Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2018	Nov. 01, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q3
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		224,344,760

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
CURRENT ASSETS:
Cash and cash equivalents	$ 1,118,885	$ 986,605
Restricted cash and cash equivalents	289,667	320,453
Accounts receivable	467,156	517,436
Inventories, net	332,787	391,437
Prepaid expenses and other current assets	50,697	43,098
Income taxes receivable	16,407	12,048
Total current assets	2,275,599	2,271,077
MARKETABLE SECURITIES	1,693	1,456
PROPERTY, PLANT AND EQUIPMENT, NET	495,546	523,971
GOODWILL	4,056,668	4,450,082
OTHER INTANGIBLES, NET	3,624,216	4,317,684
DEFERRED INCOME TAXES	6	11,582
OTHER ASSETS	67,934	59,728
TOTAL ASSETS	10,521,662	11,635,580
CURRENT LIABILITIES:
Accounts payable and accrued expenses	1,019,004	1,096,825
Current portion of legal settlement accrual	966,633	1,087,793
Current portion of long-term debt	34,150	34,205
Income taxes payable	1,681	2,086
Total current liabilities	2,021,468	2,220,909
DEFERRED INCOME TAXES	43,630	43,131
LONG-TERM DEBT, LESS CURRENT PORTION, NET	8,228,612	8,242,032
LONG-TERM LEGAL SETTLEMENT ACCRUAL, LESS CURRENT PORTION	35,450	210,450
OTHER LIABILITIES	411,961	434,178
COMMITMENTS AND CONTINGENCIES (NOTE 14)
SHAREHOLDERS' (DEFICIT) EQUITY:
Euro deferred shares, $0.01 par value; 4,000,000 shares authorized and issued at both September 30, 2018 and December 31, 2017	46	48
Ordinary shares, $0.0001 par value; 1,000,000,000 shares authorized; 224,288,553 and 223,331,706 shares issued and outstanding at September 30, 2018 and December 31, 2017, respectively	22	22
Additional paid-in capital	8,830,351	8,791,170
Accumulated deficit	(8,833,024)	(8,096,539)
Accumulated other comprehensive loss	(216,854)	(209,821)
Total shareholders' (deficit) equity	(219,459)	484,880
TOTAL LIABILITIES AND SHAREHOLDERS' (DEFICIT) EQUITY	$ 10,521,662	$ 11,635,580

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
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	224,288,553	223,331,706
Common stock, shares outstanding	224,288,553	223,331,706

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
TOTAL REVENUES	$ 745,466	$ 786,887	$ 2,160,689	$ 2,700,218
COSTS AND EXPENSES:
Cost of revenues	412,965	514,522	1,198,468	1,722,885
Selling, general and administrative	163,791	135,880	478,615	468,675
Research and development	39,683	39,644	160,431	123,522
Litigation-related and other contingencies, net	(1,750)	(12,352)	15,370	(14,016)
Asset impairment charges	142,217	94,924	613,400	1,023,930
Acquisition-related and integration items	1,288	16,641	13,284	31,711
OPERATING LOSS FROM CONTINUING OPERATIONS	(12,728)	(2,372)	(318,879)	(656,489)
INTEREST EXPENSE, NET	131,847	127,521	385,896	361,267
LOSS ON EXTINGUISHMENT OF DEBT	0	0	0	(51,734)
OTHER INCOME, NET	(1,507)	(2,097)	(33,216)	(10,843)
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAX	(143,068)	(127,796)	(671,559)	(1,058,647)
INCOME TAX EXPENSE (BENEFIT)	3,003	(28,109)	24,729	(97,517)
LOSS FROM CONTINUING OPERATIONS	(146,071)	(99,687)	(696,288)	(961,130)
DISCONTINUED OPERATIONS, NET OF TAX (NOTE 3)	(27,134)	3,017	(43,273)	(705,886)
NET LOSS	$ (173,205)	$ (96,670)	$ (739,561)	$ (1,667,016)
NET (LOSS) INCOME PER SHARE—BASIC:
Continuing operations (in dollars per share)	$ (0.65)	$ (0.45)	$ (3.11)	$ (4.31)
Discontinued operations (in dollars per share)	(0.12)	0.02	(0.19)	(3.16)
Basic (in dollars per share)	(0.77)	(0.43)	(3.30)	(7.47)
NET (LOSS) INCOME PER SHARE—DILUTED:
Continuing operations (in dollars per share)	(0.65)	(0.45)	(3.11)	(4.31)
Discontinued operations (in dollars per share)	(0.12)	0.02	(0.19)	(3.16)
Diluted (in dollars per share)	$ (0.77)	$ (0.43)	$ (3.30)	$ (7.47)
WEIGHTED AVERAGE SHARES:
Basic (shares)	224,132	223,299	223,829	223,157
Diluted (shares)	224,132	223,299	223,829	223,157

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement of Comprehensive Income [Abstract]
NET LOSS	$ (173,205)	$ (96,670)	$ (739,561)	$ (1,667,016)
Net unrealized gain on securities, net of tax:
Unrealized gain arising during the period		188		333
Less: reclassification adjustments for (gain) loss realized in net loss	0	0	0	0
Net unrealized gain (loss) on securities	0	188	0	333
Net unrealized gain (loss) on foreign currency:
Foreign currency translation gain (loss) arising during the period	4,735	9,941	(7,033)	35,415
Less: reclassification adjustments for loss realized in net loss	0	29,325	0	29,325
Foreign currency translation gain (loss)	4,735	39,266	(7,033)	64,740
OTHER COMPREHENSIVE INCOME (LOSS)	4,735	39,454	(7,033)	65,073
COMPREHENSIVE LOSS	$ (168,470)	$ (57,216)	$ (746,594)	$ (1,601,943)

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
OPERATING ACTIVITIES:
NET LOSS	$ (739,561)	$ (1,667,016)
Adjustments to reconcile Net loss to Net cash provided by operating activities:
Depreciation and amortization	556,503	742,936
Inventory step-up	261	281
Share-based compensation	43,722	40,252
Amortization of debt issuance costs and discount	15,289	17,698
Deferred income taxes	13,118	(239,174)
Change in fair value of contingent consideration	11,731	23,574
Loss on extinguishment of debt	0	51,734
Asset impairment charges	613,400	1,023,930
Gain on sale of business and other assets	(29,859)	(5,074)
Changes in assets and liabilities which provided (used) cash:
Accounts receivable	31,634	471,448
Inventories	52,499	91,047
Prepaid and other assets	993	11,626
Accounts payable, accrued expenses and other liabilities	(367,979)	(159,245)
Income taxes payable/receivable	(4,759)	18,145
Net cash provided by operating activities	196,992	422,162
INVESTING ACTIVITIES:
Purchases of property, plant and equipment, excluding capitalized interest	(56,544)	(94,102)
Capitalized interest payments	(2,569)	0
Decrease in notes receivable	0	7,000
Proceeds from sale of business and other assets, net	43,753	96,066
Other investing activities	1,678	0
Net cash (used in) provided by investing activities	(13,682)	8,964
FINANCING ACTIVITIES:
Proceeds from issuance of notes	0	300,000
Proceeds from issuance of term loans	0	3,415,000
Principal payments on term loans	(25,614)	(3,722,413)
Principal payments on other indebtedness	(3,921)	(4,912)
Deferred financing fees	0	(57,358)
Payments for contingent consideration	(28,664)	(63,712)
Payments of tax withholding for restricted shares	(5,082)	(1,958)
Exercise of options	473	0
Net cash used in financing activities	(62,808)	(135,353)
Effect of foreign exchange rate	(608)	3,983
Movement in cash held for sale	0	(1,450)
NET INCREASE IN CASH, CASH EQUIVALENTS, RESTRICTED CASH AND RESTRICTED CASH EQUIVALENTS	119,894	298,306
CASH, CASH EQUIVALENTS, RESTRICTED CASH AND RESTRICTED CASH EQUIVALENTS, BEGINNING OF PERIOD	1,311,014	805,180
CASH, CASH EQUIVALENTS, RESTRICTED CASH AND RESTRICTED CASH EQUIVALENTS, END OF PERIOD	1,430,908	1,103,486
SUPPLEMENTAL INFORMATION:
Cash paid into Qualified Settlement Funds for mesh legal settlements	216,770	623,128
Cash paid out of Qualified Settlement Funds for mesh legal settlements	248,485	545,379
Other cash distributions for mesh legal settlements	$ 17,114	$ 3,625

Basis of Presentation

9 Months Ended

Sep. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

BASIS OF PRESENTATION

NOTE 1. BASIS OF PRESENTATION

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 subsidiaries.

The accompanying unaudited Condensed 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) for interim financial information and the instructions to Form 10-Q and Article 10 of Regulation S-X of the Securities and Exchange Commission for interim financial information. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, the accompanying Condensed Consolidated Financial Statements of Endo International plc and its subsidiaries, which are unaudited, include all normal and recurring adjustments necessary for a fair statement of the Company’s financial position as of September 30, 2018 and the results of our operations and our cash flows for the periods presented. Operating results for the three and nine months ended September 30, 2018 are not necessarily indicative of the results that may be expected for the year ending December 31, 2018. The year-end Condensed Consolidated Balance Sheet data as of December 31, 2017 was derived from audited financial statements.

The information included in this Quarterly Report on Form 10-Q should be read in conjunction with our Consolidated Financial Statements and accompanying notes included in our Annual Report on Form 10-K for the year ended December 31, 2017.

Certain prior period amounts have been reclassified to conform to the current period presentation as a result of our fourth-quarter 2017 adoption of Accounting Standards Update (ASU) No. 2016-18 “Statement of Cash Flows (Topic 230) - Restricted Cash” (ASU 2016-18). The table below presents the effects of ASU 2016-18 on the Company’s Condensed Consolidated Statement of Cash Flows for the nine months ended September 30, 2017 (in thousands):



	Prior to Adoption			Impact of Adoption			Subsequent to Adoption
Net cash provided by operating activities	$	424,062		$	(1,900	)	$	422,162
Net cash (used in) provided by investing activities	(69,802		)	78,766			8,964
Net cash used in financing activities	(135,353		)	—			(135,353		)
Effect of foreign exchange rate	3,686			297			3,983
Movement in cash held for sale	(1,450		)	—			(1,450		)
Net change (1)	$	221,143		$	77,163		$	298,306
Beginning-of-period balance (2)	517,250			287,930			805,180
End-of-period balance (2)	$	738,393		$	365,093		$	1,103,486

__________


(1)	This line refers to the “Net increase in cash and cash equivalents” prior to the adoption of ASU 2016-18 and the “Net increase in cash, cash equivalents, restricted cash and restricted cash equivalents” after the adoption.


(2)	These lines refer to the beginning or end of period amounts of “Cash and cash equivalents” prior to the adoption of ASU 2016-18 and the beginning or end of period amounts of “Cash, cash equivalents, restricted cash and restricted cash equivalents” after the adoption.

Additionally, the information in this Quarterly Report on Form 10-Q has been retrospectively recast to reflect the change in reportable segments referenced in Note 6. Segment Results.

Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Significant Accounting Policies Updated since December 31, 2017

Significant changes to our significant accounting policies since December 31, 2017 are detailed below. For additional discussion of the Company’s significant accounting policies, see Note 2. Summary of Significant Accounting Policies in the Consolidated Financial Statements, included in Part IV, Item 15 of our Annual Report on Form 10-K for the year ended December 31, 2017, filed with the Securities and Exchange Commission on February 27, 2018.

Revenue Recognition. The Company adopted Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (ASC 606) on January 1, 2018 using the modified retrospective method for all revenue-generating contracts, including modifications thereto, that were not completed contracts at the date of adoption. For further discussion of the impact of adoption, refer to the “Recent Accounting Pronouncements Adopted or Otherwise Effective as of September 30, 2018” section below. ASC 606 applies to contracts with commercial substance that establish the payment terms and each party’s rights regarding the goods or services to be transferred, to the extent collection of substantially all of the related consideration is probable. Under ASC 606, we recognize revenue for contracts meeting these criteria when (or as) we satisfy our performance obligations for such contracts by transferring control of the underlying promised goods or services to our customers. The amount of revenue we recognize reflects our estimate of the consideration we expect to be entitled to receive, subject to certain constraints, in exchange for such goods or services. This amount is referred to as the transaction price.

