557			158			25,715			—			—		—
Foreign currency translation gain (loss)	18,267			13,462		31,729			(237,868		)	(21,139		)	(259,007		)	(121,417		)	28		(121,389		)
Other comprehensive income (loss)	$	16,673		$	14,136	$	30,809		$	(235,519	)	$	(21,189	)	$	(256,708	)	$	(123,046	)	$	575	$	(122,471	)

Schedule of accumulated other comprehensive income (loss)

The following is a summary of the accumulated balances related to each component of Other comprehensive loss, net of taxes, at December 31, 2016 and 2015 (in thousands):



	December 31, 2016			December 31, 2015
Net unrealized gains	$	895		$	1,815
Foreign currency translation loss	(354,329		)	(386,020		)
Accumulated other comprehensive loss	$	(353,434	)	$	(384,205	)

Shareholders' Equity (Tables)

12 Months Ended

Dec. 31, 2016

Stockholders' Equity Note [Abstract]

Schedule of changes in stockholders' equity

The following table reflects the effect on the Company’s equity for the year ended December 31, 2015 (in thousands):



Adjustment to Accumulated other comprehensive loss related to the reallocation (from noncontrolling to controlling interests) of foreign currency translation loss attributable to our noncontrolling interest in Litha	$	(3,904	)
Decrease in noncontrolling interests for buy-out of Litha	(32,732		)
Decrease in additional paid-in capital for buy-out of Litha	(2,972		)
Total cash consideration paid related to buy-out of Litha	$	(39,608	)

Shared-based Compensation (Tables)

12 Months Ended

Dec. 31, 2016

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of allocation of stock-based compensation

Presented below is the allocation of share-based compensation as recorded in our Consolidated Statements of Operations for the years ended December 31 (in thousands).



	2016		2015		2014
Selling, general and administrative expenses	$	54,176	$	79,928	$	21,690
Research and development expenses	2,440		2,388		3,670
Cost of revenues	2,040		2,241		1,479
Discontinued operations (Note 3)	1,113		14,231		5,832
Total share-based compensation expense	$	59,769	$	98,788	$	32,671

Summary of activity under stock incentive plans

A summary of the activity for each of the years ended December 31 is presented below:



	Number of Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
Outstanding as of January 1, 2014	4,245,789		$	29.30
Granted	736,948		$	75.13
Exercised	(1,528,295	)	$	27.09
Forfeited	(371,410	)	$	39.76
Expired	(19,680	)	$	24.56
Outstanding as of December 31, 2014	3,063,352		$	40.15
Granted	794,757		$	77.27
Exercised	(880,885	)	$	30.93
Forfeited	(201,397	)	$	72.24
Expired	(7,260	)	$	45.20
Outstanding as of December 31, 2015	2,768,567		$	51.56
Granted	2,578,105		$	35.45
Exercised	(62,589	)	$	31.19
Forfeited	(858,556	)	$	52.27
Expired	(100,318	)	$	60.71
Outstanding as of December 31, 2016	4,325,209		$	41.70	6.25	$	740,404
Vested and expected to vest as of December 31, 2016	4,105,417		$	41.53	6.10	$	658,071
Exercisable as of December 31, 2016	1,823,819		$	41.23	2.70	$	—

Stock option assumption

The weighted average grant date fair value of the stock options granted in the years ended December 31, 2016, 2015 and 2014 was $11.46, $21.09 and $20.28 per option, respectively, determined using the following average assumptions:



	2016		2015		2014
Expected term (years)	4.0		4.0		4.0
Risk-free interest rate	1.1	%	1.3	%	1.3	%
Dividend yield	—		—		—
Expected volatility	43	%	32	%	32	%

Summary of restricted and performance stock units activity

A summary of our nonvested restricted and performance stock units for the years ended December 31 is presented below:



	Number of Shares		Aggregate Intrinsic Value
Nonvested as of January 1, 2014	2,262,428
Granted	609,357
Forfeited	(374,463	)
Vested	(842,569	)
Nonvested as of December 31, 2014	1,654,753
Granted	927,214
Forfeited	(251,351	)
Vested	(523,763	)
Nonvested as of December 31, 2015	1,806,853
Granted	1,582,429
Forfeited	(975,994	)
Vested	(728,228	)
Nonvested as of December 31, 2016	1,685,060		$	27,230,570
Vested and expected to vest as of December 31, 2016	1,524,287		$	24,632,473

Other (Income) Expense, Net (Tables)

12 Months Ended

Dec. 31, 2016

Component of Operating Income [Abstract]

Schedule of components of other (income) expense, net

The components of Other (income) expense, net for the years ended December 31 are as follows (in thousands):



	2016			2015			2014
Net gain on sale of certain early-stage drug discovery and development assets	$	—		$	—		$	(5,200	)
Foreign currency loss (gain), net	2,991			(23,058		)	(10,054		)
Equity (earnings) loss from unconsolidated subsidiaries, net	(1,190		)	3,217			(8,325		)
Other-than-temporary impairment of equity investment	—			18,869			—
Legal settlement	—			(12,500		)	—
Costs associated with unused financing commitments	—			78,352			—
Other miscellaneous, net	(2,139		)	(1,189		)	(8,745		)
Other (income) expense, net	$	(338	)	$	63,691		$	(32,324	)

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Components Of Income Before Income Tax By Geography

The components of our (loss) income from continuing operations before income tax by geography for the years ended December 31 are as follows (in thousands):



	2016			2015			2014
United States	$	(4,309,211	)	$	(626,740	)	$	(33,459	)
International	385,355			(811,124		)	133,334
Total (loss) income from continuing operations before income tax	$	(3,923,856	)	$	(1,437,864	)	$	99,875

Schedule of Income Tax

Income tax from continuing operations consists of the following for the years ended December 31 (in thousands):



	2016			2015			2014
Current:
U.S. Federal	$	18,369		$	(308,909	)	$	30,385
U.S. State	9,501			(5,600		)	16,270
International	22,851			16,722			(2,550		)
Total current income tax	$	50,721		$	(297,787	)	$	44,105
Deferred:
U.S. Federal	$	(661,484	)	$	(779,757	)	$	(31,922	)
U.S. State	(239		)	(70,221		)	(7,740		)
International	(83,619		)	(9,376		)	(620		)
Total deferred income tax	$	(745,342	)	$	(859,354	)	$	(40,282	)
Excess tax benefits of stock compensation exercised	$	(5,463	)	$	19,676		$	33,501
Valuation allowance	—			—			943
Total income tax	$	(700,084	)	$	(1,137,465	)	$	38,267

Schedule Of Reconciliation Of Income Tax At Federal Statutory Income Tax Rate To Total Income Tax Provision



	2016			2015			2014
Notional U.S. federal income tax provision at the statutory rate	$	(1,373,350	)	$	(503,271	)	$	34,956
State income tax, net of federal benefit	5,182			(45,823		)	10,095
Research and development credit	(3,549		)	(5,549		)	(2,535		)
Uncertain tax positions	(18,111		)	30,974			2,494
Residual tax on non-U.S. net earnings	(301,666		)	(359,831		)	(52,246		)
Effects of outside basis differences	(636,134		)	(786,130		)	—
Non-deductible goodwill impairment	926,881			248,403			—
Change in valuation allowance	762,604			278,339			952
Intra-entity transfers of assets	(92,859		)	—			—
Effect of permanent items:
Branded prescription drug fee	4,090			10,753			16,336
Domestic production activities deduction	—			—			5,468
Transaction-related expenses	229			9,872			5,889
Excise tax	—			—			15,398
Executive compensation limitation	—			467			3,590
Extinguishment of debt	—			—			(5,802		)
Share based compensation	614			950			2,227
Audit settlements	—			—			(1,875		)
Other	25,985			(16,619		)	3,320
Income tax	$	(700,084	)	$	(1,137,465	)	$	38,267

Schedule of Deferred Tax Assets and Liabilities

The components of the net deferred income tax liability were as follows, excluding assets and liabilities held for sale, shown on the balance sheets for the years ended December 31 are as follows (in thousands):



	2016			2015
Deferred tax assets:
Accrued expenses and customer allowances	$	232,101		$	286,620
Compensation related to stock options	24,246			22,532
Deferred interest expense	57,440			290,600
Fixed assets and intangible assets	55,473			—
Loss on capital assets	9,904			7,210
Net operating loss carryforward	4,410,386			635,030
Other	30,262			7,564
Research and development credit carryforward	4,244			56,489
Tax credit carryforwards	4,520			96,952
Uncertain tax positions	10,562			8,211
Total gross deferred income tax assets	$	4,839,138		$	1,411,208
Deferred tax liabilities:
Fixed assets and intangible assets	$	—		$	(1,759,009	)
Other	—			(25,978		)
Outside basis difference	(182,409		)	(59,434		)
Prepaid royalties	—			(413		)
Total gross deferred income tax liabilities	$	(182,409	)	$	(1,844,834	)
Valuation allowance	(4,841,209		)	(426,991		)
Net deferred income tax liability	$	(184,480	)	$	(860,617	)

Summary of Tax Credit Carryforwards

At December 31, 2016, the Company had the following significant deferred tax assets for certain tax credits net of unrecognized tax benefits (in thousands):



Jurisdiction	2016		Begin to Expire
Canada
Investment tax credits	$	9,072	2022
United States
Research and development credits	$	4,244	2026

Summary of Operating Loss Carryforwards

At December 31, 2016, the Company had the following significant deferred tax assets for net operating and capital loss carryforwards for tax purposes net of unrecognized tax benefits (in thousands):



Jurisdiction	2016		Begin to Expire
Ireland	$	11,758	Indefinite
Luxembourg	$	4,246,531	Indefinite
United States:
Federal ordinary losses	$	41,087	2020
State-capital losses	$	5,044	2026
State-ordinary losses	$	98,645	2017

Summary of Valuation Allowance

At December 31, 2016, the Company had the following significant valuation allowances for tax purposes (in thousands):



Jurisdiction	2016
Canada	$	2,692
Ireland	$	66,983
Luxembourg	$	4,246,531
Mexico	$	1,063
Netherlands	$	1,367
South Africa	$	26,240
United States	$	521,064

Schedule Of Reconciliation Of Change In Uncertain Tax Benefits

The following table summarizes the activity related to unrecognized income tax benefits (in thousands):



	Unrecognized Tax Benefit Federal, State, and Foreign Tax
UTB Balance at January 1, 2014	$	58,629
Gross additions for current year positions	6,008
Gross additions for prior period positions	873
Gross reductions for prior period positions	(6,647		)
Decrease due to lapse of statute of limitations	(5,067		)
Decrease due to settlements	(597		)
Additions related to acquisitions	54,750
Currency translation adjustment	(2,619		)
UTB Balance at December 31, 2014	$	105,330
Gross additions for current year positions	65,439
Gross reductions for prior period positions	(234		)
Gross additions for prior period positions	3,460
Decrease due to lapse of statute of limitations	(75		)
Additions related to acquisitions	150,152
Currency translation adjustment	(7,825		)
UTB Balance at December 31, 2015	$	316,247
Gross additions for current year positions	142,778
Gross reductions for prior period positions	(35,888		)
Gross additions for prior period positions	2,111
Decrease due to lapse of statute of limitations	(3,085		)
Additions related to acquisitions	2,350
Currency translation adjustment	88
UTB Balance at December 31, 2016	$	424,601
Accrued interest and penalties	18,981
Total UTB balance including accrued interest and penalties	$	443,582
Current portion	$	—
Non-current portion	$	443,582

Summary of Income Tax Examinations

As of December 31, 2016, under applicable statutes, the following tax years remained subject to examination in the major tax jurisdictions indicated:



Jurisdiction		Open Years
Canada		2011 through 2016
India		2011 through 2016
Ireland		2013 through 2016
Luxembourg		2013 through 2016
Mexico		2011 through 2016
South Africa		2010 through 2016
United States - federal, state and local		2006 through 2016

Net Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2016

Earnings Per Share [Abstract]

Reconciliation of the numerator and denominator of basic and diluted net loss per share

The following is a reconciliation of the numerator and denominator of basic and diluted net loss per share for the years ended December 31 (in thousands):



	2016			2015			2014
Numerator:
(Loss) income from continuing operations	$	(3,223,772	)	$	(300,399	)	$	61,608
Less: Net income (loss) from continuing operations attributable to noncontrolling interests	16			(283		)	(399		)
(Loss) income from continuing operations attributable to Endo International plc ordinary shareholders	$	(3,223,788	)	$	(300,116	)	62,007
Loss from discontinued operations attributable to Endo International plc ordinary shareholders, net of tax	(123,278		)	(1,194,926		)	(783,326		)
Net loss attributable to Endo International plc ordinary shareholders	$	(3,347,066	)	$	(1,495,042	)	$	(721,319	)
Denominator:
For basic per share data—weighted average shares	222,651			197,100			146,896
Dilutive effect of ordinary share equivalents	—			—			2,600
Dilutive effect of various convertible notes and warrants	—			—			7,234
For diluted per share data—weighted average shares	222,651			197,100			156,730

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2016

Quarterly Financial Data [Abstract]

Schedule of Quarterly Financial Information



	Quarter Ended
	March 31,			June 30,			September 30,			December 31,
	(in thousands, except per share data)
2016 (1)
Total revenues	$	963,539		$	920,887		$	884,335		$	1,241,513
Gross profit	$	274,834		$	288,669		$	326,863		$	484,935
(Loss) income from continuing operations	$	(88,763	)	$	389,812		$	(191,496	)	$	(3,333,325	)
Discontinued operations, net of tax	$	(45,108	)	$	(46,216	)	$	(27,423	)	$	(4,531	)
Net (loss) income attributable to Endo International plc	$	(133,869	)	$	343,578		$	(218,919	)	$	(3,337,856	)
Net (loss) income per share attributable to Endo International plc ordinary shareholders—Basic:
Continuing operations	$	(0.40	)	$	1.75		$	(0.86	)	$	(14.96	)
Discontinued operations	(0.20		)	(0.21		)	(0.12		)	(0.02		)
Basic	$	(0.60	)	$	1.54		$	(0.98	)	$	(14.98	)
Net (loss) income per share attributable to Endo International plc ordinary shareholders—Diluted:
Continuing operations	$	(0.40	)	$	1.75		$	(0.86	)	$	(14.96	)
Discontinued operations	(0.20		)	(0.21		)	(0.12		)	(0.02		)
Diluted	$	(0.60	)	$	1.54		$	(0.98	)	$	(14.98	)
Weighted average shares—Basic	222,302			222,667			222,767			222,870
Weighted average shares—Diluted	222,302			222,863			222,767			222,870
2015 (2)
Total revenues	$	714,128		$	735,166		$	745,727		$	1,073,697
Gross profit	$	329,862		$	296,308		$	303,268		$	263,629
Income (loss) from continuing operations	$	150,492		$	(90,894	)	$	(803,706	)	$	443,709
Discontinued operations, net of tax	$	(226,210	)	$	(159,632	)	$	(246,782	)	$	(562,302	)
Net loss attributable to Endo International plc	$	(75,718	)	$	(250,419	)	$	(1,050,442	)	$	(118,463	)
Net loss per share attributable to Endo International plc ordinary shareholders—Basic:
Continuing operations	$	0.89		$	(0.49	)	$	(3.84	)	$	1.98
Discontinued operations	(1.34		)	(0.86		)	(1.18		)	(2.51		)
Basic	$	(0.45	)	$	(1.35	)	$	(5.02	)	$	(0.53	)
Net loss per share attributable to Endo International plc ordinary shareholders—Diluted:
Continuing operations	$	0.85		$	(0.49	)	$	(3.84	)	$	1.97
Discontinued operations	(1.28		)	(0.86		)	(1.18		)	(2.50		)
Diluted	$	(0.43	)	$	(1.35	)	$	(5.02	)	$	(0.53	)
Weighted average shares—Basic	169,653			185,328			209,274			224,147
Weighted average shares—Diluted	176,825			185,328			209,274			225,321

__________

(1)

(2)