Our revenue consists almost entirely of sales of our pharmaceutical products to customers, whereby we ship products to a customer pursuant to a purchase order and invoice the customer upon shipment. For contracts such as these, revenue is recognized when our contractual performance obligations have been fulfilled and control has been transferred to the customer pursuant to the contract’s terms, which is generally upon delivery to the customer. The amount of revenue we recognize is equal to the fixed amount of the transaction price, adjusted for our estimates of a number of significant variable components including, but not limited to, estimates for chargebacks, rebates, sales incentives and allowances, distribution service agreement (DSA) and other fees for services, returns and allowances. The Company utilizes the expected value method when estimating the amount of variable consideration to include in the transaction price with respect to each of the foregoing variable components and the most likely amount method when estimating the amount of variable consideration to include in the transaction price with respect to future potential milestone payments that do not qualify for the sales- and usage-based royalty exception. Variable consideration is included in the transaction price only to the extent that it is probable that a significant revenue reversal will not occur when the uncertainty associated with the variable consideration is resolved. Payment terms for these types of contracts generally fall within 30 to 90 days of invoicing. Our most significant components of variable consideration are further described below. Our estimates for these components are based on factors such as historical experience, estimated future trends, estimated customer inventory levels, current contract sales terms with our direct and indirect customers and other competitive factors.

Returns and Allowances. Consistent with industry practice, we maintain a return policy that allows our customers to return products within a specified period of time both subsequent to and, in certain cases, prior to the products’ expiration date. Our return policy generally allows customers to receive credit for expired products within six months prior to expiration and within one year after expiration. Our provision for returns and allowances consists of our estimates for future product returns, pricing adjustments and delivery errors.

Rebates. Our provision for rebates, sales incentives and other allowances can generally be categorized into the following four types:


•	direct rebates;


•	indirect rebates;


•	governmental rebates, including those for Medicaid, Medicare and TRICARE, among others; and


•	managed-care rebates.

We establish contracts with wholesalers, chain stores and indirect customers that provide for rebates, sales incentives, DSA fees and other allowances. Some customers receive rebates upon attaining established sales volumes. Direct rebates are generally rebates paid to direct purchasing customers based on a percentage applied to a direct customer’s purchases from us, including fees paid to wholesalers under our DSAs, as described above. Indirect rebates are rebates paid to indirect customers which have purchased our products from a wholesaler under a contract with us.

We are subject to rebates on sales made under governmental and managed-care pricing programs based on relevant statutes with respect to governmental pricing programs and contractual sales terms with respect to managed-care providers and group purchasing organizations. For example, we are required to provide a 50% discount on our brand-name drugs to patients who fall within the Medicare Part D coverage gap, also referred to as the donut hole.

We participate in various federal and state government-managed programs whereby discounts and rebates are provided to participating government entities. For example, Medicaid rebates are amounts owed based upon contractual agreements or legal requirements with public sector (Medicaid) benefit providers after the final dispensing of the product by a pharmacy to a benefit plan participant.

Chargebacks. We market and sell products to both: (i) direct customers including wholesalers, distributors, warehousing pharmacy chains and other direct purchasing groups and (ii) indirect customers including independent pharmacies, non-warehousing chains, managed-care organizations, group purchasing organizations and government entities. We enter into agreements with certain of our indirect customers to establish contract pricing for certain products. These indirect customers then independently select a wholesaler from which to purchase the products at these contracted prices. Alternatively, we may pre-authorize wholesalers to offer specified contract pricing to other indirect customers. Under either arrangement, we provide credit to the wholesaler for any difference between the contracted price with the indirect customer and the wholesaler’s invoice price. Such credit is called a chargeback.

New Significant Accounting Policies Added since December 31, 2017

Contract Assets and Contract Liabilities. Contract assets represent the Company’s right to consideration in exchange for goods or services that the Company has transferred to a customer when that right is conditioned on something other than the passage of time including, for example, the entity’s future performance. The Company records revenue and a corresponding contract asset when it fulfills a contractual performance obligation, but must also fulfill one or more additional performance obligations before being entitled to payment. Once the Company’s right to consideration becomes unconditional, the contract asset amount is reclassified as Accounts receivable.

Contract liabilities represent the Company’s obligation to transfer goods or services to a customer. The Company records a contract liability generally upon receipt of consideration in advance of fulfilling one or more of its contractual performance obligations. Upon completing the corresponding performance obligation, the contract liability amount is reversed and revenue is recognized.

Contract assets and liabilities related to rights and obligations arising from a single contract, or a series of contracts combined and accounted for as a single contract, are generally presented on a net basis. Contract assets and liabilities are further described in Note 11. Contract Assets and Liabilities.

Recent Accounting Pronouncements

Recently Issued Accounting Pronouncements Not Yet Adopted as of September 30, 2018

In February 2016, the Financial Accounting Standards Board (FASB) issued ASU No. 2016-02, “Leases (Topic 842)” (ASU 2016-02) to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Under the new guidance, lessees are required to recognize a lease liability, which represents the discounted obligation to make future minimum lease payments, and a corresponding right-of-use asset on the balance sheet for most leases. In July 2018, the FASB issued ASU No. 2018-10, “Codification Improvements to Topic 842, Leases” (ASU 2018-10), which provides narrow amendments to clarify how to apply certain aspects of the new lease standard, and ASU No. 2018-11, “Leases (Topic 842) - Targeted Improvements” (ASU 2018-11), which addresses implementation issues related to the new lease standard. This guidance will be effective for the Company beginning in the first quarter of 2019, with early application permitted. The Company plans to adopt this guidance in the first quarter of 2019 using the modified retrospective approach and will recognize a cumulative-effect adjustment to the opening balance of Accumulated deficit in that period. This guidance includes a number of optional practical expedients that the Company may elect to apply, including an expedient that permits lease agreements that are twelve months or less to be excluded from the balance sheet. The Company is continuing to evaluate the impact that this new guidance will have on its consolidated financial statements, including its disclosures. It is expected that the primary impact upon adoption will be the recognition, on a discounted basis, of the Company’s minimum commitments under noncancelable operating leases as right of use assets and obligations on the consolidated balance sheets. This will result in a significant increase in assets and liabilities on the Company’s consolidated balance sheets. In preparation for the adoption of this guidance, the Company is continuing the process of identifying and validating the Company’s lease information and evaluating the impact that this new guidance will have on its processes and controls.

In February 2018, the FASB issued ASU No. 2018-02, “Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income” (ASU 2018-02). ASU 2018-02 allows for a reclassification from accumulated other comprehensive income or loss to retained earnings or accumulated deficit for stranded tax effects resulting from the Tax Cuts and Jobs Act of 2017 (TCJA). ASU 2018-02 also requires certain related disclosures. ASU 2018-02 is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2018 and should be applied either in the period of adoption or retrospectively to each period in which the effect of the change in the U.S. federal corporate income tax rate in the TCJA is recognized. Early adoption is permitted. The Company is currently evaluating the impact of ASU 2018-02 on the Company’s consolidated results of operations and financial position.

In July 2018, the FASB issued ASU No. 2018-09, “Codification Improvements” (ASU 2018-09). ASU 2018-09 makes changes to a variety of topics to clarify, correct errors in or make minor improvements to the Accounting Standards Codification. Certain of these provisions are effective immediately; however, these provisions did not have a material impact on the Company’s financial statements or disclosures. The remaining provisions are generally effective for public business entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2018. The Company is currently evaluating the impact of these remaining provisions of ASU 2018-09 on the Company’s consolidated results of operations and financial position.

In August 2018, the FASB issued ASU No. 2018-13, “Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement” (ASU 2018-13). ASU 2018-13 modifies the disclosure requirements on fair value measurements in Topic 820, Fair Value Measurement. ASU 2018-13 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Certain aspects of ASU 2018-13 require prospective treatment, while others require retrospective treatment. Early adoption is permitted. The Company is currently evaluating the impact of ASU 2018-13 on the Company’s disclosures.

In August 2018, the FASB issued ASU No. 2018-15, “Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract” (ASU 2018-15). ASU 2018-15 aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (including hosting arrangements where a software license is deemed to exist). ASU 2018-15 also requires the customer to expense any such capitalized implementation costs over the term of the hosting arrangement and to apply the existing impairment guidance for long-lived assets to such capitalized costs. Additionally, ASU 2018-15 sets forth required disclosures and guidance on financial statement classification for expenses, cash flows and balances related to implementation costs within the scope of ASU 2018-15. ASU 2018-15 is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. ASU 2018-15 may be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption and early adoption is permitted. The Company is currently evaluating the impact of ASU 2018-15 on the Company’s consolidated results of operations, financial position and disclosures.

In November 2018, the FASB issued ASU No. 2018-18, “Clarifying the Interaction Between Topic 808 and Topic 606” (ASU 2018-18). The main provisions of ASU 2018-18 include: (i) clarifying that certain transactions between collaborative arrangement participants should be accounted for as revenue when the collaborative arrangement participant is a customer in the context of a unit of account and (ii) precluding the presentation of transactions with collaborative arrangement participants that are not directly related to sales to third parties together with revenue. ASU 2018-18 is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. ASU 2018-18 should generally be applied retrospectively to the date of initial application of Topic 606 (January 1, 2018 for the Company) and early adoption is permitted. The Company is currently evaluating the impact of ASU 2018-18 on the Company’s consolidated results of operations, financial position and disclosures.

Recent Accounting Pronouncements Adopted or Otherwise Effective as of September 30, 2018

In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers” (ASU 2014-09), which was subsequently amended and supplemented by several additional ASUs including:


•	ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date,” (issued in August 2015), which deferred the effective date of ASU 2014-09 by one year, such that ASU 2014-09 became effective for Endo for annual and interim reporting periods beginning after December 15, 2017;


•	ASU No. 2016-08, “Revenue from Contracts with Customers (Topic 606): Principal versus Agent Consideration (Reporting Revenue Gross versus Net)” (issued in March 2016), which clarified the guidance on reporting revenue as a principal versus agent;


•	ASU No. 2016-10, “Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing” (issued in April 2016), which clarified the guidance on identifying performance obligations and accounting for intellectual property licenses; and


•	ASU No. 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” and ASU No. 2016-20, “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers,” (issued in May 2016 and December 2016, respectively), which amended certain narrow aspects of Topic 606.

These ASUs have generally been codified in Accounting Standards Codification Topic 606 “Revenue from Contracts with Customers”, and are collectively referred to herein as ASC 606. ASC 606 supersedes the revenue recognition requirements in Topic 605 “Revenue Recognition” (ASC 605), and requires entities to recognize revenue when control of promised goods or services is transferred to customers at an amount that reflects the consideration to which entities expect to be entitled in exchange for those goods or services.

The Company adopted ASC 606 on January 1, 2018 using the modified retrospective method for all revenue-generating contracts, including modifications thereto, that were not completed contracts at the date of adoption. Under the modified retrospective method, results beginning on January 1, 2018 are presented under ASC 606, while the comparative prior period results continue to be presented under ASC 605 based on the accounting standards originally in effect for such periods. As a result of adopting ASC 606, the Company recorded a net decrease of $3.1 million to its accumulated deficit at January 1, 2018, representing the cumulative impact of adopting ASC 606.

The current period impact of adoption on our Condensed Consolidated Statements of Operations and Condensed Consolidated Balance Sheets is as follows (in thousands, except per share amounts):



	Three Months Ended September 30, 2018									Nine Months Ended September 30, 2018
Statement of Operations:	Amounts reported under ASC 606			Amounts assuming continued application of ASC 605			Effect of adoption of ASC 606 (1)			Amounts reported under ASC 606			Amounts assuming continued application of ASC 605			Effect of adoption of ASC 606 (1)
Total revenues	$	745,466		$	747,571		$	(2,105	)	$	2,160,689		$	2,160,132		$	557
Cost of revenues	$	412,965		$	414,430		$	(1,465	)	$	1,198,468		$	1,199,042		$	(574	)
Other income, net	$	(1,507	)	$	(1,507	)	$	—		$	(33,216	)	$	(32,216	)	$	(1,000	)
Loss from continuing operations	$	(146,071	)	$	(145,431	)	$	(640	)	$	(696,288	)	$	(698,419	)	$	2,131
Net loss	$	(173,205	)	$	(172,565	)	$	(640	)	$	(739,561	)	$	(741,692	)	$	2,131
Net loss per share—Basic:
Continuing operations	$	(0.65	)	$	(0.65	)	$	—		$	(3.11	)	$	(3.12	)	$	0.01
Total basic	$	(0.77	)	$	(0.77	)	$	—		$	(3.30	)	$	(3.31	)	$	0.01
Net loss per share—Diluted:
Continuing operations	$	(0.65	)	$	(0.65	)	$	—		$	(3.11	)	$	(3.12	)	$	0.01
Total diluted	$	(0.77	)	$	(0.77	)	$	—		$	(3.30	)	$	(3.31	)	$	0.01

__________


(1)	Amounts may not add due to rounding.



	At September 30, 2018
Balance Sheet:	Amounts reported under ASC 606			Amounts assuming continued application of ASC 605			Effect of adoption of ASC 606
Assets:
Inventories, net	$	332,787		$	341,189		$	(8,402	)
Prepaid expenses and other current assets	$	50,697		$	40,368		$	10,329
Other assets	$	67,934		$	64,972		$	2,962
Liabilities:
Accounts payable and accrued expenses	$	1,019,004		$	1,019,322		$	(318	)
Shareholders' (deficit) equity:
Accumulated deficit	$	(8,833,024	)	$	(8,838,231	)	$	5,207

In May 2017, the FASB issued ASU No. 2017-09 “Compensation - Stock Compensation” (ASU 2017-09). ASU 2017-09 provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. It is intended to reduce both (1) diversity in practice and (2) cost and complexity when accounting for changes to the terms or conditions of share-based payment awards. ASU 2017-09 is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Company adopted the new standard on January 1, 2018 and the amendments in this update will be applied prospectively to any award modified on or after the adoption date.

Discontinued Operations and Divestitures

9 Months Ended

Sep. 30, 2018

Discontinued Operations and Disposal Groups [Abstract]

DISCONTINUED OPERATIONS AND DIVESTITURES

NOTE 3. DISCONTINUED OPERATIONS AND DIVESTITURES

Astora

The Company’s Astora business ceased business operations on March 31, 2016. The operating results of Astora are reported as Discontinued operations, net of tax in the Condensed Consolidated Statements of Operations for all periods presented. The following table provides the operating results of Astora for the three and nine months ended September 30, 2018 and 2017 (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Litigation-related and other contingencies, net	$	19,000		$	—		$	19,000		$	775,684
Loss from discontinued operations before income taxes	$	(27,134	)	$	(8,957	)	$	(43,273	)	$	(813,442	)
Income tax benefit	$	—		$	(11,974	)	$	—		$	(107,556	)
Discontinued operations, net of tax	$	(27,134	)	$	3,017		$	(43,273	)	$	(705,886	)

Amounts reported in the table above as Litigation-related and other contingencies, net relate to charges for vaginal-mesh-related matters. Loss from discontinued operations before income taxes also includes mesh-related legal defense costs and certain other items.

The cash flows from discontinued operating activities related to Astora included the impact of net losses of $43.3 million and $705.9 million for the nine months ended September 30, 2018 and 2017, respectively, and the impact of cash activity related to vaginal mesh cases. There was no net cash used in discontinued investing activities related to Astora during the nine months ended September 30, 2018 or 2017. There was no depreciation or amortization during the nine months ended September 30, 2018 or 2017 related to Astora.

Refer to Note 14. Commitments and Contingencies for amounts and additional information relating to vaginal mesh-related matters.

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 (Acino). The sale closed on July 3, 2017 and the Company received net cash proceeds of approximately $94.2 million, after giving effect to cash and net working capital purchase price adjustments, as well as a short-term receivable of $4.4 million, which was subsequently collected in October 2017. No additional gain or loss was recognized upon sale. However, in December 2017, Acino became obligated to pay $10.1 million of additional consideration to the Company related to the settlement of certain contingencies set forth in the purchase agreement, which was subsequently paid to the Company in January 2018. In December 2017, the Company recorded a short-term receivable and a gain on the sale of Litha for this amount. The gain was recorded in Other income, net in the Condensed Consolidated Statements of Operations. Litha was part of the Company’s International Pharmaceuticals segment. Litha does not meet the requirements for treatment as a discontinued operation.

Somar

On June 30, 2017, the Company entered into a definitive agreement to sell Grupo Farmacéutico Somar, S.A.P.I. de C.V. (Somar) and all of the securities thereof, to AI Global Investments (Netherlands) PCC Limited acting for and on behalf of the Soar Cell (the Purchaser). The sale closed on October 25, 2017 and the Purchaser paid an aggregate purchase price of approximately $124 million in cash, after giving effect to estimated cash, debt and net working capital purchase price adjustments. The Company recognized a $1.3 million loss upon sale. Somar was part of the Company’s International Pharmaceuticals segment. Somar does not meet the requirements for treatment as a discontinued operation.

Restructuring

9 Months Ended

Sep. 30, 2018

Restructuring and Related Activities [Abstract]

RESTRUCTURING

NOTE 4. RESTRUCTURING

January 2017 Restructuring Initiative

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 was intended to further integrate, streamline and optimize the Company’s operations by aligning certain corporate and research and development (R&D) functions with its recently restructured U.S. generics and U.S. branded business units in order to create efficiencies and cost savings. As part of this restructuring, the Company undertook certain cost reduction initiatives, including a reduction of approximately 90 positions of its workforce, primarily related to corporate and branded R&D functions in Malvern, Pennsylvania and Chestnut Ridge, New York, a streamlining of general and administrative expenses, an optimization of commercial spend and a refocusing of research and development efforts.

The Company did not incur any pre-tax charges during the three and nine months ended September 30, 2018 as a result of the January 2017 Restructuring Initiative. During the nine months ended September 30, 2017, the Company incurred total pre-tax charges of approximately $15.1 million related to employee separation and other benefit-related costs. Of the total charges incurred, $6.9 million was included in the U.S. Branded - Specialty & Established Pharmaceuticals segment, $4.9 million was included in Corporate unallocated costs and $3.3 million was included in the U.S. Generic Pharmaceuticals segment. These charges were included in Selling, general and administrative expenses in the Condensed Consolidated Statements of Operations. There were no charges related to this restructuring initiative for the three months ended September 30, 2017. The Company does not expect to incur additional material pre-tax restructuring-related expenses related to this initiative. Substantially all cash payments were made by the end of 2017 and substantially all of the actions associated with this restructuring were completed by the end of April 2017.

2017 U.S. Generic Pharmaceuticals Restructuring Initiative

On July 21, 2017, the Company announced that after completing a comprehensive review of its manufacturing network, the Company would be ceasing operations and closing its manufacturing and distribution facilities in Huntsville, Alabama (the 2017 U.S. Generic Pharmaceuticals Restructuring Initiative). The closure of the facilities was completed in June 2018. Employee separation, retention and certain other employee benefit-related costs are expensed ratably over the requisite service period. Other costs including, but not limited to, contract termination fees and product technology transfer costs, are expensed as incurred.

As a result of the 2017 U.S. Generic Pharmaceuticals Restructuring Initiative, the Company incurred pre-tax charges of $4.8 million and $59.6 million during the three and nine months ended September 30, 2018, respectively. During the three months ended September 30, 2018, the expenses consisted of employee separation and other benefit-related costs of $2.1 million and certain other charges of $2.7 million. During the nine months ended September 30, 2018, the expenses consisted of charges relating to accelerated depreciation of $35.2 million, employee separation, retention and other benefit-related costs of $9.8 million, asset impairment charges of $2.6 million and certain other charges of $12.0 million.

During the three and nine months ended September 30, 2017, the Company incurred pre-tax charges of $94.2 million and $203.7 million, respectively, related to the 2017 U.S. Generic Pharmaceuticals Restructuring Initiative. The amounts incurred during the three months ended September 30, 2017 included accelerated depreciation charges of $59.8 million, employee separation, retention and other benefit-related costs of $19.5 million, certain property, plant and equipment impairment charges of $14.2 million and certain other charges of $0.6 million. The amounts incurred during the nine months ended September 30, 2017 included accelerated depreciation charges of $59.8 million, employee separation, retention and other benefit-related costs of $19.5 million, certain intangible asset and property, plant and equipment impairment charges of $103.7 million, charges to increase excess inventory reserves of $7.9 million and certain other charges of $12.7 million. In the third quarter of 2017, the Company recorded a correcting entry to increase Property, plant and equipment impairment charges resulting from certain assets that should have been impaired during the second quarter of 2017. The pre-tax impact for the three months ended September 30, 2017 includes a correcting adjustment of $14.2 million, which had a corresponding decrease to Property, plant and equipment, net. The Company determined that the impact to the prior period and the current period are not material to the quarterly periods presented and have no impact on 2017 full year results.

These charges are included in the U.S. Generic Pharmaceuticals segment. Accelerated depreciation and employee separation, retention and other benefit-related costs are included in Cost of revenues. Certain other charges are included in both Cost of revenues and Selling, general and administrative expenses in the Condensed Consolidated Statements of Operations. The Company does not expect to incur additional material pre-tax restructuring-related expenses related to this initiative. Substantially all cash payments are expected to be made by the end of the third quarter in 2019.

The liability related to the 2017 U.S. Generic Pharmaceuticals Restructuring Initiative is primarily included in Accounts payable and accrued expenses in the Condensed Consolidated Balance Sheets. Changes to this liability during the nine months ended September 30, 2018 were as follows (in thousands):



	Employee Separation and Other Benefit-Related Costs			Other Restructuring Costs			Total
Liability balance as of January 1, 2018	$	22,975		$	1,610		$	24,585
Expenses	9,779			9,341			19,120
Cash distributions	(22,518		)	(10,951		)	(33,469		)
Liability balance as of September 30, 2018	$	10,236		$	—		$	10,236

January 2018 Restructuring Initiative

In January 2018, the Company initiated a restructuring initiative that included a reorganization of its U.S. Generic Pharmaceuticals segment’s research and development network, a further simplification of the Company’s manufacturing networks and a company-wide unification of certain corporate functions (the January 2018 Restructuring Initiative).

As a result of the January 2018 Restructuring Initiative, the Company incurred pre-tax charges of $23.8 million during the nine months ended September 30, 2018. The expenses consisted primarily of employee separation, retention and other benefit-related costs of $22.1 million and certain other charges of $1.7 million. Of the total charges incurred, $10.8 million are included in the U.S. Generic Pharmaceuticals segment, $5.2 million are included in Corporate unallocated costs, $4.0 million are included in the U.S. Branded - Sterile Injectables segment, $3.1 million are included in the International Pharmaceuticals segment and $0.7 million are included in the U.S. Branded - Specialty & Established Pharmaceuticals segment. The Company did not incur material charges related to this restructuring initiative during the three months ended September 30, 2018.

Employee separation, retention and other benefit-related costs are included in Cost of revenues, Selling, general and administrative and Research and development expenses in the Condensed Consolidated Statements of Operations. Certain other charges are primarily included in Selling, general and administrative expenses in the Condensed Consolidated Statements of Operations. The Company does not expect to incur additional material pre-tax restructuring-related expenses related to this initiative. Substantially all cash payments are expected to be made by the end of the second quarter in 2019.

The liability related to the January 2018 Restructuring Initiative is primarily included in Accounts payable and accrued expenses in the Condensed Consolidated Balance Sheets. Changes to this liability during the nine months ended September 30, 2018 were as follows (in thousands):



	Employee Separation and Other Benefit-Related Costs			Other Restructuring Costs			Total
Liability balance as of January 1, 2018	$	—		$	650		$	650
Expenses	22,087			1,705			23,792
Cash distributions	(18,439		)	(1,949		)	(20,388		)
Liability balance as of September 30, 2018	$	3,648		$	406		$	4,054

Acquisitions	9 Months Ended
Acquisitions	Sep. 30, 2018
Business Combinations [Abstract]
ACQUISITIONS	NOTE 5. ACQUISITIONS On April 26, 2018, the Company entered into a Membership Interest and Asset Purchase Agreement (the Somerset Purchase Agreement) with Mendham Holdings, LLC (the Seller) and certain other Seller related parties in connection with the acquisition of all of the limited liability company membership interests (the LLC Interests) of Somerset Therapeutics, LLC (Somerset) and certain of Somerset’s assets, including intellectual property, product Abbreviated New Drug Applications (ANDAs) and inventory (the Somerset Assets). Somerset is a specialty pharmaceutical company that develops and markets sterile injectable and ophthalmic drugs for the U.S. market. The Somerset acquisition is contingent upon the closing of the acquisition of the Indian-based Wintac business (as defined below). Pursuant to the terms of the Somerset Purchase Agreement, the Company will acquire 100% of the LLC Interests of Somerset and the Somerset Assets for an aggregate cash purchase price of approximately $160 million, subject to customary adjustments for cash, net working capital and indebtedness as described in the Somerset Purchase Agreement. The Somerset Purchase Agreement contains certain customary representations, warranties and covenants and provides for indemnification rights of the parties in respect of inaccuracies or breaches of certain representations, warranties and covenants, subject to the limitations set forth in the Somerset Purchase Agreement. The Somerset acquisition is expected to close in the first quarter of 2019, subject to satisfaction of customary closing conditions, including required regulatory approvals and the closing of the acquisition of the Wintac business. In connection with the Somerset acquisition, the Company’s Indian subsidiary has entered into separate agreements to acquire the entire business of Somerset’s Indian-based contract development and manufacturing affiliate, Wintac Limited (Wintac), including certain real property in Bangalore, India and the manufacturing plants thereon and to assume certain debt of Wintac for the expected aggregate amount of the rupee equivalent of approximately $30 million, subject to customary adjustments for net working capital.