Summary of Significant Accounting Policies (Schedule of Concentration Risk, By Risk Factor, Customer) (Details) - Customer Concentration Risk	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cardinal Health, Inc.
Concentration Risk [Line Items]
Percentage of trade accounts receivable from major customers	26.00%	21.00%	21.00%
McKesson Corporation
Concentration Risk [Line Items]
Percentage of trade accounts receivable from major customers	27.00%	31.00%	31.00%
AmerisourceBergen Corporation
Concentration Risk [Line Items]
Percentage of trade accounts receivable from major customers	25.00%	23.00%	16.00%

Summary of Significant Accounting Policies (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($) customer	Dec. 31, 2015 USD ($) customer	Dec. 31, 2014 USD ($)
Summary Of Significant Accounting Policies [Line Items]
Restricted cash and cash equivalents	$ 282,074	$ 585,379
Advertising costs	$ 47,900	$ 57,900	$ 28,100
Trade Accounts Receivable
Summary Of Significant Accounting Policies [Line Items]
Percentage of trade accounts receivable from major customers	84.00%	77.00%
Number of customers \| customer	3	3
Vaginal mesh cases
Summary Of Significant Accounting Policies [Line Items]
Settlement funds	$ 275,987	$ 578,970

Summary of Significant Accounting Policies (Schedule of Estimated Useful Lives) (Details)	12 Months Ended
	Dec. 31, 2016
Weighted Average
Property, Plant and Equipment [Line Items]
Intangible life (years)	11 years
License Rights \| Minimum
Property, Plant and Equipment [Line Items]
Intangible life (years)	3 years
License Rights \| Maximum
Property, Plant and Equipment [Line Items]
Intangible life (years)	15 years
License Rights \| Weighted Average
Property, Plant and Equipment [Line Items]
Intangible life (years)	12 years
Tradenames \| Weighted Average
Property, Plant and Equipment [Line Items]
Intangible life (years)	12 years
Developed technology \| Minimum
Property, Plant and Equipment [Line Items]
Intangible life (years)	1 year
Developed technology \| Maximum
Property, Plant and Equipment [Line Items]
Intangible life (years)	20 years
Developed technology \| Weighted Average
Property, Plant and Equipment [Line Items]
Intangible life (years)	11 years
Buildings \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Buildings \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Machinery and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	2 years
Machinery and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Leasehold improvements \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	2 years
Leasehold improvements \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Computer equipment and software \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	2 years
Computer equipment and software \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Furniture and fixtures \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Furniture and fixtures \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years

Summary of Significant Accounting Policies (Changes in Accounting Pronouncements) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net cash provided by operating activities	$ 524,439	$ 62,026	$ 337,776
Net cash (used in) provided by financing activities	(393,982)	6,055,467	302,857
Retained earnings (deficit)	(5,688,281)	(2,341,215)
Accounting Standards Update 2016-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net cash provided by operating activities	527,643	84,005	372,964
Net cash (used in) provided by financing activities	(397,186)	6,033,488	267,669
Effect of Adoption \| Accounting Standards Update 2016-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net cash provided by operating activities	3,204	21,979	35,188
Net cash (used in) provided by financing activities	(3,204)	$ (21,979)	$ (35,188)
Pro Forma \| Accounting Standards Update 2016-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Decrease to income tax benefit	700
Accounting Standards Update 2016-16 \| New Accounting Pronouncement, Early Adoption, Effect
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Current deferred charge	34,300
Non-current deferred charge	348,800
Accounting Standards Update 2016-16 \| New Accounting Pronouncement, Early Adoption, Effect \| Pro Forma
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained earnings (deficit)	$ 25,000

Discontinued Operations and Held For Sale (American Medical Systems) (Narrative) (Details) - USD ($) $ in Thousands				1 Months Ended	3 Months Ended								12 Months Ended
	Dec. 11, 2015	Aug. 03, 2015	Feb. 24, 2015	Aug. 31, 2015	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Upfront cash proceeds													$ 4,108	$ 1,588,779	$ 54,521
Asset impairment charges					$ 3,518,100	$ 93,500	$ 40,000	$ 129,600	$ 139,900	$ 923,600	$ 70,200	$ 7,000	3,781,165	1,140,709	22,542
Reclassification adjustments for loss realized in net income (loss)													0	(25,715)	0
Series B Non-Voting Preferred Stock
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Payment for redeemable preferred stock	$ 61,600
AMS
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received		$ 1,650,000
Upfront cash proceeds		1,600,000
Potential milestone payment		$ 50,000
Gain (loss) on disposition of assets				$ 13,600
Tax (expense) benefit from provision for gain (loss) on disposal														161,800
Income tax benefit													0	157,418	440,107
Asset impairment charges													$ 21,328	230,703	$ 0
AMS \| Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Asset impairment charges												$ 222,800		$ 7,900
AMS \| Series B Non-Voting Preferred Stock
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Expected proceeds from issuance of preferred stock			$ 60,000
Expected shares to be issued			60,000

Discontinued Operations and Held For Sale (Operating Results of Discontinued Operations) (Details) - AMS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	$ 30,101	$ 305,256	$ 496,505
Litigation related and other contingencies, net	20,115	1,107,752	1,273,358
Asset impairment charges	21,328	230,703	0
Gain on sale of business	0	13,550	0
Loss from discontinued operations before income taxes	(123,164)	(1,352,344)	(1,225,576)
Income tax benefit	0	(157,418)	(440,107)
Discontinued operations, net of tax	$ (123,164)	$ (1,194,926)	$ (785,469)

- Definition

Amount before tax of income (loss) from a discontinued operation. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References + Details

- Definition

Amount of tax expense (benefit) related to a discontinued operation. Includes, but is not limited to, tax expense (benefit) related to income (loss) from operations during the phase-out period, tax expense (benefit) related to gain (loss) on disposal, tax expense (benefit) related to gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and tax expense (benefit) related to adjustments of a prior period gain (loss) on disposal.

+ References + Details

Discontinued Operations and Held For Sale (Cash Flow Activities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net cash used in discontinued investing activities:
Purchases of property, plant and equipment	$ (138,856)	$ (81,774)	$ (80,425)
AMS
Cash flows from discontinued operating activities:
Net loss	(123,164)	(1,194,926)	(785,469)
Depreciation and amortization	0	11,555	70,275
Net cash used in discontinued investing activities:
Purchases of property, plant and equipment	$ (138)	$ (2,709)	$ (4,423)

Discontinued Operations and Held For Sale (Astora Restructuring) (Narrative) (Details) - Astora Restructuring	3 Months Ended	12 Months Ended
	Mar. 31, 2016 employee	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Restructuring Cost and Reserve [Line Items]
Number of positions reduced \| employee	250
Restructuring expenses		$ 60,850,000	$ 0
Expected restructuring costs remaining		0
Restructuring reserve		$ 5,516,000	$ 0

Discontinued Operations and Held For Sale (Summary of Restructuring Expenses) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Other wind down costs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	$ 25,100,000
Astora Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	60,850,000	$ 0
Astora Restructuring \| Employee separation, retention and other benefit-related costs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	20,476,000
Astora Restructuring \| Asset impairment charges
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	21,328,000
Astora Restructuring \| Contract termination charges
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	8,074,000
Astora Restructuring \| Other wind down costs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	$ 10,972,000

Discontinued Operations and Held For Sale (Summary of Restructuring Activities) (Details) - Astora Restructuring $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($)
Restructuring Reserve [Roll Forward]
Beginning liability balance	$ 0
Expenses	34,348
Cash distributions	(28,832)
Ending liability balance	5,516
Employee Separation, Retention and Other Benefit-Related Costs
Restructuring Reserve [Roll Forward]
Beginning liability balance	0
Expenses	20,476
Cash distributions	(16,621)
Ending liability balance	3,855
Contract Termination Charges
Restructuring Reserve [Roll Forward]
Beginning liability balance	0
Expenses	8,074
Cash distributions	(6,413)
Ending liability balance	1,661
Other Restructuring Costs
Restructuring Reserve [Roll Forward]
Beginning liability balance	0
Expenses	5,798
Cash distributions	(5,798)
Ending liability balance	$ 0

Discontinued Operations and Held For Sale (Litha Assets Held for Sale and Related Liabilities) (Details) - USD ($) $ in Thousands	4 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of business, net		$ 4,108	$ 1,588,779	$ 54,521
Liabilities held for sale		24,338	$ 20,215
Litha Healthcare Group Limited
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Current assets		50,167
Property, plant and equipment		3,527
Other intangibles, net		29,950
Other assets		11,343
Assets held for sale		94,987
Current liabilities		18,642
Deferred taxes		0
Other liabilities		5,696
Liabilities held for sale		$ 24,338
Scenario, Forecast \| Disposal Group, Held-for-sale, Not Discontinued Operations \| Litha Healthcare Group Limited \| Subsequent Event
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of business, net	$ 100,000

Discontinued Operations and Held For Sale (HealthTronics) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 28, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Liabilities held for sale		$ 24,338,000	$ 20,215,000
Healthtronics
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Upfront cash payment					$ 85,000,000
Additional cash payments				$ 4,700,000
Net gain from disposal of discontinued operation	$ 3,600,000
Revenue	14,443,000
Loss from discontinued operations before income taxes	6,434,000
Income tax expense	757,000
Discontinued operations, net of tax	$ 5,677,000
Assets held for sale		0	0
Liabilities held for sale		$ 0	$ 0

Restructuring (Narrative) (Details)			3 Months Ended		12 Months Ended
Restructuring (Narrative) (Details)	Jan. 26, 2017 USD ($) position_eliminated	Oct. 31, 2016 USD ($)	Dec. 31, 2016 USD ($)	Mar. 31, 2015 USD ($)	Dec. 31, 2016 USD ($) position_eliminated	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Sep. 25, 2015	Jan. 29, 2015
Restructuring Cost and Reserve [Line Items]
Proceeds from sale of property					$ 6,762,000	$ 0	$ 174,000
Impairment of intangible assets					1,105,191,000
Excess Inventory Reserve Write-Offs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses					24,500,000	41,200,000
2015 US Generic Pharmaceuticals Restructuring
Restructuring Cost and Reserve [Line Items]
Expected positions eliminated (percent)								6.00%
Restructuring expenses					5,010,000	23,591,000
Restructuring reserve			$ 3,269,000		3,269,000	17,914,000	0
2015 US Generic Pharmaceuticals Restructuring \| Selling, general and administrative expenses \| Accelerated Depreciation
Restructuring Cost and Reserve [Line Items]
Expected restructuring costs			2,500,000		2,500,000
2016 US Generic Pharmaceuticals Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring expenses					16,983,000
Expected restructuring costs			1,000,000		1,000,000
Restructuring reserve			9,939,000		9,939,000	0
Restructuring costs incurred					173,900,000
Accelerated depreciation					10,200,000
Other charges					6,200,000
2016 US Generic Pharmaceuticals Restructuring \| Asset Impairment Charges
Restructuring Cost and Reserve [Line Items]
Impairment of intangible assets					107,200,000
2016 US Generic Pharmaceuticals Restructuring \| Excess Inventory Reserve Write-Offs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses					33,300,000
2016 US Generic Pharmaceuticals Restructuring \| Employee Separation, Retention and Other Benefit-Related Costs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses					17,000,000
2016 US Generic Pharmaceuticals Restructuring \| Charlotte, North Carolina Facility
Restructuring Cost and Reserve [Line Items]
Proceeds from sale of property		$ 14,000,000
Asset impairment charges			6,900,000
2016 US Branded Pharmaceutical Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			61,500,000
Restructuring reserve			21,768,000		$ 21,768,000	0
Number of positions reduced \| position_eliminated					375
2016 US Branded Pharmaceutical Restructuring \| Asset Impairment Charges
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			36,800,000
2016 US Branded Pharmaceutical Restructuring \| Excess Inventory Reserve Write-Offs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			3,000,000
2016 US Branded Pharmaceutical Restructuring \| Employee Separation, Retention and Other Benefit-Related Costs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			16,500,000
Restructuring reserve			16,544,000		$ 16,544,000	0
2016 US Branded Pharmaceutical Restructuring \| Contract termination charges
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			5,200,000
Auxilium Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring expenses						41,911,000
Restructuring reserve			5,504,000		5,504,000	12,263,000	0
Expected positions eliminated (percent)									40.00%
Auxilium Restructuring \| Asset Impairment Charges
Restructuring Cost and Reserve [Line Items]
Restructuring expenses				$ 7,000,000		7,000,000
Auxilium Restructuring \| Employee Separation, Retention and Other Benefit-Related Costs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses						26,696,000
Restructuring reserve			$ 0		0	$ 5,353,000	$ 0
Auxilium Restructuring \| Facility Exit Costs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses				$ 7,900,000
January 2017 Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring expenses					$ 0
January 2017 Restructuring \| Subsequent Event
Restructuring Cost and Reserve [Line Items]
Expected number of positions to be eliminated \| position_eliminated	90
January 2017 Restructuring \| Employee Separation, Retention and Other Benefit-Related Costs \| Minimum \| Subsequent Event
Restructuring Cost and Reserve [Line Items]
Expected restructuring costs	$ 15,000,000
January 2017 Restructuring \| Employee Separation, Retention and Other Benefit-Related Costs \| Maximum \| Subsequent Event
Restructuring Cost and Reserve [Line Items]
Expected restructuring costs	$ 20,000,000

Restructuring (Changes to Restructuring Accrual) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Other Restructuring Costs
Restructuring Reserve [Roll Forward]
Expenses		$ 25,100
2015 US Generic Pharmaceuticals Restructuring
Restructuring Reserve [Roll Forward]
Beginning liability balance		17,914	$ 0
Expenses		5,010	23,591
Cash distributions		(19,655)	(5,677)
Ending liability balance	$ 3,269	3,269	17,914
2016 US Generic Pharmaceuticals Restructuring
Restructuring Reserve [Roll Forward]
Beginning liability balance		0
Expenses		16,983
Cash distributions		(7,044)
Ending liability balance	9,939	9,939	0
2016 US Generic Pharmaceuticals Restructuring \| Employee Separation, Retention and Other Benefit-Related Costs
Restructuring Reserve [Roll Forward]
Expenses		17,000
2016 US Branded Pharmaceutical Restructuring
Restructuring Reserve [Roll Forward]
Beginning liability balance		0
Expenses	61,500
Expenses		21,768
Cash distributions		0
Ending liability balance	21,768	21,768	0
2016 US Branded Pharmaceutical Restructuring \| Employee Separation, Retention and Other Benefit-Related Costs
Restructuring Reserve [Roll Forward]
Beginning liability balance		0
Expenses	16,500
Expenses		16,544
Cash distributions		0
Ending liability balance	16,544	16,544	0
2016 US Branded Pharmaceutical Restructuring \| Other Restructuring Costs
Restructuring Reserve [Roll Forward]
Beginning liability balance		0
Expenses		5,224
Cash distributions		0
Ending liability balance	5,224	5,224	0
Auxilium Restructuring
Restructuring Reserve [Roll Forward]
Beginning liability balance		12,263	0
Expenses			41,911
Expenses			34,911
Cash distributions		(6,759)	(22,648)
Ending liability balance	5,504	5,504	12,263
Auxilium Restructuring \| Employee Separation, Retention and Other Benefit-Related Costs
Restructuring Reserve [Roll Forward]
Beginning liability balance		5,353	0
Expenses			26,696
Expenses			26,696
Cash distributions		(5,353)	(21,343)
Ending liability balance	0	0	5,353
Auxilium Restructuring \| Other Restructuring Costs
Restructuring Reserve [Roll Forward]
Beginning liability balance		6,910	0
Expenses			8,215
Expenses			8,215
Cash distributions		(1,406)	(1,305)
Ending liability balance	$ 5,504	$ 5,504	$ 6,910

Restructuring (Summary of Restructuring Actions) (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015
Auxilium Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			$ 41,911
Employee Separation, Retention and Other Benefit-Related Costs \| Auxilium Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			26,696
Asset Impairment Charges \| Auxilium Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	$ 7,000		7,000
Other Restructuring Costs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses		$ 25,100
Other Restructuring Costs \| Auxilium Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			$ 8,215