Segment Results

9 Months Ended

Sep. 30, 2018

Segment Reporting [Abstract]

SEGMENT RESULTS

NOTE 6. SEGMENT RESULTS

As of January 1, 2018, we made changes to our reportable segments. Following these changes, the four reportable business segments in which we operate are: (1) U.S. Branded - Specialty & Established Pharmaceuticals, (2) U.S. Branded - Sterile Injectables, (3) U.S. Generic Pharmaceuticals and (4) International Pharmaceuticals. Previously, we had three reportable segments: (1) U.S. Generic Pharmaceuticals, (2) U.S. Branded Pharmaceuticals and (3) International Pharmaceuticals. The updates to our reportable segments were made based on first quarter 2018 changes to the way we manage and evaluate our business.

Our new U.S. Branded - Sterile Injectables segment consists of our sterile injectables product portfolio, which was previously part of our former U.S. Generic Pharmaceuticals segment. Our new U.S. Generic Pharmaceuticals segment represents the remainder of our former U.S. Generic Pharmaceuticals segment. Additionally, our former U.S. Branded Pharmaceuticals segment has been renamed “U.S. Branded - Specialty & Established Pharmaceuticals.”

Our 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 and 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; asset impairment charges; amortization of intangible assets; inventory step-up recorded as part of our acquisitions; litigation-related and other contingent matters; gains or losses from early termination of debt; gains or losses from the sales of businesses and other assets; foreign currency gains or losses on intercompany financing arrangements; and certain other items.

Certain of the corporate 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 costs.” Interest income and expense are also considered corporate items and not allocated to any of the Company’s segments. 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 items.

U.S. Branded - Specialty & Established Pharmaceuticals

Our U.S. Branded - Specialty & Established Pharmaceuticals segment includes a variety of branded prescription products to treat and manage conditions in urology, urologic oncology, endocrinology, pain and orthopedics. The products in this segment include XIAFLEX^®, SUPPRELIN^®LA, TESTOPEL^®, NASCOBAL^® Nasal Spray, AVEED^®, PERCOCET^®, VOLTAREN^®Gel, LIDODERM^®, EDEX^®, TESTIM^® and FORTESTA^®Gel, among others.

U.S. Branded - Sterile Injectables

Our U.S. Branded - Sterile Injectables segment consists primarily of branded sterile injectable products such as VASOSTRICT^®, ADRENALIN^® and APLISOL^®, among others, and certain generic sterile injectable products, including ertapenem for injection and ephedrine sulfate injection, among others.

U.S. Generic Pharmaceuticals

Our U.S. Generic Pharmaceuticals segment consists of a differentiated product portfolio including solid oral extended-release, solid oral immediate-release, abuse-deterrent products, liquids, semi-solids, patches, powders, ophthalmics and sprays and includes products in the pain management, urology, central nervous system disorders, immunosuppression, oncology, women’s health and cardiovascular disease markets, among others.

International Pharmaceuticals

Our International Pharmaceuticals segment includes a variety of specialty pharmaceutical products sold outside the U.S., primarily in Canada through our operating company Paladin Labs Inc. (Paladin). This segment’s key products serve growing therapeutic areas, including attention deficit hyperactivity disorder (ADHD), pain, women’s health and oncology. This segment also included: (i) our South African Litha business, which was sold in July 2017, and (ii) our Latin American Somar business, which was sold in October 2017.

The following represents selected information for the Company’s reportable segments for the three and nine months ended September 30, 2018 and 2017 (in thousands):



	Three Months Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017
Net revenues from external customers:
U.S. Branded - Specialty & Established Pharmaceuticals	$	220,100	$	233,803	$	632,972	$	729,150
U.S. Branded - Sterile Injectables	237,150		201,905		670,847		554,365
U.S. Generic Pharmaceuticals	257,969		294,749		748,445		1,227,584
International Pharmaceuticals (1)	30,247		56,430		108,425		189,119
Total net revenues from external customers	$	745,466	$	786,887	$	2,160,689	$	2,700,218
Adjusted income from continuing operations before income tax:
U.S. Branded - Specialty & Established Pharmaceuticals	$	84,891	$	123,754	$	262,454	$	380,841
U.S. Branded - Sterile Injectables	170,329		150,531		513,082		417,060
U.S. Generic Pharmaceuticals	82,555		86,236		247,137		415,172
International Pharmaceuticals	13,377		17,434		45,594		47,128
Total segment adjusted income from continuing operations before income tax	$	351,152	$	377,955	$	1,068,267	$	1,260,201

__________


(1)	Revenues generated by our International Pharmaceuticals segment are primarily attributable to external customers located in Canada and, prior to the sale of Litha on July 3, 2017 and Somar on October 25, 2017, South Africa and Latin America.

There were no material revenues from external customers attributed to an individual country outside of the United States during any of the periods presented. There were no material tangible long-lived assets in an individual country other than the United States as of September 30, 2018 or December 31, 2017.

The table below provides reconciliations of our consolidated Loss from continuing operations before income tax, which is determined in accordance with U.S. generally accepted accounting principles (U.S. GAAP), to our total segment adjusted income from continuing operations before income tax for the three and nine months ended September 30, 2018 and 2017 (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Total consolidated loss from continuing operations before income tax	$	(143,068	)	$	(127,796	)	$	(671,559	)	$	(1,058,647	)
Interest expense, net	131,847			127,521			385,896			361,267
Corporate unallocated costs (1)	49,187			33,035			144,693			114,655
Amortization of intangible assets	161,275			161,413			471,662			615,490
Inventory step-up	71			66			261			281
Upfront and milestone payments to partners	4,731			775			43,027			6,952
Separation benefits and other cost reduction initiatives (2)	4,001			80,693			82,141			127,977
Certain litigation-related and other contingencies, net (3)	(1,750		)	(12,352		)	15,370			(14,016		)
Asset impairment charges (4)	142,217			94,924			613,400			1,023,930
Acquisition-related and integration items (5)	1,288			16,641			13,284			31,711
Loss on extinguishment of debt	—			—			—			51,734
Foreign currency impact related to the remeasurement of intercompany debt instruments	1,528			3,005			(1,560		)	(2,922		)
Other, net (6)	(175		)	30			(28,348		)	1,789
Total segment adjusted income from continuing operations before income tax	$	351,152		$	377,955		$	1,068,267		$	1,260,201

__________


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

(2)

Amounts for the three and nine months ended September 30, 2018 relate to employee separation costs of $2.1 million and $32.7 million, respectively, charges to increase excess inventory reserves of $0.2 million and $2.8 million, respectively, and other charges of $1.7 million and $11.4 million, respectively, each of which related primarily to our restructuring initiatives. Also included in the amount for the nine months ended September 30, 2018 is accelerated depreciation of $35.2 million, which related to the 2017 U.S. Generic Pharmaceuticals Restructuring Initiative. During the three and nine months ended September 30, 2017, amounts primarily relate to employee separation costs of $19.8 million and $41.3 million, accelerated depreciation of $59.8 million and $60.2 million, other charges of $1.1 million and $18.5 million, respectively, and charges to increase excess inventory reserves of $7.9 million during the nine months ended September 30, 2017. These charges were related primarily to the 2017 U.S. Generics Pharmaceuticals restructuring initiative. See Note 4. Restructuring for discussion of our material restructuring initiatives.


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


(4)	Amounts primarily relate to charges to impair goodwill and intangible assets as further described in Note 9. Goodwill and Other Intangibles as well as charges to write down certain property, plant and equipment as further described in Note 7. Fair Value Measurements.

(5)

Amounts during the three and nine months ended September 30, 2018 are primarily related to charges due to changes in the fair value of contingent consideration of $0.8 million and $11.7 million, respectively. Amounts during the three and nine months ended September 30, 2017 include charges due to changes in the fair value of contingent consideration of $15.4 million and $23.6 million, respectively. All other amounts are directly related to costs associated with acquisition and integration efforts.


(6)	Amounts during the three and nine months ended September 30, 2018 primarily relate to gains on sales of businesses and other assets, as further described in Note 17. Other income, net.

Asset information is not reviewed or included within our internal management reporting. Therefore, the Company has not disclosed asset information for each reportable segment.

The Company disaggregates its revenue from contracts with customers into the categories included in the table below (in thousands). The Company believes these categories depict how the nature, timing and uncertainty of revenue and cash flows are affected by economic factors.



	Three Months Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017
U.S. Branded - Specialty & Established Pharmaceuticals:
Specialty Products:
XIAFLEX®	$	64,214	$	52,511	$	184,855	$	152,113
SUPPRELIN® LA	20,408		20,638		60,948		63,468
Other Specialty (1)	43,576		40,634		114,202		113,407
Total Specialty Products	$	128,198	$	113,783	$	360,005	$	328,988
Established Products:
PERCOCET®	$	30,730	$	31,349	$	93,539	$	93,183
VOLTAREN® Gel	15,057		19,102		44,185		53,646
OPANA® ER	—		14,756		—		82,056
Other Established (2)	46,115		54,813		135,243		171,277
Total Established Products	$	91,902	$	120,020	$	272,967	$	400,162
Total U.S. Branded - Specialty & Established Pharmaceuticals (3)	$	220,100	$	233,803	$	632,972	$	729,150
U.S. Branded - Sterile Injectables:
VASOSTRICT®	$	112,333	$	105,741	$	332,387	$	300,649
ADRENALIN®	35,460		25,335		101,858		50,464
Ertapenem for injection	25,798		—		25,798		—
Other Sterile Injectables (4)	63,559		70,829		210,804		203,252
Total U.S. Branded - Sterile Injectables (3)	$	237,150	$	201,905	$	670,847	$	554,365
Total U.S. Generic Pharmaceuticals (5)	$	257,969	$	294,749	$	748,445	$	1,227,584
Total International Pharmaceuticals (6)	$	30,247	$	56,430	$	108,425	$	189,119
Total Revenues	$	745,466	$	786,887	$	2,160,689	$	2,700,218

__________


(1)	Products included within Other Specialty include TESTOPEL^®, NASCOBAL^®Nasal Spray and AVEED^®.


(2)	Products included within Other Established include, but are not limited to, LIDODERM^®, EDEX^®, TESTIM^® and FORTESTA^® Gel, including the authorized generics.


(3)	Individual products presented above represent the top two performing products in each product category and/or any product having revenues in excess of $25 million during any quarterly period in 2018 or 2017.


(4)	Products included within Other Sterile Injectables include, but are not limited to, APLISOL^® and ephedrine sulfate injection.

(5)

The U.S. Generic Pharmaceuticals segment is comprised of a portfolio of products that are generic versions of branded products, are distributed primarily through the same wholesalers, generally have no intellectual property protection and are sold within the U.S. During the nine months ended September 30, 2017, combined sales of ezetimibe tablets and quetiapine ER tablets, for which we lost temporary marketing exclusivity during the second quarter of 2017, made up 9% of consolidated total revenue. No other individual product within this segment has exceeded 5% of consolidated total revenues for the periods presented.

(6)

The International Pharmaceuticals segment, which accounted for 4% and 5% of consolidated total revenues during the three and nine months ended September 30, 2018, respectively, and 7% of consolidated total revenues during both the three and nine months ended September 30, 2017, includes a variety of specialty pharmaceutical products sold outside the U.S., primarily in Canada through our operating company Paladin Labs, Inc. (Paladin). This segment also included: (i) our South African business, which was sold in July 2017 and consisted of Litha and certain assets acquired from Aspen Holdings in October 2015 and (ii) our Latin American business consisting of Somar, which was sold in October 2017.

Fair Value Measurements

9 Months Ended

Sep. 30, 2018

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

NOTE 7. FAIR VALUE MEASUREMENTS

Financial Instruments

The financial instruments recorded in our Condensed 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.

At September 30, 2018 and December 31, 2017, the Company had combined restricted cash and cash equivalents of $312.0 million and $324.4 million, respectively, of which $289.7 million and $320.5 million, respectively, are classified as current assets and reported in our Condensed Consolidated Balance Sheets as Restricted cash and cash equivalents. The remaining amounts, which are classified as non-current assets, are reported in our Condensed Consolidated Balance Sheets as Other assets. Approximately $283.8 million and $313.8 million of our restricted cash and cash equivalents are held in qualified settlement funds (QSFs) for mesh-related matters at September 30, 2018 and December 31, 2017, respectively. The remaining amount of restricted cash and cash equivalents at September 30, 2018 primarily relates to other litigation-related matters. See Note 14. Commitments and Contingencies for further information.

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 Condensed Consolidated Balance Sheets at September 30, 2018 and December 31, 2017.

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. Changes in any of these estimated inputs used as of the date of this report could have resulted in significant adjustments to fair value. 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 September 30, 2018 and December 31, 2017 were as follows (in thousands):



	Fair Value Measurements at Reporting Date using:
September 30, 2018	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	$	691,579	$	—	$	—	$	691,579
Equity securities	1,693		—		—		1,693
Total	$	693,272	$	—	$	—	$	693,272
Liabilities:
Acquisition-related contingent consideration—short-term	$	—	$	—	$	42,261	$	42,261
Acquisition-related contingent consideration—long-term	—		—		86,209		86,209
Total	$	—	$	—	$	128,470	$	128,470



	Fair Value Measurements at Reporting Date using:
December 31, 2017	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	$	439,831	$	—	$	—	$	439,831
Time deposits	—		303,410		—		303,410
Equity securities	1,456		—		—		1,456
Total	$	441,287	$	303,410	$	—	$	744,697
Liabilities:
Acquisition-related contingent consideration—short-term	$	—	$	—	$	70,543	$	70,543
Acquisition-related contingent consideration—long-term	—		—		119,899		119,899
Total	$	—	$	—	$	190,442	$	190,442

At September 30, 2018 and December 31, 2017, money market funds include $57.0 million and $35.6 million, respectively, in QSFs to be disbursed to mesh-related or other product liability claimants. Amounts in QSFs are considered restricted cash equivalents. See Note 14. Commitments and Contingencies for further discussion of our product liability cases. The differences between the amortized cost and fair value of our money market funds and equity securities were not material, individually or in the aggregate, at September 30, 2018 or December 31, 2017, nor were any of the related gross unrealized gains or losses.

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 three and nine months ended September 30, 2018 and 2017 (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Beginning of period	$	152,098		$	210,460		$	190,442		$	262,113
Amounts settled	(24,564		)	(31,617		)	(73,298		)	(91,927		)
Changes in fair value recorded in earnings	769			15,440			11,731			23,574
Effect of currency translation	167			504			(405		)	1,027
End of period	$	128,470		$	194,787		$	128,470		$	194,787

At September 30, 2018, the fair value measurements of the contingent consideration obligations were determined using risk-adjusted discount rates ranging from approximately 10% to 22% (weighted average rate of approximately 14.1%). Changes in fair value recorded in earnings related to acquisition-related contingent consideration are included in our Condensed 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 Condensed Consolidated Balance Sheets.

The following table presents changes to the Company’s liability for acquisition-related contingent consideration during the nine months ended September 30, 2018 by acquisition (in thousands):



	Balance as of December 31, 2017		Fair Value Adjustments and Accretion			Payments and Other			Balance as of September 30, 2018
Auxilium acquisition	$	13,061	$	(263	)	$	(1,844	)	$	10,954
Lehigh Valley Technologies, Inc. acquisitions	63,001		11,169			(39,469		)	34,701
VOLTAREN^® Gel acquisition	98,124		3,839			(30,923		)	71,040
Other	16,256		(3,014		)	(1,467		)	11,775
Total	$	190,442	$	11,731		$	(73,703	)	$	128,470

Nonrecurring Fair Value Measurements

The Company’s financial assets and liabilities measured at fair value on a nonrecurring basis during the nine months ended September 30, 2018 were as follows (in thousands):



	Fair Value Measurements at Reporting Date using:						Total Expense for the Nine Months Ended September 30, 2018
	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 Nine Months Ended September 30, 2018
Assets:
Intangible assets, excluding goodwill (Note 9)	$	—	$	—	$	239,857	$	(217,576	)
Certain property, plant and equipment (1)	—		—		—		(4,824		)
Total	$	—	$	—	$	239,857	$	(222,400	)

__________


(1)	Amount includes $2.6 million related to the 2017 U.S. Generic Pharmaceuticals Restructuring Initiative, which is described further in Note 4. Restructuring.

Additionally, the Company recorded aggregate goodwill impairment charges during the nine months ended September 30, 2018 of $391.0 million. Refer to Note 9. Goodwill and Other Intangibles for further description, including the valuation methodologies utilized.

- 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

9 Months Ended

Sep. 30, 2018

Inventory Disclosure [Abstract]

INVENTORIES

NOTE 8. INVENTORIES

Inventories consist of the following at September 30, 2018 and December 31, 2017 (in thousands):



	September 30, 2018		December 31, 2017
Raw materials (1)	$	119,627	$	124,685
Work-in-process (1)	83,665		109,897
Finished goods (1)	129,495		156,855
Total	$	332,787	$	391,437

__________

(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 September 30, 2018 and December 31, 2017, $13.3 million and $17.1 million, respectively, of long-term inventory was included in Other assets in the Condensed Consolidated Balance Sheets. As of September 30, 2018 and December 31, 2017, the Company’s Condensed Consolidated Balance Sheets included approximately $13.6 million and $5.9 million, respectively, of capitalized pre-launch inventories related to generic products that were not yet available to be sold.

Goodwill And Other Intangibles

9 Months Ended

Sep. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND OTHER INTANGIBLES

NOTE 9. GOODWILL AND OTHER INTANGIBLES

Goodwill

Changes in the carrying amount of our goodwill for the nine months ended September 30, 2018 were as follows (in thousands):



	U.S. Branded - Specialty & Established Pharmaceuticals		U.S. Branded - Sterile Injectables		U.S. Generic Pharmaceuticals			International Pharmaceuticals			Total
Goodwill as of December 31, 2017	$	828,818	$	—	$	3,531,301		$	89,963		$	4,450,082
Allocation to current segments (1)	—		2,731,193		(2,731,193		)	—			—
Effect of currency translation	—		—		—			(2,414		)	(2,414		)
Goodwill impairment charges	—		—		(391,000		)	—			(391,000		)
Goodwill as of September 30, 2018	$	828,818	$	2,731,193	$	409,108		$	87,549		$	4,056,668

__________


(1)	This allocation relates to the change in segments described in Note 6. Segment Results. The amount of goodwill initially attributed to the new U.S. Branded - Sterile Injectables and U.S. Generic Pharmaceuticals segments was determined using a relative fair value methodology in accordance with U.S. GAAP.

The carrying amounts of goodwill at September 30, 2018 and December 31, 2017 are net of the following accumulated impairments (in thousands):



	U.S. Branded - Specialty & Established Pharmaceuticals		U.S. Branded - Sterile Injectables		U.S. Generic Pharmaceuticals		International Pharmaceuticals		Total
Accumulated impairment losses as of December 31, 2017	$	855,810	$	—	$	2,342,549	$	463,545	$	3,661,904
Accumulated impairment losses as of September 30, 2018	$	855,810	$	—	$	2,733,549	$	451,209	$	4,040,568

Other Intangible Assets

Changes in the amount of other intangible assets for the nine months ended September 30, 2018 are set forth in the table below (in thousands).



Cost basis:	Balance as of December 31, 2017			Acquisitions			Impairments			Other (1)			Effect of Currency Translation			Balance as of September 30, 2018
Indefinite-lived intangibles:
In-process research and development	$	347,200		$	—		$	(87,900	)	$	(165,400	)	$	—		$	93,900
Total indefinite-lived intangibles	$	347,200		$	—		$	(87,900	)	$	(165,400	)	$	—		$	93,900
Finite-lived intangibles:
Licenses (weighted average life of 12 years)	$	457,402		$	—		$	—		$	—		$	—		$	457,402
Tradenames	6,409			—			—			—			—			6,409
Developed technology (weighted average life of 11 years)	6,187,764			—			(129,676		)	154,753			(7,447		)	6,205,394
Total finite-lived intangibles (weighted average life of 11 years)	$	6,651,575		$	—		$	(129,676	)	$	154,753		$	(7,447	)	$	6,669,205
Total other intangibles	$	6,998,775		$	—		$	(217,576	)	$	(10,647	)	$	(7,447	)	$	6,763,105

Accumulated amortization:	Balance as of December 31, 2017			Amortization			Impairments			Other (1)			Effect of Currency Translation			Balance as of September 30, 2018
Finite-lived intangibles:
Licenses	$	(370,221	)	$	(21,262	)	$	—		$	—		$	—		$	(391,483	)
Tradenames	(6,409		)	—			—			—			—			(6,409		)
Developed technology	(2,304,461		)	(450,400		)	—			10,647			3,217			(2,740,997		)
Total other intangibles	$	(2,681,091	)	$	(471,662	)	$	—		$	10,647		$	3,217		$	(3,138,889	)
Net other intangibles	$	4,317,684														$	3,624,216

__________


(1)	Other adjustments relate to reclassification adjustments of $165.4 million for certain developed technology intangible assets, previously classified as in-process research and development, that were placed in service during the nine months ended September 30, 2018 and the removal of certain fully amortized intangible assets.

Amortization expense for the three and nine months ended September 30, 2018 totaled $161.3 million and $471.7 million, respectively. Amortization expense for the three and nine months ended September 30, 2017 totaled $161.4 million and $615.5 million, respectively. Amortization expense is included in Cost of revenues in the Condensed Consolidated Statements of Operations. Estimated amortization of intangibles for the five fiscal years subsequent to December 31, 2017 is as follows (in thousands):



2018	$	622,384
2019	$	552,516
2020	$	481,300
2021	$	447,157
2022	$	420,786

Impairments

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 our goodwill and intangible asset impairment assessments, we estimate the fair values of our reporting units and our intangible assets using an income approach that utilizes a discounted cash flow model or, where appropriate, a market approach. The discounted cash flow models are dependent upon our 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, tax rates, 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 are based on the overall risk associated with the particular assets and other market factors. We believe the discount rates and other inputs and assumptions are consistent with those that a market participant would use. Any impairment charges resulting from annual or interim goodwill and intangible asset impairment assessments are recorded to Asset impairment charges in our Condensed Consolidated Statements of Operations.

During the three and nine months ended September 30, 2018 and 2017, the Company incurred the following goodwill and other intangible asset impairment charges:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017
Goodwill impairment charges	$	—	$	—	$	391,000	$	288,745
Other intangible asset impairment charges	$	140,609	$	78,300	$	217,576	$	674,177

A summary of significant goodwill and other intangible asset impairment tests and related charges is included below. Other intangible asset impairment charges that are not included in the below narrative totaled $140.6 million and $78.3 million during the three months ended September 30, 2018 and 2017, respectively, and $217.6 million and $461.1 million during the nine months ended September 30, 2018 and 2017, respectively. These charges relate primarily to certain in-process research and development and/or developed technology intangible assets that were tested for impairment following changes in market conditions and certain other factors impacting recoverability.

Our first quarter 2018 change in segments described in Note 6. Segment Results resulted in changes to our reporting units for goodwill impairment testing purposes, including the creation of a new U.S. Branded - Sterile Injectables reporting unit, which was previously part of our Generics reporting unit. As a result of these changes, under U.S. GAAP, we tested the goodwill of the former Generics reporting unit immediately before the segment realignment and the goodwill of both the new U.S. Branded - Sterile Injectables and U.S. Generic Pharmaceuticals reporting units immediately after the segment realignment. These goodwill tests were performed using an income approach that utilizes a discounted cash flow model. The results of these goodwill impairment tests were as follows:


•	The former Generics reporting unit’s estimated fair value (determined using a discount rate of 9.5%) exceeded its carrying amount, resulting in no related goodwill impairment charge.


•	The new U.S. Branded - Sterile Injectables reporting unit’s estimated fair value (determined using a discount rate of 9.5%) exceeded its carrying amount, resulting in no related goodwill impairment charge.


•	The new U.S. Generic Pharmaceuticals reporting unit’s carrying amount exceeded its estimated fair value (determined using a discount rate of 9.5%), resulting in a pre-tax non-cash goodwill impairment charge of $391.0 million.

In March 2017, we announced that the Food and Drug Administration’s (FDA) Drug Safety and Risk Management and Anesthetic and Analgesic Drug Products Advisory Committees voted that the benefits of reformulated OPANA^®ER (oxymorphone hydrochloride extended release) no longer outweigh its risks. In June 2017, we became aware of the FDA’s request that we voluntarily withdraw OPANA^®ER from the market, and in July 2017, after careful consideration and consultation with the FDA, we decided to voluntarily remove OPANA^®ER from the market. As a result of our decision, the Company determined that the carrying amount of its OPANA^® ER intangible asset was no longer recoverable, resulting in a pre-tax, non-cash impairment charge of $20.6 million in the second quarter of 2017, representing the remaining carrying amount.

As a result of the withdrawal of OPANA^® ER from the market and the continued erosion of our U.S. Branded Pharmaceuticals segment’s Established Products portfolio, we initiated an interim goodwill impairment analysis of our Branded reporting unit during the second quarter of 2017. We recorded a pre-tax, non-cash goodwill impairment charge of $180.4 million during the three months ended June 30, 2017 for the amount by which the carrying amount exceeded the reporting unit’s fair value. We estimated the fair value of the Branded reporting unit using an income approach that utilized a discounted cash flow model. The discount rate applied to the estimated cash flows for our Branded goodwill impairment test was 9.5%.