Acquisitions (Paladin Labs Inc. Acquisition) (Narrative) (Details) $ in Thousands			12 Months Ended
	Feb. 28, 2014 USD ($) shares	Feb. 28, 2014 CAD / shares	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)
Business Acquisition [Line Items]
Amortization of intangible assets			$ 876,451	$ 561,300	$ 218,700
Paladin Labs Inc.
Business Acquisition [Line Items]
Increase (decrease) in interest expense					(4,100)
Exchange ratio (in shares) \| shares	1.6331
Number of new entity shares issued of acquired entity \| shares	35,500,000
Per share cash consideration for Paladin shares (usd per share) \| CAD / shares		CAD 1.16
Total acquisition consideration	$ 2,870,000
Amortization of intangible assets					$ 2,800

Acquisitions (Schedule Of Revenue And Income And Net Loss Included In Consolidated Statements of Operations) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended									10 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Revenue												$ 4,010,274	$ 3,268,718	$ 2,380,683
Net income (loss) attributable to Endo International plc	$ (3,337,856)	$ (218,919)	$ 343,578	$ (133,869)	$ (118,463)		$ (1,050,442)	$ (250,419)	$ (75,718)			$ (3,347,066)	$ (1,495,042)	$ (721,319)
Basic net income per share (in dollars per share)	$ (14.98)	$ (0.98)	$ 1.54	$ (0.60)	$ (0.53)		$ (5.02)	$ (1.35)	$ (0.45)			$ (15.03)	$ (7.59)	$ (4.91)
Diluted net income per share (in dollars per share)	$ (14.98)	$ (0.98)	$ 1.54	$ (0.60)	$ (0.53)		$ (5.02)	$ (1.35)	$ (0.43)			$ (15.03)	$ (7.59)	$ (4.60)
Paladin Labs Inc.
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Revenue										$ 224,806
Net income (loss) attributable to Endo International plc										$ 26,966
Basic net income per share (in dollars per share)										$ 0.18
Diluted net income per share (in dollars per share)										$ 0.17
Auxilium Pharmaceuticals, Inc.
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Revenue											$ 341,520
Net income (loss) attributable to Endo International plc											$ (469,986)
Basic and diluted net loss per share (in dollars per share)											$ (2.38)
Par Pharmaceutical Holdings, Inc.
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Revenue						$ 401,238
Net income (loss) attributable to Endo International plc						$ (4,348)
Basic and diluted net loss per share (in dollars per share)						$ (0.02)

Acquisitions (Schedule Of Pro Forma Consolidated Results) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Paladin Labs Inc.
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Revenue		$ 2,423,683
Net loss attributable to Endo International plc		$ (727,961)
Basic net income (loss) per share (in dollars per share)		$ (4.96)
Diluted net income (loss) per share (in dollars per share)		$ (4.64)
Auxilium Pharmaceuticals, Inc.
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Revenue	$ 3,292,293
Net loss attributable to Endo International plc	$ (1,513,625)
Basic net income (loss) per share (in dollars per share)	$ (7.68)
Diluted net income (loss) per share (in dollars per share)	$ (7.68)
Par Pharmaceutical Holdings, Inc.
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Revenue	$ 4,268,110
Net loss attributable to Endo International plc	$ (1,594,130)
Basic net income (loss) per share (in dollars per share)	$ (8.09)
Diluted net income (loss) per share (in dollars per share)	$ (8.09)

Acquisitions (Acquisition of Remaining Shares of Litha) (Narrative) (Details) - Litha Healthcare Group Limited - USD ($) $ in Millions	1 Months Ended
	Feb. 28, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Payments to acquire business	$ 40
Percentage of issued shares owned by the Company		70.30%

Acquisitions (Auxilium Pharmaceuticals, Inc.) (Narrative) (Details) - USD ($)		3 Months Ended								12 Months Ended
	Jan. 29, 2015	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Acquisition-related and integration items		$ 7,400,000	$ 19,500,000	$ 48,200,000	$ 12,600,000	$ 54,100,000	$ (27,700,000)	$ 44,200,000	$ 34,600,000	$ 87,601,000	$ 105,250,000	$ 77,384,000
Amortization of intangible assets										876,451,000	561,300,000	$ 218,700,000
Auxilium Pharmaceuticals, Inc.
Business Acquisition [Line Items]
Aggregate consideration transferred	$ 2,600,000,000
Interest expense											1,100,000
Amortization of intangible assets											6,200,000
Auxilium Pharmaceuticals, Inc. \| Acquisition-Related And Integration Items
Business Acquisition [Line Items]
Acquisition-related and integration items										$ 0	$ 23,100,000

Acquisitions (Par Pharmaceutical Holdings, Inc.) (Narrative) (Details) - USD ($) $ in Thousands			3 Months Ended	12 Months Ended
	Sep. 25, 2015	Jun. 10, 2015	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Amortization of intangible assets				$ 876,451	$ 561,300	$ 218,700
Minimum
Business Acquisition [Line Items]
Discount rate range (percent)				3.00%
Maximum
Business Acquisition [Line Items]
Discount rate range (percent)				22.00%
Par Pharmaceutical Holdings, Inc.
Business Acquisition [Line Items]
Aggregate consideration transferred	$ 8,140,000
Ordinary shares issued (in shares)	18,069,899	27,627,628
Equity consideration	$ 1,330,000
Reduction of expenses				$ 3,800
Amortization of intangible assets			$ 3,100	3,100	129,200
Amortization of inventory step-up reduction				$ 700
Goodwill expected to be deductible for income tax purposes	$ 34,200
Increase (decrease) in interest expense					$ 11,700
Par Pharmaceutical Holdings, Inc. \| Minimum
Business Acquisition [Line Items]
Discount rate range (percent)	9.00%
Par Pharmaceutical Holdings, Inc. \| Maximum
Business Acquisition [Line Items]
Discount rate range (percent)	10.50%

Acquisitions (Schedule Of Fair Values Of The Assets Acquired And Liabilities Assumed At The Acquisition Date) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Sep. 25, 2015	Dec. 31, 2014
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Goodwill	$ 4,729,395	$ 7,299,354		$ 2,897,775
Par Pharmaceutical Holdings, Inc.
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Cash and cash equivalents			$ 215,612
Accounts and other receivables			516,909
Inventories			328,557
Prepaid expenses and other current assets			31,124
Deferred income tax assets, current			44,828
Property, plant and equipment			261,037
Intangible assets			3,472,500
Other assets			8,477
Total identifiable assets			4,879,044
Accounts payable and accrued expenses			551,103
Deferred income tax liabilities			1,048,818
Other liabilities			18,613
Total liabilities assumed			1,618,534
Net identifiable assets acquired			3,260,510
Goodwill			4,875,144
Net assets acquired			8,135,654
Par Pharmaceutical Holdings, Inc. \| As Reported
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Cash and cash equivalents			215,612
Accounts and other receivables			530,664
Inventories			330,406
Prepaid expenses and other current assets			31,124
Deferred income tax assets, current			14,652
Property, plant and equipment			256,293
Intangible assets			3,627,000
Other assets			8,477
Total identifiable assets			5,014,228
Accounts payable and accrued expenses			551,614
Deferred income tax liabilities			1,093,779
Other liabilities			16,057
Total liabilities assumed			1,661,450
Net identifiable assets acquired			3,352,778
Goodwill			4,782,876
Net assets acquired			$ 8,135,654
Par Pharmaceutical Holdings, Inc. \| Adjustment
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Cash and cash equivalents	0
Accounts and other receivables	(13,755)
Inventories	(1,849)
Prepaid expenses and other current assets	0
Deferred income tax assets, current	30,176
Property, plant and equipment	4,744
Intangible assets	(154,500)
Other assets	0
Total identifiable assets	(135,184)
Accounts payable and accrued expenses	(511)
Deferred income tax liabilities	(44,961)
Other liabilities	2,556
Total liabilities assumed	(42,916)
Net identifiable assets acquired	(92,268)
Goodwill	92,268
Net assets acquired	$ 0

Acquisitions (Schedule Of Valuation Of The Intangible Assets Acquired And Related Amortization Periods) (Details) - USD ($) $ in Thousands		12 Months Ended
	Sep. 25, 2015	Dec. 31, 2016
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation		$ 152,591
Developed Technology
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation		$ 152,591
Par Pharmaceutical Holdings, Inc.
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	$ 3,472,500
Par Pharmaceutical Holdings, Inc. \| In-process research and development
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	1,456,700
Par Pharmaceutical Holdings, Inc. \| In-process research and development \| IPR&D 2019 Launch
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	401,000
Par Pharmaceutical Holdings, Inc. \| In-process research and development \| IPR&D 2018 Launch
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	283,800
Par Pharmaceutical Holdings, Inc. \| In-process research and development \| Ezetimibe
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	147,600
Par Pharmaceutical Holdings, Inc. \| In-process research and development \| IPR&D 2016 Launch
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	133,300
Par Pharmaceutical Holdings, Inc. \| In-process research and development \| Ephedrine Sulphate
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	128,600
Par Pharmaceutical Holdings, Inc. \| In-process research and development \| Neostigmine vial
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	118,600
Par Pharmaceutical Holdings, Inc. \| In-process research and development \| Other IPR&D
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	243,800
Par Pharmaceutical Holdings, Inc. \| Developed Technology
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	2,015,800
Par Pharmaceutical Holdings, Inc. \| Developed Technology \| Vasostrict®
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	$ 556,000
Amortization period	8 years
Par Pharmaceutical Holdings, Inc. \| Developed Technology \| Aplisol®
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	$ 312,400
Amortization period	11 years
Par Pharmaceutical Holdings, Inc. \| Developed Technology \| Developed - Other - Non-Partnered (Generic Non-Injectable)
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	$ 230,400
Amortization period	7 years
Par Pharmaceutical Holdings, Inc. \| Developed Technology \| Developed - Other - Partnered (Combined)
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	$ 164,400
Amortization period	7 years
Par Pharmaceutical Holdings, Inc. \| Developed Technology \| Nascobal®
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	$ 118,300
Amortization period	9 years
Par Pharmaceutical Holdings, Inc. \| Developed Technology \| Developed - Other - Non-Partnered (Generic Injectable)
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	$ 116,400
Amortization period	10 years
Par Pharmaceutical Holdings, Inc. \| Developed Technology \| Other Developed Technology
Acquired Finite-Lived Intangible Assets [Line Items]
Valuation	$ 517,900
Amortization period	9 years

Acquisitions (Aspen Holdings) (Narrative) (Details) - Aspen Holdings $ in Millions	Oct. 01, 2015 USD ($) country
Business Acquisition [Line Items]
Number of countries the company operates in (more than 150) \| country	150
Payments to acquire business \| $	$ 135.6

Acquisitions (Voltaren Gel) (Narrative) (Details) - USD ($)	Jul. 01, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Goodwill		$ 4,729,395,000	$ 7,299,354,000	$ 2,897,775,000
Voltaren Gel
Business Acquisition [Line Items]
Aggregate consideration transferred	$ 162,700,000
Payments to acquire business	16,200,000
Contingent consideration	146,000,000
Net identifiable assets acquired	162,700,000
Goodwill	0
Finite-lived intangible assets acquired	$ 162,700,000
Estimated useful life	7 years

Segment Results (Schedule Of Reportable Segments Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Total net revenues to external customers	$ 4,010,274	$ 3,268,718	$ 2,380,683
Total segment adjusted income from continuing operations before income tax	1,717,622	1,517,996	1,074,219
U.S. Generic Pharmaceuticals
Segment Reporting Information [Line Items]
Total net revenues to external customers	2,564,613	1,672,416	1,140,821
Total segment adjusted income from continuing operations before income tax	1,079,479	741,767	464,029
U.S. Branded Pharmaceuticals
Segment Reporting Information [Line Items]
Total net revenues to external customers	1,166,294	1,284,607	969,437
Total segment adjusted income from continuing operations before income tax	553,806	694,440	529,507
International Pharmaceuticals
Segment Reporting Information [Line Items]
Total net revenues to external customers	279,367	311,695	270,425
Total segment adjusted income from continuing operations before income tax	$ 84,337	$ 81,789	$ 80,683

Segment Results (Schedule Of Reconciliations Of Consolidated Adjusted Income (Loss) Before Income Tax) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Total consolidated loss from continuing operations before income tax									$ (3,923,856)	$ (1,437,864)	$ 99,875
Interest expense, net									452,679	373,214	227,114
Amortization of intangible assets									876,451	561,300	218,700
Acceleration of Auxilium employee equity awards at closing								$ 37,600		37,600
Asset impairment charges	$ 3,518,100	$ 93,500	$ 40,000	$ 129,600	$ 139,900	$ 923,600	$ 70,200	7,000	3,781,165	1,140,709	22,542
Acquisition-related and integration items	7,400	19,500	48,200	12,600	54,100	(27,700)	44,200	34,600	87,601	105,250	77,384
Loss on extinguishment of debt									0	67,484	31,817
Costs associated with unused financing commitments						64,300	2,300	11,800	0	78,352	0
Other-than-temporary impairment of equity investment							18,900		0	18,869	0
Severance costs	37,100	9,800	22,200	38,500	55,200	22,700	5,800	41,800	57,900	60,200	14,400
Building costs										13,300
Remaining lease obligations net of sublease income										7,900
Transaction costs									63,800	170,900	77,400
Change in fair value of contingent consideration	$ (1,000)	$ 11,600	$ 23,900	$ (10,700)	$ 17,900	$ (80,300)	$ (2,500)	$ (800)	23,823	(65,640)	0
Inventory Write-Offs
Segment Reporting Information [Line Items]
Restructuring expenses									24,500	41,200
Other Restructuring Costs
Segment Reporting Information [Line Items]
Restructuring expenses									25,100
Segment Reconciling Items
Segment Reporting Information [Line Items]
Corporate unallocated costs									189,043	171,242	128,303
Amortization of intangible assets									876,451	561,302	218,712
Inventory step-up and certain manufacturing costs that will be eliminated pursuant to integration plans									125,699	249,464	65,582
Upfront and milestone payments to partners									8,330	16,155	51,774
Separation benefits and other cost reduction initiatives									107,491	125,407	25,760
Impact of Voltaren® Gel generic competition									(7,750)	0	0
Acceleration of Auxilium employee equity awards at closing									0	37,603	0
Certain litigation-related charges, net									23,950	37,082	42,084
Asset impairment charges									3,781,165	1,140,709	22,542
Acquisition-related and integration items									87,601	105,250	77,384
Loss on extinguishment of debt									0	67,484	31,817
Costs associated with unused financing commitments									0	78,352	0
Other-than-temporary impairment of equity investment									0	18,869	0
Foreign currency impact related to the remeasurement of intercompany debt instruments									366	(25,121)	(13,153)
Excise Tax									0	0	54,300
Other, net									(3,547)	(1,152)	42,125
Operating Segments
Segment Reporting Information [Line Items]
Total consolidated loss from continuing operations before income tax									$ 1,717,622	$ 1,517,996	$ 1,074,219

Segment Results (Additional Selected Financial Information For Reportable Segments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting Information [Line Items]
Total depreciation expense	$ 106,858	$ 59,898	$ 42,665
Total amortization expense	876,451	561,302	218,712
U.S. Branded Pharmaceuticals
Segment Reporting Information [Line Items]
Total amortization expense	554,581	223,367	95,042
U.S. Generic Pharmaceuticals
Segment Reporting Information [Line Items]
Total amortization expense	261,235	280,954	78,890
International Pharmaceuticals
Segment Reporting Information [Line Items]
Total amortization expense	60,635	56,981	44,780
Operating Segments \| U.S. Branded Pharmaceuticals
Segment Reporting Information [Line Items]
Total depreciation expense	79,839	29,193	16,751
Operating Segments \| U.S. Generic Pharmaceuticals
Segment Reporting Information [Line Items]
Total depreciation expense	16,294	19,884	16,209
Operating Segments \| International Pharmaceuticals
Segment Reporting Information [Line Items]
Total depreciation expense	2,557	3,147	1,856
Corporate unallocated
Segment Reporting Information [Line Items]
Total depreciation expense	$ 8,168	$ 7,674	$ 7,849