As further described in Note 4. Restructuring, the Company announced the 2017 U.S. Generic Pharmaceuticals Restructuring Initiative in July 2017, which includes the discontinuation of certain commercial products. As a result, the Company assessed the recoverability of the impacted products, resulting in pre-tax, non-cash intangible asset impairment charges of approximately $57.5 million during the second quarter of 2017. The Company also initiated an interim goodwill impairment analysis of its Generics reporting unit during the second quarter of 2017 as a result of the 2017 U.S. Generic Pharmaceuticals Restructuring Initiative and determined that the estimated fair value of the Generics reporting unit exceeded its carrying amount. Accordingly, no related goodwill impairment was recorded. The Company estimated the fair value of the Generics reporting unit using an income approach that utilized a discounted cash flow model. The discount rate applied to the estimated cash flows for our Generics goodwill impairment test was 9.0%.

Pursuant to an existing agreement with a wholly owned subsidiary of Novartis AG (Novartis), Paladin licensed the Canadian rights to commercialize serelaxin, an investigational drug for the treatment of acute heart failure (AHF). In March 2017, Novartis announced that a Phase 3 study of serelaxin in patients with AHF failed to meet its primary endpoints. As a result, we concluded that the full carrying amount of our serelaxin in-process research and development intangible asset was impaired, resulting in a $45.5 million pre-tax non-cash impairment charge for the three months ended March 31, 2017. In addition and as a result of the serelaxin impairment, we assessed the recoverability of our Paladin goodwill balance and determined that the estimated fair value of the Paladin reporting unit was below its carrying amount. We recorded a pre-tax, non-cash goodwill impairment charge of $82.6 million during the three months ended March 31, 2017 for the amount by which the carrying amount exceeded the reporting unit’s fair value. We estimated the fair value of the Paladin reporting unit using an income approach that utilized a discounted cash flow model. The discount rate applied to the estimated cash flows for our Paladin goodwill impairment test was 10.0%.

As further discussed in Note 3. Discontinued Operations and Divestitures, we entered into a definitive agreement to sell Somar on June 30, 2017, which resulted in Somar’s assets and liabilities being classified as held for sale. The initiation of held-for-sale accounting, together with the agreed upon sale price, triggered an impairment review. Accordingly, we performed an impairment analysis using a market approach and determined that impairment charges were required. We recorded pre-tax, non-cash impairment charges of $25.7 million and $89.5 million related to Somar’s goodwill and other intangible assets, respectively, during the second quarter of 2017, each of which represented the remaining carrying amounts of the corresponding assets.

- 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	9 Months Ended
License And Collaboration Agreements	Sep. 30, 2018
License And Collaboration Agreements [Abstract]
LICENSE AND COLLABORATION AGREEMENTS	NOTE 10. 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. Generally, under these agreements: (i) we are required to make upfront payments and other payments upon successful completion of regulatory or sales milestones, (ii) we are required to pay royalties on sales of the products arising from these agreements and (iii) termination is permitted with no significant continuing obligation. During the second quarter of 2018, we entered into a development, license and commercialization agreement with a third party pharmaceutical company related to five sterile injectable product candidates. Pursuant to this agreement, the third party will generally be responsible, at its expense, to develop and seek regulatory approval for these product candidates, and the Company will generally be responsible, at its expense, to launch and distribute any products that are approved. The Company will have exclusive license rights to all of these products launched in the U.S. and a first right of refusal for the Canadian territory. Upon entering into this agreement, the Company became obligated to make an upfront payment, which was recorded as Research and development expense in the Condensed Consolidated Statements of Operations during the three months ended June 30, 2018. The Company could become obligated to make additional payments based on certain potential future milestones being achieved. There have been no other significant changes to our license, collaboration and discovery agreements since our Annual Report on Form 10-K for the year ended December 31, 2017.

Contract Assets and Liabilities

9 Months Ended

Sep. 30, 2018

Contract with Customer, Asset and Liability [Abstract]

Contract Assets and Liabilities

NOTE 11. CONTRACT ASSETS AND LIABILITIES

Our revenue consists almost entirely of sales of our pharmaceutical products to customers, whereby we ship products to a customer pursuant to a purchase order. Revenue contracts such as these do not generally give rise to contract assets or contract liabilities because: (i) the underlying contracts generally have only a single performance obligation and (ii) we do not generally receive consideration until the performance obligation is fully satisfied. At September 30, 2018, the unfulfilled performance obligations for these types of contracts relate to ordered but undelivered products. We generally expect to fulfill the performance obligations and recognize revenue within one week of entering into the underlying contract. Based on the short-term initial contract duration, additional disclosure about the remaining performance obligations is not required.

Certain of our other revenue-generating contracts, including license and collaboration agreements, may result in contract assets and/or contract liabilities. For example, we may recognize contract liabilities upon receipt of certain upfront and milestone payments from customers when there are remaining performance obligations.

The following table shows the opening and closing balances of contract assets and contract liabilities from contracts with customers (dollars in thousands):



	September 30, 2018		January 1, 2018		$ Change			% Change
Contract assets, net (1)	$	13,291	$	11,287	$	2,004		18	%
Contract liabilities, net (2)	$	19,635	$	20,954	$	(1,319	)	(6	)%

__________

(1)

At September 30, 2018 and January 1, 2018, approximately $10.3 million and $8.2 million, respectively, of these contract asset amounts are classified as current assets and are included in Prepaid expenses and other current assets in the Company’s Condensed Consolidated Balance Sheets. The remaining amounts are classified as non-current and are included in Other assets. The net increase in contract assets during the nine months ended September 30, 2018 was primarily due to certain sales activity during the period, partially offset by reclassifications to accounts receivable following the resolution of certain conditions other than the passage of time affecting the Company’s rights to consideration for the sale of certain goods.

(2)

At September 30, 2018 and January 1, 2018, approximately $1.7 million and $1.9 million, respectively, of these contract liability amounts are classified as current liabilities and are included in Accounts payable and accrued expenses in the Company’s Condensed Consolidated Balance Sheets. The remaining amounts are classified as non-current and are included in Other liabilities. During the nine months ended September 30, 2018, the Company recognized revenue of $1.3 million that was included in the contract liability balance at January 1, 2018, resulting in a corresponding decrease in contract liabilities.

During the nine months ended September 30, 2018, we recognized revenue of $4.6 million relating to performance obligations satisfied, or partially satisfied, in prior periods. Such revenue generally relates to changes in estimates with respect to our variable consideration.

Accounts Payable And Accrued Expenses

9 Months Ended

Sep. 30, 2018

Accounts Payable and Accrued Liabilities, Current [Abstract]

Accounts Payable And Accrued Expenses

NOTE 12. ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses include the following at September 30, 2018 and December 31, 2017 (in thousands):



	September 30, 2018		December 31, 2017
Trade accounts payable	$	106,321	$	85,348
Returns and allowances	250,637		291,034
Rebates	152,297		168,333
Chargebacks	2,022		14,604
Accrued interest	64,647		130,257
Accrued payroll and related benefits	84,240		113,908
Accrued royalties and other distribution partner payables	103,673		63,114
Acquisition-related contingent consideration—short-term	42,261		70,543
Other	212,906		159,684
Total	$	1,019,004	$	1,096,825

Debt

9 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

DEBT

NOTE 13. DEBT

The following table presents information about the Company’s total indebtedness at September 30, 2018 and December 31, 2017 (in thousands):



	September 30, 2018						December 31, 2017
	Effective Interest Rate		Principal Amount		Carrying Amount		Effective Interest Rate		Principal Amount		Carrying Amount
7.25% Senior Notes due 2022	7.91	%	$	400,000	$	392,439	7.91	%	$	400,000	$	390,974
5.75% Senior Notes due 2022	6.04	%	700,000		694,053		6.04	%	700,000		692,855
5.375% Senior Notes due 2023	5.62	%	750,000		743,083		5.62	%	750,000		742,048
6.00% Senior Notes due 2023	6.28	%	1,635,000		1,615,955		6.28	%	1,635,000		1,613,446
5.875% Senior Secured Notes due 2024	6.14	%	300,000		295,922		6.14	%	300,000		295,513
6.00% Senior Notes due 2025	6.27	%	1,200,000		1,182,859		6.27	%	1,200,000		1,181,243
Term Loan B Facility Due 2024	5.46	%	3,372,313		3,338,451		5.46	%	3,397,925		3,360,103
Other debt			—		—		1.50	%	55		55
Total long-term debt, net			$	8,357,313	$	8,262,762			$	8,382,980	$	8,276,237
Less current portion, net			34,150		34,150				34,205		34,205
Total long-term debt, less current portion, net			$	8,323,163	$	8,228,612			$	8,348,775	$	8,242,032

The senior unsecured notes are unsecured and effectively subordinated in right of priority to our credit agreement (the 2017 Credit Agreement) and our senior secured notes, in each case to the extent of the value of the collateral securing such instruments, which collateral represents substantially all of the assets of the issuers or borrowers and the guarantors party thereto.

The aggregate estimated fair value of the Company’s long-term debt, which was estimated using inputs based on quoted market prices for the same or similar debt issuances, was $7.9 billion and $7.5 billion at September 30, 2018 and December 31, 2017, respectively. Based on this valuation methodology, we determined these debt instruments represent Level 2 measurements within the fair value hierarchy.

Credit Facility

We have $997.2 million of remaining credit available through our revolving credit facility as of September 30, 2018. As of September 30, 2018, we were in compliance with all covenants contained in our credit agreement.

Commitments And Contingencies

9 Months Ended

Sep. 30, 2018

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 14. COMMITMENTS AND CONTINGENCIES

Legal Proceedings and Investigations

We and certain of our subsidiaries are involved in various claims, legal proceedings and 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, consumer protection and commercial matters. While we cannot predict the outcome of these proceedings and we intend to vigorously prosecute or defend our position as appropriate, there can be no assurance that we will be successful or obtain any requested relief, and 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.

We believe that certain settlements and judgments, as well as legal defense costs, relating to certain product liability or other matters are or may be covered in whole or in part under our 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 insurance policies could 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.

As of September 30, 2018, our accrual for loss contingencies totaled $1,002.1 million, of which $845.6 million relates to our liability accrual for vaginal mesh cases and other mesh-related matters. During the fourth quarter of 2017, the Company recorded a total increase to its liability accrual of approximately $200 million related to testosterone-related product liability matters and LIDODERM^®-related antitrust matters. The accrual for LIDODERM^®-related matters includes an estimated loss for, among other matters, settlement of all remaining claims filed against EPI in multidistrict litigation (MDL) No. 2521, which is further discussed below under the heading “Other Antitrust Matters.” The testosterone-related accrual includes an estimated loss for, among other matters, all testosterone-related product liability cases filed in MDL No. 2545 and in other courts. These cases are further discussed below under the heading “Product Liability and Related Matters.” 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 and Related Matters

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 and other related matters are described below in more detail.

Vaginal Mesh. Since 2008, we and certain of our subsidiaries, including American Medical Systems Holdings, Inc. (subsequently converted to Astora Women’s Health Holding LLC and merged into Astora Women’s Health LLC and referred to herein as AMS) and/or Astora, have been named as defendants in multiple lawsuits in various state and federal courts in the U.S. (including a federal MDL pending in the U.S. District Court for the Southern District of West Virginia (MDL No. 2325)), and in Canada and other countries, alleging personal injury resulting from the use of transvaginal surgical mesh products designed to treat pelvic organ prolapse (POP) and stress urinary incontinence (SUI). In January 2018, a representative proceeding (class action) was filed in the Federal Court of Australia against American Medical Systems, LLC. In the various class action and individual complaints, plaintiffs claim a variety of personal injuries, including chronic pain, incontinence, 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 agreements to resolve up to approximately 71,000 filed and unfiled mesh claims handled or controlled by the participating counsel. These MSAs and other agreements were entered into at various times between June 2013 and the present, were solely by way of compromise and settlement and were 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 requirements regarding the claims represented by each law firm party to the MSA. 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 considered restricted cash and/or restricted cash equivalents.

Distribution of funds to any individual claimant is conditioned upon the receipt of documentation substantiating the validity of the claim, a full release and 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.

In June 2017, the MDL court entered a case management order which, among other things, requires plaintiffs in newly-filed MDL cases to provide expert disclosures on specific causation within one hundred twenty (120) days of filing a claim (the Order). Under the Order, a plaintiff's failure to meet the foregoing deadline may be grounds for the entry of judgment against such plaintiff. In July 2017, a similar order was entered in Minnesota state court. In June 2018, at the request of the MDL court, the Judicial Panel on Multidistrict Litigation entered a minute order suspending the transfer of cases into the MDL. Subsequently, the MDL court issued a pretrial order discontinuing the direct filing of claims in MDL No. 2325. The MDL court also issued similar orders in other MDLs involving claims against other mesh manufacturers.