Fair Value Measurements (Narrative) (Details) - USD ($)	3 Months Ended	12 Months Ended
Fair Value Measurements (Narrative) (Details) - USD ($)	Jun. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Other-than-temporary impairment of equity investment	$ 18,900,000	$ 0	$ 18,869,000	$ 0
Fair value of financial assets measured on recurring basis		$ 128,477,000	55,034,000
Minimum
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Discount rate range (percent)		3.00%
Maximum
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Discount rate range (percent)		22.00%
Restricted cash and cash equivalents
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Available-for-sale securities, amortized cost		$ 26,210,000	51,142,000
Other Assets
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Other-than-temporary impairment of equity investment		0	0
Litha reporting unit
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Joint venture investments		9,100,000
Loans receivable
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Loans receivable from joint venture			14,100,000
Money market funds
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value of financial assets measured on recurring basis		26,210,000	51,145,000
Available-for-sale securities, amortized cost		$ 26,210,000	$ 51,145,000
Litha reporting unit
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Joint venture investments	$ 18,900,000

Fair Value Measurements (Financial Liabilities Measured At Fair Value On Recurring Basis Using Significant Unobservable Inputs) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Acquisition-related contingent consideration
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning of period	$ 143,502	$ 46,005
Acquisitions	146,866	214,435
Amounts settled	(55,896)	(37,583)
Transfers (in) and/or out of Level 3	0	0
Measurement period adjustments	3,700	(13,434)
Changes in fair value recorded in earnings	23,823	(65,640)
Effect of currency translation	118	(281)
Fair Value Adjustments and Accretion	23,823	(65,640)
Payments and Other	(55,778)	(37,864)
End of period	262,113	143,502
Acquisition-related contingent consideration \| Qualitest acquisition
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning of period	1,137	10,305
Fair Value Adjustments and Accretion	(1,137)	(4,168)
Payments and Other	0	(5,000)
End of period	0	1,137
Acquisition-related contingent consideration \| Sumavel acquisition
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning of period	631	4,700
Fair Value Adjustments and Accretion	(631)	(4,069)
Payments and Other	0	0
End of period	0	631
Acquisition-related contingent consideration \| Auxilium acquisition
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning of period	26,435	0
Fair Value Adjustments and Accretion	8,952	(62,370)
Payments and Other	(14,290)	(9,374)
End of period	21,097	26,435
Acquisition-related contingent consideration \| Lehigh Valley Technologies, Inc. acquisitions
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning of period	97,003	0
Fair Value Adjustments and Accretion	30,676	31,071
Payments and Other	(31,679)	(22,268)
End of period	96,000	97,003
Acquisition-related contingent consideration \| Voltaren Gel® acquisition
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning of period	0
Fair Value Adjustments and Accretion	(18,807)
Payments and Other	(8,853)
End of period	118,395	0
Acquisition-related contingent consideration \| Natesto™
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning of period	0	31,000
Fair Value Adjustments and Accretion		(26,687)
Payments and Other		0
End of period		0
Acquisition-related contingent consideration \| Other
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning of period	18,296	0
Fair Value Adjustments and Accretion	4,770	583
Payments and Other	(956)	(1,222)
End of period	26,621	18,296
Acquisition-related contingent consideration and other measurement period adjustments
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Acquisitions	150,566	201,001
Acquisition-related contingent consideration and other measurement period adjustments \| Qualitest acquisition
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Acquisitions	0	0
Acquisition-related contingent consideration and other measurement period adjustments \| Sumavel acquisition
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Acquisitions	0	0
Acquisition-related contingent consideration and other measurement period adjustments \| Auxilium acquisition
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Acquisitions	0	98,179
Acquisition-related contingent consideration and other measurement period adjustments \| Lehigh Valley Technologies, Inc. acquisitions
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Acquisitions	0	88,200
Acquisition-related contingent consideration and other measurement period adjustments \| Voltaren Gel® acquisition
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Acquisitions	146,055
Acquisition-related contingent consideration and other measurement period adjustments \| Natesto™
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Acquisitions		(4,313)
Acquisition-related contingent consideration and other measurement period adjustments \| Other
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Acquisitions	$ 4,511	$ 18,935

Fair Value Measurements (Summary Of Available-For-Sale Securities) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Total included in cash and cash equivalents
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 0	$ 3
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	0	0
Fair Value	0	3
Total included in restricted cash and cash equivalents
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	26,210	51,142
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	0	0
Fair Value	26,210	51,142
Total other short-term available-for-sale securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	0	24
Gross Unrealized Gains	0	10
Gross Unrealized (Losses)	0	0
Fair Value	0	34
Long-term available-for-sale securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,766	1,766
Gross Unrealized Gains	501	2,089
Gross Unrealized (Losses)	0	0
Fair Value	2,267	3,855
Money market funds
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	26,210	51,145
Gross Unrealized Gains	0	0
Gross Unrealized (Losses)	0	0
Fair Value	26,210	51,145
Equity securities \| Total other short-term available-for-sale securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	0	24
Gross Unrealized Gains	0	10
Gross Unrealized (Losses)	0	0
Fair Value	0	34
Equity securities \| Long-term available-for-sale securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,766	1,766
Gross Unrealized Gains	501	2,089
Gross Unrealized (Losses)	0	0
Fair Value	$ 2,267	$ 3,855

Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Raw materials	$ 175,240	$ 210,038
Work-in-process	100,494	177,821
Finished goods	279,937	364,634
Total	555,671	752,493
Long-term inventory	22,900	24,900
Inventories not yet available for sale	$ 16,800	$ 12,000

Property, Plant And Equipment (Schedule Of Property, Plant And Equipment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cost:
Beginning Balance	$ 836,944
Additions	138,410
Disposals/transfers/impairments/other	(99,995)
Effect of currency translation	(1,103)
Ending Balance	879,000
Accumulated Depreciation:
Beginning Balance	(161,320)
Additions	(106,858)
Disposals/transfers/impairments/other	58,504
Effect of currency translation	270
Ending Balance	(209,404)
Net Book Amount:	669,596	$ 675,624
All Acquirees
Cost:
Additions	4,744
Land and Buildings
Cost:
Beginning Balance	337,545
Additions	12,346
Disposals/transfers/impairments/other	(27,298)
Effect of currency translation	(939)
Ending Balance	322,537
Accumulated Depreciation:
Beginning Balance	(41,987)
Additions	(25,394)
Disposals/transfers/impairments/other	16,427
Effect of currency translation	184
Ending Balance	(50,770)
Net Book Amount:	271,767	295,558
Land and Buildings \| All Acquirees
Cost:
Additions	883
Machinery and Equipment
Cost:
Beginning Balance	186,547
Additions	64,687
Disposals/transfers/impairments/other	(24,388)
Effect of currency translation	(98)
Ending Balance	227,833
Accumulated Depreciation:
Beginning Balance	(39,512)
Additions	(36,522)
Disposals/transfers/impairments/other	11,650
Effect of currency translation	65
Ending Balance	(64,319)
Net Book Amount:	163,514	147,035
Machinery and Equipment \| All Acquirees
Cost:
Additions	1,085
Leasehold Improvements
Cost:
Beginning Balance	46,478
Additions	5,549
Disposals/transfers/impairments/other	(1,448)
Effect of currency translation	(147)
Ending Balance	50,359
Accumulated Depreciation:
Beginning Balance	(11,094)
Additions	(7,640)
Disposals/transfers/impairments/other	(2,553)
Effect of currency translation	24
Ending Balance	(21,263)
Net Book Amount:	29,096	35,384
Leasehold Improvements \| All Acquirees
Cost:
Additions	(73)
Computer Equipment and Software
Cost:
Beginning Balance	126,608
Additions	29,009
Disposals/transfers/impairments/other	(37,656)
Effect of currency translation	201
Ending Balance	118,928
Accumulated Depreciation:
Beginning Balance	(64,819)
Additions	(31,885)
Disposals/transfers/impairments/other	33,891
Effect of currency translation	(23)
Ending Balance	(62,836)
Net Book Amount:	56,092	61,789
Computer Equipment and Software \| All Acquirees
Cost:
Additions	766
Assets under Capital Lease
Cost:
Beginning Balance	9,121
Additions	716
Disposals/transfers/impairments/other	(682)
Effect of currency translation	0
Ending Balance	9,155
Accumulated Depreciation:
Beginning Balance	(3,458)
Additions	(3,015)
Disposals/transfers/impairments/other	700
Effect of currency translation	0
Ending Balance	(5,773)
Net Book Amount:	3,382	5,663
Assets under Capital Lease \| All Acquirees
Cost:
Additions	0
Furniture and Fixtures
Cost:
Beginning Balance	20,762
Additions	830
Disposals/transfers/impairments/other	(982)
Effect of currency translation	(34)
Ending Balance	21,086
Accumulated Depreciation:
Beginning Balance	(2,558)
Additions	(2,402)
Disposals/transfers/impairments/other	497
Effect of currency translation	20
Ending Balance	(4,443)
Net Book Amount:	16,643	18,204
Furniture and Fixtures \| All Acquirees
Cost:
Additions	510
Assets under Construction
Cost:
Beginning Balance	109,883
Additions	25,273
Disposals/transfers/impairments/other	(7,541)
Effect of currency translation	(86)
Ending Balance	129,102
Accumulated Depreciation:
Beginning Balance	2,108
Additions	0
Disposals/transfers/impairments/other	(2,108)
Effect of currency translation	0
Ending Balance	0
Net Book Amount:	129,102	$ 111,991
Assets under Construction \| All Acquirees
Cost:
Additions	$ 1,573

Property, Plant And Equipment (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Total depreciation expense	$ 106,858	$ 59,898	$ 42,665
Asset impairment charges	$ 20,900	$ 10,800	$ 4,300

Goodwill And Other Intangibles (Schedule Of Changes In The Carrying Amount Of Goodwill) (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 7,299,354	$ 7,299,354	$ 2,897,775
Goodwill acquired during the period			5,270,301
Measurement period adjustments		93,634
Effect of currency translation on gross balance		3,336	(109,442)
Effect of currency translation on accumulated impairment		9,421
Goodwill impairment charges		(2,676,350)	(759,280)
Goodwill, ending balance		4,729,395	7,299,354
U.S. Generic Pharmaceuticals
Goodwill [Roll Forward]
Goodwill, beginning balance	5,789,934	5,789,934	1,071,637
Goodwill acquired during the period			4,718,297
Measurement period adjustments		83,916
Effect of currency translation on gross balance		0	0
Effect of currency translation on accumulated impairment		0
Goodwill impairment charges	(2,342,500)	(2,342,549)	0
Goodwill, ending balance		3,531,301	5,789,934
U.S. Branded Pharmaceuticals
Goodwill [Roll Forward]
Goodwill, beginning balance	1,002,776	1,002,776	1,131,932
Goodwill acquired during the period			544,344
Measurement period adjustments		8,352
Effect of currency translation on gross balance		0	0
Effect of currency translation on accumulated impairment		0
Goodwill impairment charges		(1,880)	(673,500)
Goodwill, ending balance		1,009,248	1,002,776
International Pharmaceuticals
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 506,644	506,644	694,206
Goodwill acquired during the period			7,660
Measurement period adjustments		1,366
Effect of currency translation on gross balance		3,336	(109,442)
Effect of currency translation on accumulated impairment		9,421
Goodwill impairment charges		(331,921)	(85,780)
Goodwill, ending balance		$ 188,846	$ 506,644

Goodwill And Other Intangibles (Accumulated Impairment) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Goodwill [Line Items]
Accumulated impairment losses	$ 3,426,209	$ 759,280
U.S. Generic Pharmaceuticals
Goodwill [Line Items]
Accumulated impairment losses	2,342,549	0
U.S. Branded Pharmaceuticals
Goodwill [Line Items]
Accumulated impairment losses	675,380	673,500
International Pharmaceuticals
Goodwill [Line Items]
Accumulated impairment losses	$ 408,280	$ 85,780

Goodwill And Other Intangibles (Schedule Of Other Intangible Assets) (Details) - USD ($) $ in Thousands	3 Months Ended					12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Indefinite-lived intangibles:
Balance						$ 1,742,880
Acquisitions						(114,200)
Impairments						(183,375)
Other						(323,156)
Effect of Currency Translation						1,432
Balance	$ 1,123,581		$ 1,742,880			1,123,581	$ 1,742,880
Definite-lived intangibles:
Balance						7,427,295
Acquisition of intangible assets						152,591
Impairments						(921,816)
Other						31,032
Effect of Currency Translation						6,967
Balance	6,696,069		7,427,295			6,696,069	7,427,295
Total other intangibles
Beginning balance						9,170,175
Acquisitions						38,391
Impairment of intangible assets						(1,105,191)
Other						(292,124)
Effect of Currency Translation						8,399
Ending balance	7,819,650		9,170,175			7,819,650	9,170,175
Accumulated amortization:
Balance						(1,341,233)
Amortization						(876,451)	(561,300)	$ (218,700)
Impairments						0
Other						255,916
Effect of Currency Translation						1,415
Balance	(1,960,353)		(1,341,233)			(1,960,353)	(1,341,233)
Net other intangibles	5,859,297		7,828,942			5,859,297	7,828,942
Transfer of intangible assets to Assets held for sale						34,600
Astora
Definite-lived intangibles:
Impairments						(10,000)
Total other intangibles
Impairment of intangible assets						(16,300)
U.S. Generic Pharmaceuticals
Total other intangibles
Impairment of intangible assets	(507,200)		(38,400)	$ (72,400)	$ (70,200)	676,800
U.S. Branded Pharmaceuticals
Definite-lived intangibles:
Impairments						(221,900)
Total other intangibles
Impairment of intangible assets		$ (72,800)				110,400
International Pharmaceuticals
Total other intangibles
Impairment of intangible assets						$ 301,700
Weighted Average
Accumulated amortization:
Intangible life (years)						11 years
Licenses
Definite-lived intangibles:
Balance						$ 676,867
Acquisition of intangible assets						0
Impairments						0
Other						(211,147)
Effect of Currency Translation						0
Balance	465,720		676,867			465,720	676,867
Accumulated amortization:
Balance						(508,225)
Amortization						(44,522)
Impairments						0
Other						211,147
Effect of Currency Translation						0
Balance	(341,600)		(508,225)			$ (341,600)	(508,225)
Licenses \| Weighted Average
Accumulated amortization:
Intangible life (years)						12 years
Customer Relationships
Definite-lived intangibles:
Balance						$ 11,318
Acquisition of intangible assets						0
Impairments						(3,460)
Other						(7,858)
Effect of Currency Translation						0
Balance	0		11,318			0	11,318
Accumulated amortization:
Balance						(7,858)
Amortization						0
Impairments						0
Other						7,858
Effect of Currency Translation						0
Balance	0		(7,858)			$ 0	(7,858)
Customer Relationships \| Weighted Average
Accumulated amortization:
Intangible life (years)						15 years
Tradenames
Definite-lived intangibles:
Balance						$ 7,537
Acquisition of intangible assets						0
Impairments						0
Other						0
Effect of Currency Translation						(192)
Balance	7,345		7,537			7,345	7,537
Accumulated amortization:
Balance						(6,544)
Amortization						(87)
Impairments						0
Other						0
Effect of Currency Translation						32
Balance	(6,599)		(6,544)			$ (6,599)	(6,544)
Tradenames \| Weighted Average
Accumulated amortization:
Intangible life (years)						12 years
Developed technology
Definite-lived intangibles:
Balance						$ 6,731,573
Acquisition of intangible assets						152,591
Impairments						(918,356)
Other						250,037
Effect of Currency Translation						7,159
Balance	6,223,004		6,731,573			6,223,004	6,731,573
Accumulated amortization:
Balance						(818,606)
Amortization						(831,842)
Impairments						0
Other						36,911
Effect of Currency Translation						1,383
Balance	(1,612,154)		(818,606)			$ (1,612,154)	(818,606)
Developed technology \| Weighted Average
Accumulated amortization:
Intangible life (years)						11 years
In-process research and development
Indefinite-lived intangibles:
Balance						$ 1,742,880
Acquisitions						(114,200)
Impairments						(183,375)
Other						(323,156)
Effect of Currency Translation						1,432
Balance	$ 1,123,581		$ 1,742,880			$ 1,123,581	$ 1,742,880

Goodwill And Other Intangibles (Narrative) (Details) - USD ($) $ in Thousands				3 Months Ended								6 Months Ended	12 Months Ended
	Oct. 01, 2016	Oct. 01, 2015	Oct. 01, 2014	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Line Items]
Amortization of intangible assets													$ 876,451	$ 561,300	$ 218,700
Goodwill impairment charges													2,676,350	759,280
Goodwill				$ 4,729,395				$ 7,299,354					4,729,395	7,299,354	2,897,775
Impairment of intangible assets													1,105,191
Asset impairment charges				3,518,100	$ 93,500	$ 40,000	$ 129,600	139,900	$ 923,600	$ 70,200	$ 7,000		3,781,165	1,140,709	22,542
2016 US Generic Pharmaceuticals Restructuring \| Asset Impairment Charges
Goodwill [Line Items]
Impairment of intangible assets													107,200
Natesto, Testim, And Stendra Intangible Assets
Goodwill [Line Items]
Impairment of intangible assets									152,000
Stendra
Goodwill [Line Items]
Impairment of intangible assets														9,500
Paladin Labs Inc.
Goodwill [Line Items]
Amortization of intangible assets															2,800
Goodwill impairment charges								85,800
Goodwill								420,400						420,400
U.S. Generic Pharmaceuticals
Goodwill [Line Items]
Goodwill impairment charges												$ 2,342,500	2,342,549	0
Goodwill				3,531,301				5,789,934					3,531,301	5,789,934	1,071,637
Impairment of intangible assets				507,200				38,400	72,400	$ 70,200			(676,800)
Asset impairment charges						$ 40,000	29,300
U.S. Generic Pharmaceuticals \| 2016 US Generic Pharmaceuticals Restructuring \| Asset Impairment Charges
Goodwill [Line Items]
Asset impairment charges							$ 100,300
Paladin Labs Inc.
Goodwill [Line Items]
Goodwill impairment charges												272,600
Goodwill				166,400									166,400
Somar reporting unit
Goodwill [Line Items]
Goodwill impairment charges												33,000
Goodwill				22,500									22,500
Litha
Goodwill [Line Items]
Goodwill impairment charges												$ 26,300
Goodwill				0									0
U.S. Branded Pharmaceuticals
Goodwill [Line Items]
Goodwill impairment charges													1,880	673,500
Goodwill				1,009,248				1,002,776					1,009,248	1,002,776	1,131,932
Impairment of intangible assets					72,800								(110,400)
Asset impairment charges								5,500
U.S. Branded Pharmaceuticals \| BELBUCA
Goodwill [Line Items]
Impairment of intangible assets				37,600
U.S. Branded Pharmaceuticals \| Opana
Goodwill [Line Items]
Asset impairment charges															12,300
UEO reporting unit
Goodwill [Line Items]
Goodwill impairment charges								(6,500)	$ 680,000					673,500
International Pharmaceuticals
Goodwill [Line Items]
Goodwill impairment charges													331,921	85,780
Goodwill				188,846				$ 506,644					188,846	506,644	$ 694,206
Impairment of intangible assets													$ (301,700)
Asset impairment charges				$ 285,500	$ 16,200									$ 14,600
Minimum
Goodwill [Line Items]
Discount rate range (percent)													3.00%
Maximum
Goodwill [Line Items]
Discount rate range (percent)													22.00%
Goodwill and Indefinite-lived Intangible Assets \| Significant Unobservable Inputs (Level 3) \| Minimum
Goodwill [Line Items]
Discount rate range (percent)	8.50%	9.00%	8.50%
Goodwill and Indefinite-lived Intangible Assets \| Significant Unobservable Inputs (Level 3) \| Maximum
Goodwill [Line Items]
Discount rate range (percent)	11.00%	16.00%	15.50%

Goodwill And Other Intangibles (Schedule Of Estimated Amortization Of Intangibles) (Details) $ in Thousands	Dec. 31, 2016 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2017	$ 777,893
2018	560,762
2019	500,605
2020	473,910
2021	$ 462,153

Goodwill And Other Intangibles (Schedule Of Changes In Gross Carrying Amount Of Other Intangible Assets) (Details) - USD ($) $ in Thousands	3 Months Ended					12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Dec. 31, 2016
Definite-lived intangibles:
Beginning balance						$ 9,170,175
Acquisition of intangible assets						152,591
Impairment of intangible assets						(1,105,191)
Removal of fully amortized intangible assets relating to expired or terminated licensing agreements						(921,816)
Transfer of intangible assets to Assets held for sale (NOTE 3)						(34,600)
Ending balance	$ 7,819,650		$ 9,170,175			7,819,650
International Pharmaceuticals
Definite-lived intangibles:
Impairment of intangible assets						301,700
U.S. Branded Pharmaceuticals
Definite-lived intangibles:
Impairment of intangible assets		$ (72,800)				110,400
Removal of fully amortized intangible assets relating to expired or terminated licensing agreements						(221,900)
U.S. Generic Pharmaceuticals
Definite-lived intangibles:
Impairment of intangible assets	(507,200)		(38,400)	$ (72,400)	$ (70,200)	676,800
Other Intangible Assets
Definite-lived intangibles:
Beginning balance						9,170,175
Measurement period adjustments relating to acquisitions closed during 2015 (NOTE 5)						(154,500)
Transfer of intangible assets to Assets held for sale (NOTE 3)						(58,281)
Effect of currency translation						8,399
Ending balance	$ 7,819,650		$ 9,170,175			7,819,650
Other Intangible Assets \| International Pharmaceuticals
Definite-lived intangibles:
Sale of certain International Pharmaceuticals intangible assets						(1,959)
Impairment of intangible assets						(301,698)
Other Intangible Assets \| U.S. Branded Pharmaceuticals
Definite-lived intangibles:
Impairment of intangible assets						(110,430)
Removal of fully amortized intangible assets relating to expired or terminated licensing agreements						(221,853)
Other Intangible Assets \| U.S. Generic Pharmaceuticals
Definite-lived intangibles:
Impairment of intangible assets						(676,776)
Other Intangible Assets \| Voltaren Gel
Definite-lived intangibles:
Acquisition of intangible assets						162,700
Other Intangible Assets \| Other Acquisition
Definite-lived intangibles:
Acquisition of intangible assets						18,183
Other Intangible Assets \| XIAFLEX®
Definite-lived intangibles:
Capitalization of payments relating to XIAFLEX®						12,008
Other Intangible Assets \| Astora
Definite-lived intangibles:
Impairment of intangible assets						$ (26,318)

License And Collaboration Agreements (Novartis AG, Novartis Consumer Health Inc. and Sandoz) (Narrative) (Details) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Voltaren Gel Agreement 2015
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
License agreement term extension period		1 year
Termination of agreement notice period		6 months
Voltaren Gel Agreement
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Payments for royalties	$ 11.9		$ 30.0	$ 30.0

License And Collaboration Agreements (Strakan International Limited) (Narrative) (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended
	Dec. 31, 2010	Dec. 31, 2015
License And Collaboration Agreements [Line Items]
Conditional milestone payment capitalized	$ 12.5
Pro Strakan Agreement
License And Collaboration Agreements [Line Items]
Additional milestone payment recognized		$ 5.0
Termination of agreement notice period		6 months
Fortesta \| Pro Strakan Agreement, Commercial And Regulatory Milestone
License And Collaboration Agreements [Line Items]
Additional milestone payment	$ 150.0

License And Collaboration Agreements (Grunenthal GmbH) (Narrative) (Details) - Grunenthal Agreement € in Millions, $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2013 USD ($)	Dec. 31, 2011 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2016 EUR (€)
License And Collaboration Agreements [Line Items]
Conditional milestone payment		$ 4.9
Commercial milestone charge	$ 10.4
Additional milestone payment			$ 56.7	€ 53.9

Accounts Payable And Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Accrued Liabilities [Abstract]
Trade accounts payable	$ 126,712	$ 146,450
Returns and allowances	332,455	356,932
Rebates	227,706	331,580
Chargebacks	33,092	18,899
Accrued interest	128,254	132,035
Accrued payroll and related benefits	115,224	120,787
Accrued royalties and other distribution partner payables	191,433	138,622
Acquisition-related contingent consideration—short-term	109,373	65,265
Other	189,835	199,545
Total	$ 1,454,084	$ 1,510,115

Debt (Components Of Total Indebtedness) (Details) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Feb. 28, 2014
Debt Instrument [Line Items]
Principal Amount	$ 8,398,930,000	$ 8,727,634,000
Carrying Amount	8,272,503,000	8,580,362,000
Current portion of long-term debt	(131,125,000)	(328,705,000)
Principal amount, less current portion, net	8,267,805,000	8,398,929,000
Carrying amount, less current portion, net	8,141,378,000	8,251,657,000
Fair value of long term debt	$ 7,800,000,000	8,600,000,000
Percentage of restricted net assets of subsidiaries	95.00%
Revolving Credit Facility
Debt Instrument [Line Items]
Effective Interest Rate	0.00%
Principal Amount	$ 0	225,000,000
Carrying Amount	$ 0	225,000,000
7.25% Senior Notes due 2022
Debt Instrument [Line Items]
Effective Interest Rate	7.91%
Principal Amount	$ 400,000,000	400,000,000
Carrying Amount	$ 389,150,000	387,465,000
Interest rate (as a percent)	7.25%
5.75% Senior Notes due 2022
Debt Instrument [Line Items]
Effective Interest Rate	6.04%
Principal Amount	$ 700,000,000	700,000,000
Carrying Amount	$ 691,339,000	689,912,000
Interest rate (as a percent)	5.75%
5.375% Senior Notes due 2023
Debt Instrument [Line Items]
Effective Interest Rate	5.62%
Principal Amount	$ 750,000,000	750,000,000
Carrying Amount	$ 740,733,000	739,489,000
Interest rate (as a percent)	5.375%
6.00% Senior Notes due 2023
Debt Instrument [Line Items]
Effective Interest Rate	6.28%
Principal Amount	$ 1,635,000,000	1,635,000,000
Carrying Amount	$ 1,610,280,000	1,607,306,000
Interest rate (as a percent)	6.00%
6.00% Senior Notes due 2025
Debt Instrument [Line Items]
Effective Interest Rate	6.27%
Principal Amount	$ 1,200,000,000	1,200,000,000
Carrying Amount	$ 1,179,203,000	1,177,287,000
Interest rate (as a percent)	6.00%
Term Loan A Facility Due 2019
Debt Instrument [Line Items]
Effective Interest Rate	2.95%
Principal Amount	$ 941,875,000	1,017,500,000	$ 1,100,000,000.0
Carrying Amount	$ 932,824,000	1,003,669,000
Term Loan B Facility Due 2022
Debt Instrument [Line Items]
Effective Interest Rate	4.06%
Principal Amount	$ 2,772,000,000	2,800,000,000
Carrying Amount	$ 2,728,919,000	2,750,100,000
Other debt
Debt Instrument [Line Items]
Effective Interest Rate	1.50%
Principal Amount	$ 55,000	134,000
Carrying Amount	$ 55,000	$ 134,000

Debt (Credit Facility) (Narrative) (Details)		1 Months Ended	12 Months Ended
Debt (Credit Facility) (Narrative) (Details)	Feb. 28, 2014 USD ($)	Jun. 30, 2015 USD ($) loan_facility	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Sep. 25, 2015 USD ($)
Line of Credit Facility [Line Items]
Principal Amount			$ 8,398,930,000	$ 8,727,634,000
Revolving Credit Facility
Line of Credit Facility [Line Items]
Principal Amount			0	225,000,000
Credit facility, remaining borrowing capacity			997,400,000
Incremental Term Loan B Facility \| London Interbank Offered Rate (LIBOR)
Line of Credit Facility [Line Items]
Variable rate	0.75%
Term Loan A Facility Due 2019
Line of Credit Facility [Line Items]
Debt instrument, term	5 years
Principal Amount	$ 1,100,000,000.0		$ 941,875,000	$ 1,017,500,000
Term Loan B Facility Due 2021
Line of Credit Facility [Line Items]
Debt instrument, term	7 years
Principal Amount	$ 425,000,000.0
2014 Revolving Credit Facility
Line of Credit Facility [Line Items]
Debt instrument, term	5 years
Principal Amount	$ 750,000,000.0
Amended 2014 Credit Facility \| Incremental Term Loan \| Par Pharmaceutical Holdings, Inc.
Line of Credit Facility [Line Items]
Current borrowing capacity		$ 250,000,000
Secured leverage ratio			3
Amended 2014 Credit Facility \| Incremental Revolving And/Or Term Loan \| Par Pharmaceutical Holdings, Inc.
Line of Credit Facility [Line Items]
Current borrowing capacity			$ 1,000,000,000.0
Maximum borrowing capacity					$ 1,000,000,000.0
Amended 2014 Credit Facility \| Incremental Term Loan B Facility \| Par Pharmaceutical Holdings, Inc.
Line of Credit Facility [Line Items]
Current borrowing capacity					$ 2,800,000,000.0
Par Incremental Facilities \| Incremental Term Loan \| Par Pharmaceutical Holdings, Inc.
Line of Credit Facility [Line Items]
Principal Amount		$ 5,000,000,000.0
Number of loan facilities \| loan_facility		1

Debt (Maturities On Long-Term Debt For Each Of The Next Five Years) (Details) $ in Thousands	Dec. 31, 2016 USD ($)
Debt Disclosure [Abstract]
2017	$ 131,125
2018	179,250
2019	715,500
2020	28,000
2021	$ 28,000

Commitments And Contingencies (Narrative) (Details) ft² in Thousands				1 Months Ended								3 Months Ended	12 Months Ended				13 Months Ended
	Nov. 21, 2016 USD ($)	Nov. 23, 2011	Oct. 28, 2011 renewal_options	Oct. 31, 2016 case	Sep. 30, 2016 USD ($)	Feb. 29, 2016 USD ($)	Oct. 31, 2015 motion	Aug. 31, 2015	Sep. 30, 2013 company	Feb. 28, 2013	Jan. 31, 2012 study_order	Jun. 30, 2016	Dec. 31, 2016 USD ($) Japanese_facility case	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($) ft²	Dec. 31, 2012 patent	Oct. 30, 2013	Feb. 21, 2017 case	Jan. 01, 2017 ft²
Capital Leased Assets [Line Items]
Term of lease agreement			12 years
Number of renewal options \| renewal_options			3
Area of real estate property \| ft²															60
Additional period of renewal for lease agreement			60 months
Future minimum sublease rentals													$ 20,000,000
Direct financing lease obligations													42,800,000
Rent expense													22,200,000	$ 20,100,000	$ 8,500,000
Loss Contingencies [Line Items]
Reserve for loss contingencies													1,015,900,000
Current portion of legal settlement accrual													1,015,932,000	1,606,726,000
Vaginal mesh cases
Loss Contingencies [Line Items]
Current portion of legal settlement accrual													963,100,000
Unapproved Drug Litigation
Loss Contingencies [Line Items]
Number of additional pharmaceutical companies named in petitions (over 50) \| company									50
Opana
Loss Contingencies [Line Items]
Lawsuits filed \| case				2
Claim dismissal period				10 years
Gain Contingencies [Line Items]
Lawsuit filing period																	45 days
Stay of approval period, Hatch-Waxman Act																	30 months
Megace ES Cases
Loss Contingencies [Line Items]
Damages sought per violation						$ 16,000,000
Paragraph IV Certification on Fortesta Gel
Gain Contingencies [Line Items]
Lawsuit filing period										45 days
Stay of approval period, Hatch-Waxman Act										30 months
Testosterone cases \| Subsequent Event
Loss Contingencies [Line Items]
Pending claims, number \| case																		1,200
Grunenthal Agreement
Loss Contingencies [Line Items]
Additional milestone payment recognized													$ 25,500,000	28,500,000	32,900,000
License and supply payment period													45 days
Scenario, Forecast
Capital Leased Assets [Line Items]
Area of real estate property \| ft²																			90
Noramco, Inc.
Loss Contingencies [Line Items]
Payments for royalties													$ 48,800,000	42,000,000	76,000,000
Jubilant HollisterStier Laboratories LLC
Loss Contingencies [Line Items]
Amount of purchase made pursuant to long-term purchase agreement													$ 6,300,000	0	0
Long-term purchase commitment period												3 years
Long-term purchase commitment renewal period												1 year
Judicial Ruling \| Opana
Gain Contingencies [Line Items]
Number of patents found infringed upon \| patent																2
Period for generic product to be withdrawn							60 days	60 days
Number of post-trial motions \| motion							2
Teikoku Seiyaku Co Ltd.
Loss Contingencies [Line Items]
Number of Japanese facilities up for sale in U.S. \| Japanese_facility													2
Termination of agreement notice period													45 days
Amount of purchase made pursuant to long-term purchase agreement													$ 37,500,000	48,300,000	45,100,000
Royalty rate on net sales		6.00%
Payments for royalties													16,500,000	$ 17,800,000	$ 19,100,000
Accrued royalties and other distribution partner payables													12,200,000
AMS \| Vaginal mesh cases
Loss Contingencies [Line Items]
Product liability accrual, period expense													$ 963,100,000
Number of class-wide post-market study orders placed on hold by the FDA \| study_order											16
Number of active class-wide post-market study orders \| study_order											3
Loss contingency, claims settled, number \| case													49,000
Settlement amount													$ 2,800,000,000
Lawsuits filed \| case													9,700
PPI \| Megace ES Cases
Loss Contingencies [Line Items]
Damages awarded	$ 12,800,000				$ 12,700,000
Accounts Payable
Capital Leased Assets [Line Items]
Direct financing lease obligations													$ 4,400,000
Other Liabilities
Capital Leased Assets [Line Items]
Direct financing lease obligations													$ 38,400,000