Although the Company believes it has appropriately estimated the probable total amount of loss associated with all matters as of the date of this report, fact and expert discovery is ongoing in certain cases that have not settled, and it is reasonably possible that further claims may be filed or asserted and that adjustments to our liability accrual may be required. This could have a material adverse effect on our business, financial condition, results of operations and cash flows.

The following table presents the changes in the QSFs and mesh liability accrual balance during the nine months ended September 30, 2018 (in thousands):



	Qualified Settlement Funds			Mesh Liability Accrual
Balance as of January 1, 2018	$	313,814		$	1,087,172
Additional charges	—			19,000
Cash contributions to Qualified Settlement Funds	216,770			—
Cash distributions to settle disputes from Qualified Settlement Funds	(248,485		)	(248,485		)
Cash distributions to settle disputes	—			(17,114		)
Other (1)	1,653			5,038
Balance as of September 30, 2018	$	283,752		$	845,611

__________

(1)

Amounts deposited in the QSFs may earn interest, which is generally used to pay administrative costs of the fund and is reflected in the table above as an increase to the QSF and Mesh Liability Accrual balances. Any interest remaining after all claims have been paid will generally be distributed to the claimants who participated in that settlement. The $5.0 million in the table above also includes a second quarter 2018 reclassification adjustment of $4.4 million for accrued interest amounts previously recorded in Accounts payable and accrued expenses in the Condensed Consolidated Balance Sheets.

As of September 30, 2018, $820.2 million of the mesh liability accrual amount shown above is classified in the Current portion of the legal settlement accrual in the Condensed Consolidated Balance Sheets, with the remainder classified as Long-term legal settlement accrual, less current portion. Charges related to vaginal mesh liability and associated legal fees and other expenses for all periods presented are reported in Discontinued operations, net of tax in our Condensed Consolidated Statements of Operations.

To date, the Company has made total mesh liability payments of approximately $3.1 billion, $283.8 million of which remains in the QSFs as of September 30, 2018. We expect to fund into the QSFs the remaining payments under all settlement agreements during the remainder of 2018 and 2019. As the funds are disbursed out of the QSFs from time to time, the 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 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 California and other states. We are cooperating with these investigations.

We will continue to vigorously defend any unresolved claims and to explore other options as appropriate in our best interests. Similar matters may be brought by others or the foregoing matters may be expanded. We are unable to predict the outcome of these matters or to estimate the possible range of any additional losses that could be incurred.

Testosterone. Various manufacturers of prescription medications containing testosterone, including our subsidiaries Endo Pharmaceuticals Inc. (EPI) and Auxilium Pharmaceuticals, Inc. (subsequently converted to Auxilium Pharmaceuticals, LLC and hereinafter referred to as Auxilium), have been named as defendants in multiple lawsuits alleging personal injury resulting from the use of such medications, including FORTESTA^® Gel, DELATESTRYL^®, TESTIM^®, TESTOPEL^®, AVEED^® and STRIANT^®. Plaintiffs in these suits generally allege various personal injuries, including pulmonary embolism, stroke or other vascular and/or cardiac injuries, and seek compensatory and/or punitive damages, where available.

As of November 1, 2018, we were aware of approximately 1,205 testosterone cases (some of which may have been filed on behalf of multiple plaintiffs) pending against one or more of our subsidiaries in federal or state court. Many of these cases have been coordinated in a federal MDL pending in the U.S. District Court for the Northern District of Illinois (MDL No. 2545). In November 2015, the MDL court 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 MDL 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. An MDL trial against Auxilium involving TESTIM^® took place in November 2017 and resulted in a defense verdict. A trial against Auxilium involving TESTIM^® was scheduled for January 2018 in the Philadelphia Court of Common Pleas (PCCP) but resolved prior to trial.

In June 2018, counsel for plaintiffs, on the one hand, and Auxilium and EPI, on the other, executed an MSA allowing for the resolution of all known testosterone replacement therapy product liability claims against our subsidiaries. The MSA was solely by way of compromise and settlement and was not in any way an admission of fault by us or any of our subsidiaries.

The MSA is subject to a process that includes guidelines and procedures for administering the settlement and the release of funds. Among other things, the MSA provides for the creation of a QSF into which the settlement funds will be deposited, establishes participation requirements, and allows for a reduction of the total settlement payment in the event the participation threshold is not met. Distribution of funds to any individual claimant is conditioned upon the receipt of documentation substantiating product use and injury as determined by a third-party special master, the dismissal of any lawsuit and the release of the claim as to us and all affiliates. Prior to receiving funds, an individual claimant must 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 settlement funds, amounts allocated to individual claimants and other terms of the agreement.

Although the Company believes it has appropriately estimated the probable total amount of loss associated with testosterone-related product liability matters as of the date of this report, it is reasonably possible that further claims may be filed or asserted and that adjustments to our liability accrual may be required. This could have a material adverse effect on our business, financial condition, results of operations and cash flows.

The MDL also includes a lawsuit filed in November 2014 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 payers that claim to have paid for certain testosterone products. After a series of motions to dismiss, plaintiff filed a third amended complaint in April 2016, asserting civil claims for alleged violations of the Racketeer Influenced and Corrupt Organizations Act (RICO) and negligent misrepresentation based on defendants’ marketing of certain testosterone products. The court denied a motion to dismiss this complaint in August 2016. In July 2018, the court denied plaintiff’s motion for class certification. In October 2018, defendants moved for summary judgment. This lawsuit is not part of the settlement described above.

Unapproved Drug Litigation

In September 2013, the state of Louisiana filed a petition for damages against certain of our subsidiaries, including EPI, and more than 50 other pharmaceutical companies in Louisiana state court (19th Judicial District) alleging that the defendants or their subsidiaries marketed products that were not approved by the FDA and seeking damages, fines, penalties, attorneys’ fees and costs under various causes of action. In October 2015, the district court entered judgment for defendants on their exception for no right of action. The state appealed, and in October 2016 the Louisiana First Circuit Court of Appeals reversed the dismissal as to the state’s Medicaid Assistance Program Integrity Law (MAPIL) and Louisiana Unfair Trade Practices Act (LUTPA) claims but affirmed the dismissal as to the state’s other claims. The state’s petition for rehearing was denied in December 2016. Both sides applied to the Louisiana Supreme Court for a writ of certiorari to review the First Circuit’s decision. Those writs were denied in March 2017. In May 2017, defendants filed exceptions for no cause of action in the district court. In August 2017, the court sustained defendants’ exception as to the MAPIL claim but overruled defendants’ exception as to the LUTPA claim. The state then filed a motion seeking reconsideration with respect to the MAPIL claim, and defendants filed a motion for clarification with respect to the court’s ruling on the LUTPA claim. In October 2017, the court denied the state’s motion and entered final judgment against the state with respect to the MAPIL claim. The court also granted defendants’ motion for clarification and dismissed the state’s LUTPA claim insofar as it sought civil penalties for alleged violations occurring before June 2, 2006. In October 2017, defendants applied for a supervisory writ of certiorari to the Louisiana First Circuit Court of Appeals on the district court’s August 2017 order overruling defendants’ exception on the state’s LUTPA claim. The First Circuit Court of Appeals denied defendants’ writ application in July 2018. In August 2018, the defendants filed an application for a supervisory writ of certiorari to the Louisiana Supreme Court. That writ application is fully briefed.

In March 2017, the state of Mississippi filed a complaint against our subsidiary EPI in Mississippi state court (Hinds County Chancery Court) alleging that EPI marketed products that were not approved by the FDA and seeking damages, penalties, attorneys’ fees, costs and other relief under various causes of action. In April 2017, EPI removed the case to the U.S. District Court for the Southern District of Mississippi. In May 2017, the state moved to remand the case to state court, and that motion was granted in October 2017. In November 2017, EPI filed a motion to dismiss the state’s complaint on various grounds. In January 2018, the state filed a motion for leave to amend its complaint. In February 2018, following an unopposed motion by the state, the court consolidated the state’s case against EPI with five substantially similar cases brought by the state against other defendants. The consolidation is solely for purposes of coordinated pretrial proceedings and discovery, not for trial. In March 2018, the court signed an agreed order dismissing EPI and granting the state leave to file a first amended complaint. The first amended complaint names our subsidiary Generics International (US), Inc. (Generics) as the defendant. In April 2018, Generics moved to dismiss on various grounds. The case is currently stayed by agreement of the parties.

We will continue to vigorously defend the foregoing matters and to explore other options as appropriate in our best interests. Similar matters may be brought by others or the foregoing matters may be expanded. We are unable to predict the outcome of these matters or to estimate the possible range of any losses that could be incurred.

Opioid-Related Matters

Since 2014, multiple U.S. states, counties, other governmental persons or entities and private plaintiffs have filed suit against certain of our subsidiaries, including Endo Health Solutions Inc. (EHSI), EPI, Par Pharmaceutical, Inc. (PPI), Par Pharmaceutical Companies, Inc. (Par), Vintage Pharmaceuticals, LLC and/or Generics Bidco I, LLC and, in some instances, the Company, as well as various other manufacturers, distributors and/or others, asserting claims relating to defendants’ alleged sales, marketing and/or distribution practices with respect to prescription opioid medications, including certain of our products. As of November 1, 2018, the cases of which we were aware include, but are not limited to, approximately 11 cases filed by or on behalf of states; approximately 1,505 cases filed by counties, cities, Native American tribes and/or other government-related persons or entities; approximately 112 cases filed by hospitals, health systems, unions, health and welfare funds or other third-party payers; and approximately 48 cases filed by individuals. Certain of the cases have been filed as putative class actions. In addition to the litigation in the U.S., in September 2018, an action against Paladin Labs, EPI, the Company and various other manufacturers and distributors was commenced in British Columbia on behalf of all federal, provincial and territorial governments and agencies in Canada that paid healthcare, pharmaceutical and treatment costs related to opioids.

Many of the U.S. cases have been coordinated in a federal MDL pending in the U.S. District Court for the Northern District of Ohio (MDL No. 2804). In March 2018, the U.S. Department of Justice (DOJ) filed a statement of interest in the case, and in April 2018 it filed a motion to participate in settlement discussions and as a friend of the court, which the MDL court has granted. The MDL court has issued a series of case management orders permitting motions to dismiss addressing threshold legal issues in certain cases, setting a trial date in September 2019 for three cases originally filed in the Northern District of Ohio, allowing certain discovery and establishing certain other deadlines and procedures, among other things.

Other cases remain pending in various state courts. In some jurisdictions, such as Connecticut, Illinois, New York, Pennsylvania and Texas, certain state court cases have been transferred to a single court within their respective state court systems for coordinated pretrial proceedings. The state cases are generally at the pleading and/or discovery stage.

The complaints in the cases assert a variety of claims including, but not limited to, claims for alleged violations of public nuisance, consumer protection, unfair trade practices, racketeering, Medicaid fraud and/or drug dealer liability statutes and/or common law claims for public nuisance, fraud/misrepresentation, strict liability, negligence and/or unjust enrichment. The claims are generally based on alleged misrepresentations and/or omissions in connection with the sale and marketing of prescription opioid medications and/or an alleged failure to take adequate steps to prevent abuse and diversion. Plaintiffs generally seek declaratory and/or injunctive relief; compensatory, punitive and/or treble damages; restitution, disgorgement, civil penalties, abatement, attorneys’ fees, costs and/or other relief.

In addition to the lawsuits described above, the Company and/or its subsidiaries have received certain subpoenas, civil investigative demands (CIDs) and informal requests for information concerning the sale, marketing and/or distribution of prescription opioid medications, including the following:

In September 2017, the Department of Justice for the state of Oregon and the Office of the Attorney General for the Commonwealth of Massachusetts issued CIDs to EHSI and EPI on behalf of a multistate group which we understand currently includes approximately 30 states. Our subsidiaries are cooperating with this investigation. Certain states participating in the multistate investigation had issued their own CIDs, subpoenas or requests for information to the Company prior to their participation in the multistate investigation.

Other states are conducting their own investigations outside of the multistate group. These states include New Hampshire (subpoenas received by EPI in August 2015 and December 2017); New Jersey (subpoena received by EPI in March 2017); Washington (CID received by the Company, EHSI and EPI in August 2017); Montana (CID received by EHSI and EPI in January 2018); Alaska (CID received by EPI in February 2018); and South Carolina (CID received by EHSI and EPI in February 2018). We are cooperating with these investigations.

In January 2018, our subsidiary EPI received a federal grand jury subpoena from the U.S. District Court for the Southern District of Florida in connection with an investigation being conducted by the U.S. Attorney’s Office for the Southern District of Florida in conjunction with the U.S. Food and Drug Administration. The subpoena seeks information related to OPANA^® ER and other oxymorphone products. EPI is cooperating with the investigation.

Similar investigations may be brought by others or the foregoing matters may be expanded or result in litigation. We are unable to predict the outcome of these matters or to estimate the possible range of any losses that could be incurred.