Commitments And Contingencies (Schedule of Loss Contingencies) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Qualified Settlement Funds
Cash contributions to Qualified Settlement Funds	$ 831,131	$ 743,132	$ 585,165
Product Liability Accrual
Balance as of December 31, 2016	1,015,900
Vaginal mesh cases
Qualified Settlement Funds
Balance as of December 31, 2015	578,970
Cash contributions to Qualified Settlement Funds	831,131
Cash distributions to settle disputes from Qualified Settlement Funds	(1,134,734)
Other	620
Balance as of December 31, 2016	275,987	578,970
Vaginal mesh cases \| Product Liability Accrual
Product Liability Accrual
Balance as of December 31, 2015	2,086,176
Additional charges	19,505
Cash distributions to settle disputes from Qualified Settlement Funds	(1,134,734)
Cash distributions to settle disputes	(7,830)
Balance as of December 31, 2016	$ 963,117	$ 2,086,176

Commitments And Contingencies (Summary Of Minimum Future Rental Payments Required Under Operating Leases and Capital Leases) (Details) $ in Thousands	Dec. 31, 2016 USD ($)
Capital Leases
2017	$ 8,591
2018	7,269
2019	7,368
2020	7,360
2021	7,542
Thereafter	24,178
Total minimum lease payments	62,308
Less: Amount representing interest	5,332
Total present value of minimum payments	56,976
Less: Current portion of such obligations	8,591
Long-term capital lease obligations	48,385
Future minimum sublease rentals	20,000
Operating Leases
2017	17,531
2018	16,295
2019	14,158
2020	11,923
2021	9,386
Thereafter	22,295
Total minimum lease payments	$ 91,588

Other Comprehensive Income (Loss) (Schedule Of Tax Effects Allocated To Each Component Of Other Comprehensive Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Foreign currency translation, Net-of-Tax Amount	$ 31,729	$ (259,007)	$ (121,389)
Before- Tax Amount	16,673	(235,519)	(123,046)
Tax Benefit (Expense)	14,136	(21,189)	575
OTHER COMPREHENSIVE INCOME (LOSS)	30,809	(256,708)	(122,471)
Net unrealized gains
Accumulated Other Comprehensive Income (Loss) [Line Items]
Before Reclassification, Before Tax Amount	(1,588)	2,349	(1,646)
Before Reclassification, Tax Benefit (Expense)	674	(50)	547
Before Reclassification, Net-of-Tax Amount	(914)	2,299	(1,099)
Reclassification, Before Tax Amount	(6)	0	17
Reclassification, Tax Benefit (Expense)	0	0	0
Reclassification, Net-of-Tax Amount	(6)	0	17
Before- Tax Amount	(1,594)	2,349	(1,629)
Tax Benefit (Expense)	674	(50)	547
OTHER COMPREHENSIVE INCOME (LOSS)	(920)	2,299	(1,082)
Foreign currency translation loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Before Reclassification, Before Tax Amount	18,267	(263,425)	(121,417)
Before Reclassification, Tax Benefit (Expense)	13,462	(21,297)	28
Before Reclassification, Net-of-Tax Amount	31,729	(284,722)	(121,389)
Reclassification, Before Tax Amount	0	25,557	0
Reclassification, Tax Benefit (Expense)	0	158	0
Reclassification, Net-of-Tax Amount	0	25,715	0
Foreign currency translation, Before Tax Amount	18,267	(237,868)	(121,417)
Foreign currency translation, Tax Benefit (Expense)	13,462	(21,139)	28
Foreign currency translation, Net-of-Tax Amount	$ 31,729	$ (259,007)	$ (121,389)

Other Comprehensive Income (Loss) (Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]
Change in other comprehensive loss, net of tax	$ 2,701,589	$ 5,967,976	$ 2,408,213	$ 585,216
Net unrealized gains
Accumulated Other Comprehensive Income (Loss) [Line Items]
Change in other comprehensive loss, net of tax	895	1,815
Foreign currency translation loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Change in other comprehensive loss, net of tax	(354,329)	(386,020)
Accumulated other comprehensive loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Change in other comprehensive loss, net of tax	$ (353,434)	$ (384,205)

Shareholders' Equity (Narrative) (Details) - USD ($)				1 Months Ended	12 Months Ended
Shareholders' Equity (Narrative) (Details) - USD ($)	Sep. 25, 2015	Jun. 10, 2015	Jan. 29, 2015	Nov. 30, 2015	Dec. 31, 2015	Dec. 31, 2016	Apr. 30, 2015	Feb. 11, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Euro deferred shares, shares issued					4,000,000	4,000,000		4,000,000
Euro deferred shares, par value (in dollars per share)					$ 0.01	$ 0.01		$ 0.01
Share price (in dollars per share)		$ 83.25
Share repurchases					$ 251,088,000
2015 Share Buyback Program
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share repurchase program, authorized amount							$ 2,500,000,000.0
Share repurchases				$ 250,000,000
Share repurchases (in shares)				4,400,000
Over-Allotment Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Ordinary shares issued (in shares)		3,603,603
Ordinary Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share repurchases (in shares)					4,361,957
Auxilium Pharmaceuticals, Inc.
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate consideration transferred			$ 2,600,000,000
Fair value of shares issued as part of acquisition			$ 1,520,000,000
Ordinary shares issued, value					$ 1,519,320,000
Auxilium Pharmaceuticals, Inc. \| Ordinary Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Ordinary shares issued (in shares)			18,609,835		18,609,835
Ordinary shares issued, value					$ 2,000
Par Pharmaceutical Holdings, Inc.
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate consideration transferred	$ 8,140,000,000
Ordinary shares issued (in shares)	18,069,899	27,627,628
Ordinary shares issued, value					$ 1,325,248,000
Equity consideration	$ 1,330,000,000
Par Pharmaceutical Holdings, Inc. \| Ordinary Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Ordinary shares issued (in shares)					18,069,899
Ordinary shares issued, value					$ 2,000
Par Pharmaceutical Holdings, Inc. \| Endo International
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Ordinary shares issued, value		$ 2,300,000,000

Shareholders' Equity (Schedule of Buy-out of Noncontrolling Interests) (Details) - Litha Healthcare Group Limited $ in Thousands	12 Months Ended
	Dec. 31, 2015 USD ($)
Stockholders' Equity [Line Items]
Buy-out of noncontrolling interests, net of contributions	$ (39,608)
Accumulated Other Comprehensive (Loss) Income
Stockholders' Equity [Line Items]
Buy-out of noncontrolling interests, net of contributions	(3,904)
Noncontrolling Interests
Stockholders' Equity [Line Items]
Buy-out of noncontrolling interests, net of contributions	(32,732)
Additional Paid-in Capital
Stockholders' Equity [Line Items]
Buy-out of noncontrolling interests, net of contributions	$ (2,972)

Shared-based Compensation (Narrative) (Details) - USD ($)	3 Months Ended	12 Months Ended			24 Months Ended
	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Jun. 30, 2015	Dec. 31, 2013
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Shares reserved for future issuance		6,900,000
Stock-based compensation expense		$ 59,769,000	$ 98,788,000	$ 32,671,000
Acceleration of Auxilium employee equity awards at closing	$ 37,600,000		37,600,000
Unrecognized compensation cost		56,400,000
Issuance of ordinary shares related to the employee stock purchase plan		$ 5,119,000	$ 4,299,000	$ 4,600,000
Issuance of ordinary shares related to the employee stock purchase plan (in shares)		306,918	67,867	75,450
Stock Options
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Expiration period		10 years
Dividend yield		0.00%	0.00%	0.00%
Exercise price range, lower range limit (in dollars per share)		$ 14.3
Exercise price range, upper range limit (in dollars per share)		$ 89.68
Options exercised intrinsic value		$ 1,300,000	$ 27,200,000	$ 41,400,000
Options grated, weighted average grant date fair value (in dollars per share)		$ 11.46	$ 21.09	$ 20.28
Options outstanding		4,325,209	2,768,567	3,063,352	2,768,567		4,245,789
Stock Options \| Minimum
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting period		3 years
Stock Options \| Maximum
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting period		4 years
Nonvested Stock Options
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Unrecognized compensation cost		$ 16,900,000
Weighted average remaining requisite service period, non-vested stock options		2 years 7 months 6 days
Restricted Stock Units (RSUs) \| Minimum
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting period		3 years
Restricted Stock Units (RSUs) \| Maximum
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting period		4 years
Performance Stock Units
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Performance cycle		3 years			3 years
Service period		3 years
Performance Stock Units \| Minimum
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Award adjustment rate		0.00%			0.00%
Performance Stock Units \| Maximum
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Award adjustment rate		300.00%			300.00%
Restricted Stock Units (RSUs) and Performance Stock Units (PSUs)
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Weighted average remaining requisite service period, non-vested restricted stock units		2 years 3 months 18 days
Nonvested Restricted Stock Units And Performance Stock Units
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Restricted and performance stock units, weighted average grant date fair value (in dollars per share)		$ 43.52	$ 72.34	$ 73.70	$ 72.34
Nonvested Restricted Stock
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Unrecognized compensation cost		$ 30,500,000
Nonvested Performance Stock Units
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Unrecognized compensation cost		9,000,000
AMS
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Stock-based compensation expense			$ 11,400,000
2015 Stock Incentive Plan
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of shares authorized						10,000,000.0
2010 Stock Incentive Plan
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of shares available for grant						5,000,000.0
2014 Share Matching Program \| Performance Stock Units
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Vesting period					3 years
Vesting percentage (at least)					10.00%
Employee Stock Purchase Plan
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Stock-based compensation expense		$ 800,000	$ 800,000	$ 600,000
Employee contribution (percent)		10.00%
Percentage of price per common share (percent)		90.00%
ESPP Contribution amount, numerator		$ 25,000
Common shares outstanding (percent)		1.00%
Options outstanding		1,200,000

Shared-based Compensation (Schedule Of Allocation Of Stock-Based Compensation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 59,769	$ 98,788	$ 32,671
Selling, general and administrative expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	54,176	79,928	21,690
Research and development expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	2,440	2,388	3,670
Cost of revenues
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	2,040	2,241	1,479
Discontinued Operations
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 1,113	$ 14,231	$ 5,832

Shared-based Compensation (Summary Of Activity Under Stock Incentive Plans) (Details) - Stock Options - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Number of Shares
Outstanding, Number of Shares, Beginning Balance	2,768,567	3,063,352	4,245,789
Granted, Number of Shares	2,578,105	794,757	736,948
Exercised, number of shares	(62,589)	(880,885)	(1,528,295)
Forfeited, Number of Shares	(858,556)	(201,397)	(371,410)
Expired, Number of Shares	(100,318)	(7,260)	(19,680)
Outstanding, Number of Shares, Ending Balance	4,325,209	2,768,567	3,063,352
Vested and expected to vest, end of period, Number of Shares	4,105,417
Exercisable, end of period, Number of Shares	1,823,819
Weighted Average Exercise Price
Outstanding, Weighted Average Exercise Price, Beginning Balance (in dollars per share)	$ 51.56	$ 40.15	$ 29.30
Granted, Weighted Average Exercise Price (in dollars per share)	35.45	77.27	75.13
Exercised, Weighted Average Exercise Price (in dollars per share)	31.19	30.93	27.09
Forfeited, Weighted Average Exercise Price (in dollars per share)	52.27	72.24	39.76
Expired, Weighted Average Exercise Price (in dollars per share)	60.71	45.20	24.56
Outstanding, Weighted Average Exercise Price, Ending Balance (in dollars per share)	41.70	$ 51.56	$ 40.15
Vested and expected to vest, end of period, Weighted Average Exercise Price (in dollars per share)	41.53
Exercisable, end of period, Weighted Average Exercise Price (in dollars per share)	$ 41.23
Weighted Average Remaining Contractual Term and Aggregate Intrinsic Value
Outstanding, Weighted Average Remaining Contractual Term	6 years 3 months
Vested and expected to vest, Weighted Average Remaining Contractual Term	6 years 1 month 6 days
Exercisable, Weighted Average Remaining Contractual Term	2 years 8 months 12 days
Outstanding, Aggregate Intrinsic Value	$ 740,404
Vested and expected to vest, Aggregate Intrinsic Value	658,071
Exercisable, Aggregate Intrinsic Value	$ 0

Shared-based Compensation (Stock Option Assumption) (Details) - Stock Options	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (years)	4 years	4 years	4 years
Risk-free interest rate	1.10%	1.30%	1.30%
Dividend yield	0.00%	0.00%	0.00%
Expected volatility	43.00%	32.00%	32.00%

Shared-based Compensation (Summary Of Restricted Stock Units and Performance Stock Units Activity) (Details) - Restricted Stock Units (RSUs) and Performance Stock Units (PSUs) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Number of Shares
Outstanding, Beginning Balance	1,806,853	1,654,753	2,262,428
Granted	1,582,429	927,214	609,357
Forfeited	(975,994)	(251,351)	(374,463)
Vested	(728,228)	(523,763)	(842,569)
Outstanding, Ending Balance	1,685,060	1,806,853	1,654,753
Vested and expected to vest, end of period, Number of Shares	1,524,287
Aggregate Intrinsic Value
Outstanding, end of period	$ 27,230,570
Vested and expected to vest	$ 24,632,473

Other (Income) Expense, Net (Details) - USD ($) $ in Thousands	3 Months Ended			12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Component of Operating Income [Abstract]
Net gain on sale of certain early-stage drug discovery and development assets				$ 0	$ 0	$ (5,200)
Foreign currency loss (gain), net				2,991	(23,058)	(10,054)
Equity (earnings) loss from unconsolidated subsidiaries, net				(1,190)	3,217	(8,325)
Other-than-temporary impairment of equity investment		$ 18,900		0	18,869	0
Legal settlement				0	(12,500)	0
Costs associated with unused financing commitments	$ 64,300	$ 2,300	$ 11,800	0	78,352	0
Other miscellaneous, net				(2,139)	(1,189)	(8,745)
Other (income) expense, net				$ (338)	$ 63,691	$ (32,324)

Income Taxes (Components Of Income Before Income Tax By Geography) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
United States	$ (4,309,211)	$ (626,740)	$ (33,459)
International	385,355	(811,124)	133,334
LOSS BEFORE INCOME TAXES	$ (3,923,856)	$ (1,437,864)	$ 99,875

Income Taxes (Schedule of Income Tax) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Current, Federal	$ 18,369	$ (308,909)	$ 30,385
Current, State	9,501	(5,600)	16,270
Current, International	22,851	16,722	(2,550)
Current, Total	50,721	(297,787)	44,105
Deferred, Federal	(661,484)	(779,757)	(31,922)
Deferred, State	(239)	(70,221)	(7,740)
Deferred, International	(83,619)	(9,376)	(620)
Deferred, Total	(745,342)	(859,354)	(40,282)
Excess tax benefits of stock compensation exercised	(5,463)	19,676	33,501
Valuation allowance	0	0	943
INCOME TAX	$ (700,084)	$ (1,137,465)	$ 38,267

Income Taxes (Schedule Of Reconciliation Of Income Tax At Federal Statutory Income Tax Rate To Total Income Tax Provision) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Notional U.S. federal income tax provision at the statutory rate	$ (1,373,350)	$ (503,271)	$ 34,956
State income tax, net of federal benefit	5,182	(45,823)	10,095
Research and development credit	(3,549)	(5,549)	(2,535)
Uncertain tax positions	(18,111)	30,974	2,494
Residual tax on non-U.S. net earnings	(301,666)	(359,831)	(52,246)
Effects of outside basis differences	(636,134)	(786,130)	0
Non-deductible goodwill impairment	926,881	248,403	0
Change in valuation allowance	762,604	278,339	952
Intra-entity transfers of assets	(92,859)	0	0
Effect of permanent items:
Branded prescription drug fee	4,090	10,753	16,336
Domestic production activities deduction	0	0	5,468
Transaction-related expenses	229	9,872	5,889
Excise tax	0	0	15,398
Executive compensation limitation	0	467	3,590
Extinguishment of debt	0	0	(5,802)
Share based compensation	614	950	2,227
Audit settlements	0	0	(1,875)
Other	25,985	(16,619)	3,320
INCOME TAX	$ (700,084)	$ (1,137,465)	$ 38,267

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Operating Loss Carryforwards [Line Items]
Worthless stock deduction	$ 636,100	$ 674,200
Valuation allowance	4,841,209	426,991
Increase in valuation allowance	4,414,200	386,300
Undistributed earnings of foreign subsidiaries	157,300
Total unrecognized tax benefits including interest and penalties	443,582	328,900
Unrecognized tax benefits that would impact effective tax rate	435,400	293,300
Accrued interest and penalties	18,981	12,700
Interest and penalties	5,100	1,600	$ 4,600
Acquisitions
Operating Loss Carryforwards [Line Items]
Increase in valuation allowance		14,700
Worthless Stock Deduction
Operating Loss Carryforwards [Line Items]
Increase in valuation allowance		25,900
Jurisdictions Where Unable to Support Recognition of Deferred Tax Assets
Operating Loss Carryforwards [Line Items]
Increase in valuation allowance	3,950,100	$ 349,400
State Tax Benefits
Operating Loss Carryforwards [Line Items]
Increase in valuation allowance	67,100
Deferred Tax Assets on US Generics
Operating Loss Carryforwards [Line Items]
Increase in valuation allowance	$ 400,800

Income Taxes (Schedule Of Deferred Tax Assets And Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Accrued expenses and customer allowances	$ 232,101	$ 286,620
Compensation related to stock options	24,246	22,532
Deferred interest expense	57,440	290,600
Fixed assets and intangible assets	55,473	0
Loss on capital assets	9,904	7,210
Net operating loss carryforward	4,410,386	635,030
Uncertain tax positions	30,262	7,564
Research and development credit carryforward	4,244	56,489
Tax credit carryforwards	4,520	96,952
Uncertain tax positions	10,562	8,211
Total gross deferred income tax assets	4,839,138	1,411,208
Deferred tax liabilities:
Fixed assets and intangible assets	0	(1,759,009)
Other	0	(25,978)
Outside basis difference	(182,409)	(59,434)
Prepaid royalties	0	(413)
Total gross deferred income tax liabilities	(182,409)	(1,844,834)
Valuation allowance	(4,841,209)	(426,991)
Net deferred income tax liability	$ (184,480)	$ (860,617)

Income Taxes (Tax Credit Carryforwards) (Details) $ in Thousands	Dec. 31, 2016 USD ($)
Foreign \| Canada \| Investment tax credits
Tax Credit Carryforward [Line Items]
Tax credit carryforward, amount	$ 9,072
Domestic \| Research and development credits
Tax Credit Carryforward [Line Items]
Tax credit carryforward, amount	$ 4,244

Income Taxes (Operating Loss Carryforwards) (Details) $ in Thousands	Dec. 31, 2016 USD ($)
Foreign \| Ireland
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 11,758
Foreign \| Luxembourg
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	4,246,531
Domestic
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	41,087
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	98,645
State and Local Jurisdiction \| Capital Loss Carryforward
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 5,044

Income Taxes (Valuation Allowances) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Valuation Allowance [Line Items]
Valuation allowance	$ 4,841,209	$ 426,991
Foreign \| Canada
Valuation Allowance [Line Items]
Valuation allowance	2,692
Foreign \| Ireland
Valuation Allowance [Line Items]
Valuation allowance	66,983
Foreign \| Luxembourg
Valuation Allowance [Line Items]
Valuation allowance	4,246,531
Foreign \| Mexico
Valuation Allowance [Line Items]
Valuation allowance	1,063
Foreign \| Netherlands
Valuation Allowance [Line Items]
Valuation allowance	1,367
Foreign \| South Africa
Valuation Allowance [Line Items]
Valuation allowance	26,240
Domestic \| United States
Valuation Allowance [Line Items]
Valuation allowance	$ 521,064

Income Taxes (Schedule Of Reconciliation Of Change In Uncertain Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized Tax Benefits, Beginning Balance	$ 316,247	$ 105,330	$ 58,629
Gross additions for current year positions	142,778	65,439	6,008
Gross additions for prior period positions	2,111	3,460	873
Gross reductions for prior period positions	(35,888)	(234)	(6,647)
Decrease due to lapse of statute of limitations	(3,085)	(75)	(5,067)
Decrease due to settlements			(597)
Additions related to acquisitions	2,350	150,152	54,750
Currency translation adjustment		(7,825)	(2,619)
Currency translation adjustment	88
Unrecognized Tax Benefits, Ending Balance	424,601	316,247	$ 105,330
Accrued interest and penalties	18,981	12,700
Total UTB balance including accrued interest and penalties	443,582	$ 328,900
Current portion	0
Non-current portion	$ 443,582

Savings And Investment Plan And Deferred Compensation Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Savings And Investment Plan And Deferred Compensation [Line Items]
Contributions towards defined contribution savings and investment plans	$ 11.5	$ 8.6	$ 7.5
Deferred bonus \| Deferred Compensation Plan
Savings And Investment Plan And Deferred Compensation [Line Items]
Deferral percentage for employees	50.00%
Deferred restricted stock units \| Deferred Compensation Plan
Savings And Investment Plan And Deferred Compensation [Line Items]
Deferral percentage for employees	100.00%
Deferred salary and bonus \| 401(k) Restoration Plan
Savings And Investment Plan And Deferred Compensation [Line Items]
Deferral percentage for employees	50.00%
Endo 401(k) Plan
Savings And Investment Plan And Deferred Compensation [Line Items]
Maximum annual contributions per employee (percent)	4.00%
Endo 401(k) Plan, Matching Tier One
Savings And Investment Plan And Deferred Compensation [Line Items]
Employer matching contribution (percent)	100.00%
Percentage of employees gross pay	3.00%
Endo 401(k) Plan, Matching Tier Two
Savings And Investment Plan And Deferred Compensation [Line Items]
Employer matching contribution (percent)	50.00%
Percentage of employees gross pay	2.00%

Net Loss Per Share (Reconciliation Of The Numerator And Denominator Of Basic And Diluted Net Loss Per Share) (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Numerator:
(LOSS) INCOME FROM CONTINUING OPERATIONS									$ (3,223,772)	$ (300,399)	$ 61,608
Less: Net income (loss) from continuing operations attributable to noncontrolling interests									16	(283)	(399)
(Loss) income from continuing operations attributable to Endo International plc ordinary shareholders	$ (3,333,325)	$ (191,496)	$ 389,812	$ (88,763)	$ 443,709	$ (803,706)	$ (90,894)	$ 150,492	(3,223,788)	(300,116)	62,007
Loss from discontinued operations attributable to Endo International plc ordinary shareholders, net of tax	(4,531)	(27,423)	(46,216)	(45,108)	(562,302)	(246,782)	(159,632)	(226,210)	(123,278)	(1,194,926)	(783,326)
NET LOSS ATTRIBUTABLE TO ENDO INTERNATIONAL PLC	$ (3,337,856)	$ (218,919)	$ 343,578	$ (133,869)	$ (118,463)	$ (1,050,442)	$ (250,419)	$ (75,718)	$ (3,347,066)	$ (1,495,042)	$ (721,319)
Denominator:
For basic per share data—weighted average shares (shares)	222,870	222,767	222,667	222,302	224,147	209,274	185,328	169,653	222,651	197,100	146,896
Dilutive effect of ordinary share equivalents (shares)									0	0	2,600
Dilutive effect of various convertible notes and warrants (shares)									0	0	7,234
For diluted per share data—weighted average shares (shares)	222,870	222,767	222,863	222,302	225,321	209,274	185,328	176,825	222,651	197,100	156,730

Net Loss Per Share (Narrative) (Details) - $ / shares shares in Millions	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2016
1.75% Convertible Senior Subordinated Notes due 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Interest rate (as a percent)		1.75%
Initial conversion price (in dollars per share)		$ 29.20
1.50% Convertible Senior Notes due 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Interest rate (as a percent)		1.50%
Stock Options And Stock Awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares excluded from calculation (shares)	0.7

Subsequent Events (Details) - USD ($) $ in Thousands	4 Months Ended	12 Months Ended
Subsequent Events (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Subsequent Event [Line Items]
Proceeds from sale of business, net		$ 4,108	$ 1,588,779	$ 54,521
Disposal Group, Held-for-sale, Not Discontinued Operations \| Scenario, Forecast \| Litha Healthcare Group Limited \| Subsequent Event
Subsequent Event [Line Items]
Proceeds from sale of business, net	$ 100,000

Quarterly Financial Data (Unaudited) (Schedule Of Quarterly Financial Data) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Quarterly Financial Data [Abstract]
Total revenues	$ 1,241,513	$ 884,335	$ 920,887	$ 963,539	$ 1,073,697	$ 745,727	$ 735,166	$ 714,128
Gross profit	484,935	326,863	288,669	274,834	263,629	303,268	296,308	329,862
(Loss) income from continuing operations	(3,333,325)	(191,496)	389,812	(88,763)	443,709	(803,706)	(90,894)	150,492	$ (3,223,788)	$ (300,116)	$ 62,007
Discontinued operations, net of tax	(4,531)	(27,423)	(46,216)	(45,108)	(562,302)	(246,782)	(159,632)	(226,210)	(123,278)	(1,194,926)	(783,326)
Net (loss) income attributable to Endo International plc	$ (3,337,856)	$ (218,919)	$ 343,578	$ (133,869)	$ (118,463)	$ (1,050,442)	$ (250,419)	$ (75,718)	$ (3,347,066)	$ (1,495,042)	$ (721,319)
Continuing operations, basic (in dollars per share)	$ (14.96)	$ (0.86)	$ 1.75	$ (0.40)	$ 1.98	$ (3.84)	$ (0.49)	$ 0.89	$ (14.48)	$ (1.52)	$ 0.42
Discontinued operations, basic (in dollars per share)	(0.02)	(0.12)	(0.21)	(0.20)	(2.51)	(1.18)	(0.86)	(1.34)	(0.55)	(6.07)	(5.33)
Basic (in dollars per share)	(14.98)	(0.98)	1.54	(0.60)	(0.53)	(5.02)	(1.35)	(0.45)	(15.03)	(7.59)	(4.91)
Continuing operations, diluted (in dollars per share)	(14.96)	(0.86)	1.75	(0.40)	1.97	(3.84)	(0.49)	0.85	(14.48)	(1.52)	0.40
Discontinued operations, diluted (in dollars per share)	(0.02)	(0.12)	(0.21)	(0.20)	(2.50)	(1.18)	(0.86)	(1.28)	(0.55)	(6.07)	(5.00)
Diluted (in dollars per share)	$ (14.98)	$ (0.98)	$ 1.54	$ (0.60)	$ (0.53)	$ (5.02)	$ (1.35)	$ (0.43)	$ (15.03)	$ (7.59)	$ (4.60)
Weighted average shares—Basic (shares)	222,870	222,767	222,667	222,302	224,147	209,274	185,328	169,653	222,651	197,100	146,896
Weighted average shares—Diluted (shares)	222,870	222,767	222,863	222,302	225,321	209,274	185,328	176,825	222,651	197,100	156,730
Acquisition-related and integration items	$ 7,400	$ 19,500	$ 48,200	$ 12,600	$ 54,100	$ (27,700)	$ 44,200	$ 34,600	$ 87,601	$ 105,250	$ 77,384
Change in fair value of contingent consideration	(1,000)	11,600	23,900	(10,700)	17,900	(80,300)	(2,500)	(800)	23,823	(65,640)	0
Asset impairment charges	3,518,100	93,500	40,000	129,600	139,900	923,600	70,200	7,000	3,781,165	1,140,709	22,542
Inventory step-up	13,900	14,200	29,100	68,500	117,700	42,900	48,900	39,900	108,768	232,461	65,582
Severance costs	37,100	9,800	22,200	38,500	55,200	22,700	5,800	41,800	57,900	60,200	14,400
Litigation-related and other contingencies, net		$ 18,300	$ 5,300	$ 5,200	17,200		6,900	13,000	23,950	37,082	42,084
Reduction to legal fees	$ (4,800)
Loss on extinguishment of debt					$ 25,600	40,900		1,000
Costs associated with unused financing commitments						$ 64,300	2,300	11,800	0	78,352	0
Other-than-temporary impairment of equity investment							$ 18,900		$ 0	18,869	$ 0
Acceleration of Auxilium employee equity awards at closing								$ 37,600		$ 37,600

SCHEDULE I -- Condensed Financial Information of the Registrant - Condensed Balance Sheets (Parent Company Only) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Feb. 28, 2014	Dec. 31, 2013
CURRENT ASSETS:
Cash and cash equivalents	$ 517,250	$ 272,348	$ 405,696		$ 526,597
Accounts receivable	992,153	1,014,808
Prepaid expenses and other current assets	77,523	55,052
Total current assets	2,589,459	3,452,537
TOTAL ASSETS	14,275,109	19,350,336
CURRENT LIABILITIES:
Accounts payable and accrued expenses	1,454,084	1,510,115
Total current liabilities	2,634,745	3,474,312
EQUITY:
Euro deferred shares	42	43
Ordinary shares	22	22
Total equity	2,701,589	5,968,030
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	14,275,109	19,350,336
Endo Health Solutions Inc.
CURRENT ASSETS:
Cash and cash equivalents	1,576	1,535	$ 568		$ 0
Accounts receivable	0	139
Accounts receivable from subsidiaries	33,979	29,197
Prepaid expenses and other current assets	1,065	1,139
Total current assets	36,620	32,010
INVESTMENT IN SUBSIDIARIES	2,721,656	6,000,170
TOTAL ASSETS	2,758,276	6,032,180
CURRENT LIABILITIES:
Accounts payable and accrued expenses	2,703	2,094
Payables to subsidiaries	29,266	37,338
Total current liabilities	31,969	39,432
PAYABLES TO SUBSIDIARIES	24,718	24,718		$ 24,700
EQUITY:
Euro deferred shares	42	43
Ordinary shares	22	22
Other equity	2,701,525	5,967,965
Total equity	2,701,589	5,968,030
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 2,758,276	$ 6,032,180

SCHEDULE I -- Condensed Financial Information of the Registrant - Condensed Statements of Operations and Comprehensive Income (Parent Company Only) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
COSTS AND EXPENSES:
Selling, general and administrative									$ 770,728	$ 741,304	$ 567,986
Acquisition-related and integration items	$ 7,400	$ 19,500	$ 48,200	$ 12,600	$ 54,100	$ (27,700)	$ 44,200	$ 34,600	87,601	105,250	77,384
OPERATING (LOSS) INCOME FROM CONTINUING OPERATIONS									(3,471,515)	(933,475)	326,482
OTHER EXPENSE, NET									(338)	63,691	(32,324)
LOSS BEFORE INCOME TAXES									(3,923,856)	(1,437,864)	99,875
NET LOSS ATTRIBUTABLE TO ENDO INTERNATIONAL PLC	$ (3,337,856)	$ (218,919)	$ 343,578	$ (133,869)	$ (118,463)	$ (1,050,442)	$ (250,419)	$ (75,718)	(3,347,066)	(1,495,042)	(721,319)
OTHER COMPREHENSIVE INCOME (LOSS)									30,809	(256,708)	(122,471)
COMPREHENSIVE LOSS ATTRIBUTABLE TO ENDO INTERNATIONAL PLC									(3,316,295)	(1,751,255)	(840,492)
Endo Health Solutions Inc.
COSTS AND EXPENSES:
Selling, general and administrative									40,139	31,922	18,618
Acquisition-related and integration items									1,060	1,247	3,407
OPERATING (LOSS) INCOME FROM CONTINUING OPERATIONS									(41,199)	(33,169)	(22,025)
OTHER EXPENSE, NET									8	127	31
LOSS BEFORE INCOME TAXES									(41,207)	(33,296)	(22,056)
EQUITY IN NET LOSS OF SUBSIDIARIES									(3,305,859)	(1,461,746)	(699,263)
NET LOSS ATTRIBUTABLE TO ENDO INTERNATIONAL PLC									(3,347,066)	(1,495,042)	(721,319)
OTHER COMPREHENSIVE INCOME (LOSS)									30,771	(256,213)	(119,173)
COMPREHENSIVE LOSS ATTRIBUTABLE TO ENDO INTERNATIONAL PLC									$ (3,316,295)	$ (1,751,255)	$ (840,492)

SCHEDULE I -- Condensed Financial Information of the Registrant - Condensed Statement of Cash Flows (Parent Company Only) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Financial Statements, Captions [Line Items]
NET CASH USED IN OPERATING ACTIVITIES	$ 524,439,000	$ 62,026,000	$ 337,776,000
INVESTING ACTIVITIES:
Proceeds from dividends	54,800,000	250,000,000	0
Net cash provided by (used in) investing activities	125,861,000	(6,244,770,000)	(771,853,000)
FINANCING ACTIVITIES:
Payments of tax withholding for restricted shares	(11,500,000)	(15,398,000)	(25,081,000)
Exercise of options	1,952,000	27,217,000	41,392,000
Repurchase of ordinary shares	0	(250,088,000)	0
Issuance of ordinary shares	0	2,300,000,000	0
Payments related to the issuance of ordinary shares	0	(66,956,000)	(4,800,000)
Net cash (used in) provided by financing activities	(393,982,000)	6,055,467,000	302,857,000
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	272,348,000	405,696,000	526,597,000
CASH AND CASH EQUIVALENTS, END OF PERIOD	517,250,000	272,348,000	405,696,000
Endo Health Solutions Inc.
Condensed Financial Statements, Captions [Line Items]
NET CASH USED IN OPERATING ACTIVITIES	(45,181,000)	(8,696,000)	(25,591,000)
INVESTING ACTIVITIES:
Investment in subsidiaries	0	(2,236,752,000)	0
Proceeds from dividends	54,770,000	250,000,000	0
Net cash provided by (used in) investing activities	54,770,000	(1,986,752,000)	0
FINANCING ACTIVITIES:
Payments of tax withholding for restricted shares	(11,500,000)	(15,398,000)	(3,607,000)
Exercise of options	1,952,000	27,217,000	29,766,000
Repurchase of ordinary shares	0	(250,088,000)	0
Issuance of ordinary shares	0	2,300,000,000	0
Payments related to the issuance of ordinary shares	0	(65,316,000)	0
Net cash (used in) provided by financing activities	(9,548,000)	1,996,415,000	26,159,000
NET INCREASE IN CASH AND CASH EQUIVALENTS	41,000	967,000	568,000
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	1,535,000	568,000	0
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ 1,576,000	$ 1,535,000	$ 568,000

SCHEDULE I -- Condensed Financial Information of the Registrant - Narrative (Details) - USD ($)		12 Months Ended
	Feb. 28, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Condensed Financial Statements, Captions [Line Items]
Proceeds from dividends		$ 54,800,000	$ 250,000,000	$ 0
Expiration date	5 years
Endo Health Solutions Inc.
Condensed Financial Statements, Captions [Line Items]
Proceeds from dividends		54,770,000	250,000,000	$ 0
Payables to subsidiaries	$ 24,700,000	$ 24,718,000	$ 24,718,000

SCHEDULE II--Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Allowance for Doubtful Accounts
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	$ 3,780	$ 3,919	$ 5,594
Additions, Costs and Expenses	6,515	5,073	165
Deductions, Write-offs	(3,339)	(5,212)	(1,840)
Other	0	0	0
Balance at End of Period	6,956	3,780	3,919
Valuation Allowance for Deferred Tax Assets
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	426,991	40,646	18,773
Additions, Costs and Expenses	4,416,478	386,087	4,618
Deductions, Write-offs	(2,039)	(17,106)	(3,799)
Other	(221)	17,364	21,054
Balance at End of Period	$ 4,841,209	$ 426,991	$ 40,646

Fair Value Measurements (Financial Assets And Liabilities Measured At Fair Value On Recurring Basis) (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Assets:
Fair value of financial assets measured on recurring basis	$ 128,477	$ 55,034
Liabilities:
Fair value of financial liabilities measured on recurring basis	262,113	143,502
Acquisition-related contingent consideration—short-term
Liabilities:
Fair value of financial liabilities measured on recurring basis	109,373	65,265
Acquisition-related contingent consideration—long-term
Liabilities:
Fair value of financial liabilities measured on recurring basis	152,740	78,237
Money market funds
Assets:
Fair value of financial assets measured on recurring basis	26,210	51,145
Time deposits
Assets:
Fair value of financial assets measured on recurring basis	100,000
Equity securities
Assets:
Fair value of financial assets measured on recurring basis	2,267	3,889
Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets:
Fair value of financial assets measured on recurring basis	28,477	55,034
Liabilities:
Fair value of financial liabilities measured on recurring basis	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Acquisition-related contingent consideration—short-term
Liabilities:
Fair value of financial liabilities measured on recurring basis	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Acquisition-related contingent consideration—long-term
Liabilities:
Fair value of financial liabilities measured on recurring basis	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Money market funds
Assets:
Fair value of financial assets measured on recurring basis	26,210	51,145
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Time deposits
Assets:
Fair value of financial assets measured on recurring basis	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Equity securities
Assets:
Fair value of financial assets measured on recurring basis	2,267	3,889
Significant Other Observable Inputs (Level 2)
Assets:
Fair value of financial assets measured on recurring basis	100,000	0
Liabilities:
Fair value of financial liabilities measured on recurring basis	0	0
Significant Other Observable Inputs (Level 2) \| Acquisition-related contingent consideration—short-term
Liabilities:
Fair value of financial liabilities measured on recurring basis	0	0
Significant Other Observable Inputs (Level 2) \| Acquisition-related contingent consideration—long-term
Liabilities:
Fair value of financial liabilities measured on recurring basis	0	0
Significant Other Observable Inputs (Level 2) \| Money market funds
Assets:
Fair value of financial assets measured on recurring basis	0	0
Significant Other Observable Inputs (Level 2) \| Time deposits
Assets:
Fair value of financial assets measured on recurring basis	100,000
Significant Other Observable Inputs (Level 2) \| Equity securities
Assets:
Fair value of financial assets measured on recurring basis	0	0
Significant Unobservable Inputs (Level 3)
Assets:
Fair value of financial assets measured on recurring basis	0	0
Liabilities:
Fair value of financial liabilities measured on recurring basis	262,113	143,502
Significant Unobservable Inputs (Level 3) \| Acquisition-related contingent consideration—short-term
Liabilities:
Fair value of financial liabilities measured on recurring basis	109,373	65,265
Significant Unobservable Inputs (Level 3) \| Acquisition-related contingent consideration—long-term
Liabilities:
Fair value of financial liabilities measured on recurring basis	152,740	78,237
Significant Unobservable Inputs (Level 3) \| Money market funds
Assets:
Fair value of financial assets measured on recurring basis	0	0
Significant Unobservable Inputs (Level 3) \| Time deposits
Assets:
Fair value of financial assets measured on recurring basis	0
Significant Unobservable Inputs (Level 3) \| Equity securities
Assets:
Fair value of financial assets measured on recurring basis	$ 0	$ 0

Fair Value Measurements (Schedule of Financial Assets Measured At Fair Value On A Nonrecurring Basis) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016	$ (3,518,100)	$ (93,500)	$ (40,000)	$ (129,600)	$ (139,900)	$ (923,600)	$ (70,200)	$ (7,000)	$ (3,781,165)	$ (1,140,709)	$ (22,542)
U.S. Generic Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016			$ (40,000)	$ (29,300)
U.S. Branded Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016					(5,500)
International Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016	(285,500)	$ (16,200)								(14,600)
Fair value, measurements, nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016									(3,802,493)	(1,155,759)
Fair value, measurements, nonrecurring \| Property, plant and equipment \| U.S. Generic Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016									(13,679)
Fair value, measurements, nonrecurring \| Property, plant and equipment \| Astora
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016									(5,041)
Fair value, measurements, nonrecurring \| Leasehold improvements \| Auxilium Pharmaceuticals, Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016										(7,000)
Fair value, measurements, nonrecurring \| Equity investment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016										(18,869)
Fair value, measurements, nonrecurring \| Intangible assets \| U.S. Generic Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016									(676,776)	(181,000)
Fair value, measurements, nonrecurring \| Intangible assets \| U.S. Branded Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016									(110,430)	(175,031)
Fair value, measurements, nonrecurring \| Intangible assets \| International Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016									(301,698)	(14,579)
Fair value, measurements, nonrecurring \| Intangible assets \| Astora
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016									(16,287)
Fair value, measurements, nonrecurring \| Goodwill \| U.S. Generic Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016									(2,342,549)
Fair value, measurements, nonrecurring \| Goodwill \| UEO reporting unit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016										(673,500)
Fair value, measurements, nonrecurring \| Goodwill \| Paladin Canada reporting unit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016									(272,578)	(85,780)
Fair value, measurements, nonrecurring \| Goodwill \| Somar reporting unit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016									(33,000)
Fair value, measurements, nonrecurring \| Goodwill \| Litha reporting unit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016									(26,343)
Fair value, measurements, nonrecurring \| Other
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total expenses for the Year ended December 31, 2016									(4,112)
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Fair value, measurements, nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments					0					0
Other asset impairment charges	0								0
Total	0				0				0	0
Minimum Voltaren® Gel royalties due to Novartis					0					0
Total					0					0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Fair value, measurements, nonrecurring \| U.S. Generic Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property, plant and equipment	0								0
Certain segment intangible assets	0				0				0	0
Goodwill	0								0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Fair value, measurements, nonrecurring \| U.S. Branded Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Certain segment intangible assets	0				0				0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Fair value, measurements, nonrecurring \| International Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Certain segment intangible assets	0				0				0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Fair value, measurements, nonrecurring \| Astora
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property, plant and equipment	0								0
Certain segment intangible assets	0								0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Fair value, measurements, nonrecurring \| UEO reporting unit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill					0					0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Fair value, measurements, nonrecurring \| Paladin Canada reporting unit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill	0				0				0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Fair value, measurements, nonrecurring \| Somar reporting unit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill	0								0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Fair value, measurements, nonrecurring \| Litha reporting unit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill	0								0
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Fair value, measurements, nonrecurring \| Auxilium Pharmaceuticals, Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Leasehold improvements					0					0
Significant Other Observable Inputs (Level 2) \| Fair value, measurements, nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments					0					0
Other asset impairment charges	0								0
Total	0				0				0	0
Minimum Voltaren® Gel royalties due to Novartis					0					0
Total					0					0
Significant Other Observable Inputs (Level 2) \| Fair value, measurements, nonrecurring \| U.S. Generic Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property, plant and equipment	0								0
Certain segment intangible assets	0				0				0	0
Goodwill	0								0
Significant Other Observable Inputs (Level 2) \| Fair value, measurements, nonrecurring \| U.S. Branded Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Certain segment intangible assets	0				0				0	0
Significant Other Observable Inputs (Level 2) \| Fair value, measurements, nonrecurring \| International Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Certain segment intangible assets	0				0				0	0
Significant Other Observable Inputs (Level 2) \| Fair value, measurements, nonrecurring \| Astora
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property, plant and equipment	0								0
Certain segment intangible assets	0								0
Significant Other Observable Inputs (Level 2) \| Fair value, measurements, nonrecurring \| UEO reporting unit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill					0					0
Significant Other Observable Inputs (Level 2) \| Fair value, measurements, nonrecurring \| Paladin Canada reporting unit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill	0				0				0	0
Significant Other Observable Inputs (Level 2) \| Fair value, measurements, nonrecurring \| Somar reporting unit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill	0								0
Significant Other Observable Inputs (Level 2) \| Fair value, measurements, nonrecurring \| Litha reporting unit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill	0								0
Significant Other Observable Inputs (Level 2) \| Fair value, measurements, nonrecurring \| Auxilium Pharmaceuticals, Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Leasehold improvements					0					0
Significant Unobservable Inputs (Level 3) \| Fair value, measurements, nonrecurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments					10,469					10,469
Other asset impairment charges	0								0
Total	4,753,685				778,491				4,753,685	778,491
Minimum Voltaren® Gel royalties due to Novartis					15,000					15,000
Total					15,000					15,000
Significant Unobservable Inputs (Level 3) \| Fair value, measurements, nonrecurring \| U.S. Generic Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property, plant and equipment	11,360								11,360
Certain segment intangible assets	872,474				38,005				872,474	38,005
Goodwill	3,531,301								3,531,301
Significant Unobservable Inputs (Level 3) \| Fair value, measurements, nonrecurring \| U.S. Branded Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Certain segment intangible assets	4,621				48,266				4,621	48,266
Significant Unobservable Inputs (Level 3) \| Fair value, measurements, nonrecurring \| International Pharmaceuticals
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Certain segment intangible assets	139,313				3,838				139,313	3,838
Significant Unobservable Inputs (Level 3) \| Fair value, measurements, nonrecurring \| Astora
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Property, plant and equipment	0								0
Certain segment intangible assets	0								0
Significant Unobservable Inputs (Level 3) \| Fair value, measurements, nonrecurring \| UEO reporting unit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill					240,994					240,994
Significant Unobservable Inputs (Level 3) \| Fair value, measurements, nonrecurring \| Paladin Canada reporting unit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill	170,572				436,919				170,572	436,919
Significant Unobservable Inputs (Level 3) \| Fair value, measurements, nonrecurring \| Somar reporting unit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill	24,044								24,044
Significant Unobservable Inputs (Level 3) \| Fair value, measurements, nonrecurring \| Litha reporting unit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill	$ 0								$ 0
Significant Unobservable Inputs (Level 3) \| Fair value, measurements, nonrecurring \| Auxilium Pharmaceuticals, Inc.
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Leasehold improvements					$ 0					$ 0

License And Collaboration Agreements (BioSpecifics Technologies Corp) (Narrative) (Details)	1 Months Ended
	Jun. 30, 2004
Minimum
License And Collaboration Agreements [Line Items]
Royalty rate on net sales	5.00%
Maximum
License And Collaboration Agreements [Line Items]
Royalty rate on net sales	15.00%

License And Collaboration Agreements (XIAFLEX Out-License Agreements) (Details) - USD ($) $ in Millions	1 Months Ended
	Jul. 31, 2016	Oct. 31, 2015	Dec. 31, 2010
License And Collaboration Agreements [Line Items]
Conditional milestone payment capitalized			$ 12.5
XIAFLEX®
License And Collaboration Agreements [Line Items]
Conditional milestone payment capitalized		$ 20.0
Payments to acquire license rights	$ 5.5

License And Collaboration Agreements (BioDelivery Sciences International, Inc.) (Narrative) (Details) $ in Millions	3 Months Ended
	Dec. 31, 2015 USD ($)
BioDelivery
License And Collaboration Agreements [Line Items]
Additional milestone payment	$ 44.0