Generic Drug Pricing Matters

In December 2014, we received a grand jury subpoena from the Antitrust Division of the DOJ issued by the U.S. District Court for the Eastern District of Pennsylvania to Par Pharmaceuticals. 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. We are cooperating with the investigation.

In December 2015, EPI received interrogatories and a subpoena from the Connecticut Attorney General’s Office requesting documents and information regarding pricing of certain of generic products, including doxycycline hyclate, amitriptyline hydrochloride, doxazosin mesylate, methotrexate sodium and oxybutynin chloride. EPI is cooperating with this investigation.

In May 2018, we and our subsidiary Par each received a CID from the U.S. Department of Justice in relation to a False Claims Act investigation concerning whether generic pharmaceutical manufacturers engaged in price fixing and market allocation agreements, paid illegal remuneration and caused the submission of false claims. We are cooperating with the investigation.

Certain cases alleging price-fixing and other anticompetitive conduct with respect to various generic pharmaceutical products have been consolidated and/or coordinated for pretrial proceedings in a federal MDL pending in the U.S. District Court for the Eastern District of Pennsylvania under the caption In re Generic Pharmaceuticals Pricing Antitrust Litigation (MDL No. 2724). Among the lawsuits consolidated and/or coordinated in the MDL, the earliest lawsuits naming the Company and/or its subsidiaries were filed in November 2016 and related to digoxin and doxycycline.

The private plaintiffs in the MDL include alleged direct purchasers, end-payers and indirect purchaser resellers who purport to represent not only themselves but also all others similarly situated. At the MDL court’s direction, in August 2017, each group of private plaintiffs (direct purchasers, end-payers and indirect purchaser resellers) filed separate consolidated amended class action complaints as to each of 18 products, except with respect to one product (propranolol) direct purchaser plaintiffs stated their intention to proceed on a consolidated amended complaint filed in the U.S. District Court for the Southern District of New York prior to MDL transfer (the Southern District of New York had denied a motion to dismiss this complaint). Each of the consolidated amended complaints filed in August 2017 relates to one product, and our subsidiary PPI was named as a defendant in complaints relating to the following six products: digoxin, doxycycline hyclate, divalproex ER, propranolol, baclofen and amitriptyline hydrochloride. The MDL court divided the various cases into three separate product-based tranches for certain administrative and scheduling purposes, including briefing on motions to dismiss, and allowed certain targeted discovery. As to the six products in the first tranche (including digoxin, doxycycline hyclate and divalproex ER), defendants filed motions to dismiss in October 2017. In October 2018, the MDL court denied portions of these motions and has yet to rule on other aspects.

In December 2016, the Attorney General for the state of Connecticut, leading a coalition of 20 state attorneys general, filed a complaint in the U.S. District Court for the District of Connecticut alleging price-fixing and other anticompetitive conduct with respect to doxycycline hyclate delayed release and glyburide against certain manufacturers of those products. The Company and its subsidiaries were not named in that complaint, or in an amended complaint filed on behalf of 40 states in March 2017, or in a separate lawsuit filed by four more states and the District of Columbia in the same court in July 2017. In August 2017, the state cases were transferred to MDL No. 2724. In October 2017, the state plaintiffs filed a motion for leave to (1) consolidate their two cases, (2) add Alaska and the Commonwealth of Puerto Rico as plaintiffs and (3) assert additional claims against existing and new defendants. In June 2018, the MDL court granted this motion, and the state plaintiffs filed their amended complaint. The amended complaint adds new allegations and claims against 14 new defendants, including our subsidiary Par, relating to 13 additional products. The amended complaint alleges anticompetitive conduct by our subsidiary with respect to doxycycline monohydrate. It also alleges that all defendants engaged in an overarching conspiracy to restrain trade across the generic pharmaceutical industry and seeks to hold all defendants, including our subsidiary, jointly and severally liable for harm caused by alleged anticompetitive activity concerning each of the 15 drugs at issue. The amended complaint seeks declaratory and injunctive relief, disgorgement and other equitable relief, compensatory and treble damages, civil penalties, costs and attorneys’ fees.

In January 2018, The Kroger Co., Albertsons Companies, LLC, and H.E. Butt Grocery Company LP filed a complaint in the U.S. District Court for the Eastern District of Pennsylvania against PPI, as well as numerous other manufacturers of generic pharmaceuticals, alleging anticompetitive conduct relating to 30 separate generic pharmaceutical products, including seven products allegedly manufactured by PPI: digoxin, doxycycline hyclate, doxycycline monohydrate, divalproex ER, propranolol, baclofen and amitriptyline hydrochloride. This lawsuit has been assigned to the MDL court. The complaint alleges an overarching conspiracy among all named defendants to engage in price-fixing for all 30 products, as well as product-specific conspiracies relating to each individual product, in violation of federal antitrust law. The complaint seeks monetary damages, including treble damages, attorneys’ fees and injunctive relief.

In June 2018, direct purchaser, end-payer and indirect purchaser reseller plaintiffs filed additional class action complaints in the U.S. District Court for the Eastern District of Pennsylvania, alleging anticompetitive conduct relating to approximately 15 generic pharmaceuticals (generally those that were the subject of the state plaintiffs’ amended complaint). These lawsuits have also been assigned to the MDL court. The end payer and indirect purchaser reseller complaints name our subsidiaries PPI, Generics Bidco I, LLC and DAVA Pharmaceuticals, LLC, as well as other companies, as defendants. The direct purchaser complaint names our subsidiary Par and other companies as defendants. As to our subsidiaries, these complaints allege anticompetitive conduct with respect to doxycycline hyclate, doxycycline monohydrate, nystatin cream and/or zoledronic acid. These complaints also seek to hold all defendants jointly and severally liable for alleged anticompetitive conduct relating to all products identified in the complaints on the basis of an “overarching conspiracy” theory similar to that asserted by the state plaintiffs.

In August 2018, Humana Inc. filed a complaint in the U.S. District Court for the Eastern District of Pennsylvania against the Company, PPI and Par, as well as numerous other manufacturers of generic pharmaceuticals, alleging anticompetitive conduct relating to approximately 16 generic pharmaceutical products, including amitriptyline, baclofen, digoxin, divalproex, doxycycline (both doxycycline hyclate and doxycycline monohydrate) and propranolol. The complaint alleges an overarching conspiracy among all named defendants to engage in price-fixing for all 16 products, as well as product-specific conspiracies relating to each individual product. The complaint asserts claims under state and federal law and seeks monetary damages, including treble damages, attorneys’ fees and equitable relief. The lawsuit has been assigned to the MDL court.

In September 2018, Marion Diagnostic Center, LLC and Marion HealthCare, LLC filed a class action complaint in the U.S. District Court for the Eastern District of Pennsylvania against Par, as well as other manufacturers and one distributor of generic pharmaceuticals, McKesson Corporation (McKesson), on behalf of all direct purchasers of all generic drugs from McKesson. The complaint alleges an overarching conspiracy among all named defendants to engage in price-fixing and market allocation with respect to all generic drugs sold by McKesson, seeking to hold all defendants jointly and severally liable. The complaint asserts claims under state and federal law and seeks monetary damages, including treble damages, attorneys’ fees and equitable relief.

Other Antitrust Matters

Beginning in November 2013, multiple direct and indirect purchasers of LIDODERM^® filed a number of cases against our subsidiary EPI and co-defendants Teikoku Seiyaku Co., Ltd. and 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 from Allergan plc). Plaintiffs generally alleged 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 complaints also alleged that Teikoku wrongfully listed the ‘529 patent in FDA’s Approved Drug Products with Therapeutic Equivalence Evaluations (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 complaints asserted claims under Sections 1 and 2 of the Sherman Act (15 U.S.C. §§ 1, 2), and/or various state antitrust and consumer protection statutes, as well as common law claims, and generally sought damages, treble damages, disgorgement of profits, restitution, injunctive relief and attorneys’ fees. The cases were consolidated and/or coordinated in April 2014 in a federal MDL in the U.S. District Court for the Northern District of California (MDL No. 2521). The MDL court certified classes of direct and indirect purchasers in February 2017. In June 2017, defendants moved for summary judgment on all claims, and plaintiffs also moved for partial summary judgment on certain elements of their claims. In November 2017, the court granted defendants’ motion in part, ruling in defendants’ favor on the issues of infringement and derivation and also limiting the time period at issue. Defendants’ motions for summary judgment were denied in all other respects. The court also granted plaintiffs’ motions for summary judgment on the issues of agreement and relevant market. EPI settled with certain opt-out retailer plaintiffs in October 2017. EPI reached agreements to settle with the class plaintiffs in March 2018. In connection with the settlements, several indirect purchasers which previously had opted out were permitted to rejoin the class. The class settlement agreements provide for aggregate payments of approximately $100 million. In September 2018, the court approved the class settlement agreements and entered judgment dismissing the class cases with prejudice.

Beginning in June 2014, multiple direct and indirect purchasers of OPANA^® ER filed cases against our subsidiaries EHSI and EPI and other pharmaceutical companies, including Impax Laboratories Inc. (Impax) and Penwest Pharmaceuticals Co., which our subsidiary EPI had acquired. Some cases were filed on behalf of putative classes of direct and indirect purchasers, while others were filed on behalf of individual retailers or health care benefit plans. All cases have been consolidated and/or coordinated for pretrial proceedings in a federal MDL pending in the U.S. District Court for the Northern District of Illinois (MDL No. 2580). Plaintiffs generally allege that an agreement reached by EPI and Impax to settle patent infringement litigation concerning multiple patents pertaining to OPANA^® ER and EPI’s introduction of reformulated OPANA^® ER violated antitrust laws. The complaints assert claims under Sections 1 and 2 of the Sherman Act, various state antitrust and consumer protection statutes and/or state common law. Plaintiffs generally seek damages, treble damages, disgorgement of profits, restitution, injunctive relief and attorneys’ fees. In February 2016, the MDL 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 MDL 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 court has dismissed the indirect purchaser unjust enrichment claims arising under the laws of the states of California, Rhode Island and Illinois. The cases are currently in discovery. We will continue to vigorously defend these matters and to explore other options as appropriate in our best interests.

Beginning in February 2009, the FTC and certain private plaintiffs, including distributors and retailers, filed suit against our subsidiary Par Pharmaceutical Companies, Inc. (since June 2016, Endo Generics Holdings, Inc., and referred to in this Commitments and Contingencies note as EGHI) and others alleging violations of antitrust law arising out of EGHI’s settlement of certain patent litigation concerning the generic version of AndroGel^®. Generally, the complaints seek damages, treble damages, equitable relief and attorneys’ fees and costs. The cases have been consolidated and/or coordinated for pretrial proceedings in a federal MDL pending in the U.S. District Court for the Northern District of Georgia (MDL No. 2084). In September 2012, the MDL court granted summary judgment to defendants on plaintiffs’ claims of sham litigation. In May 2016, plaintiffs representing a putative class of indirect purchasers voluntarily dismissed their claims with prejudice. In February 2017, the FTC voluntarily dismissed its claims against EGHI with prejudice. Claims by certain alleged direct purchasers or their assignees are still pending. In June 2018, the MDL court granted in part and denied in part various summary judgment and evidentiary motions filed by defendants. In particular, the court rejected two of direct purchasers’ three causation theories, rejected damages claims related to AndroGel^® 1.62% and granted in part a motion seeking to exclude part of plaintiffs’ proposed manufacturing expert’s opinions. The motions were denied in all other respects, and the court denied a motion for reconsideration, or in the alternative leave to file an interlocutory appeal, in October 2018. In July 2018, the district court denied certain plaintiffs’ motion for certification of a direct purchaser class. We will continue to vigorously defend these matters and to explore other options as appropriate in our best interests.

Beginning in February 2018, several alleged indirect purchasers filed proposed class actions against our subsidiary PPI and others alleging a conspiracy to delay generic competition and monopolize the market for Zetia^® (ezetimibe) and its generic equivalents. The complaints generally asserted claims under Sections 1 and 2 of the Sherman Act, various state antitrust and consumer protection statutes and state common law and seek injunctive relief, damages, treble damages, attorneys’ fees and costs. In June 2018, the cases were consolidated and/or coordinated for pretrial proceedings in a federal MDL pending in the U.S. District Court for the Eastern District of Virginia (MDL No. 2836). In September 2018, plaintiffs voluntarily dismissed without prejudice all claims against PPI.

Beginning in May 2018, multiple alleged direct and indirect purchasers filed complaints in the U.S. District Court for the Southern District of New York against PPI, EPI and/or us, as well as others, alleging a conspiracy to delay generic competition and monopolize the market for Exforge^® (amlodipine/valsartan) and its generic equivalents. Some cases were filed on behalf of putative classes of direct and indirect purchasers; another was filed on behalf of individual retailers. The plaintiffs generally assert claims under Sections 1 and 2 of the Sherman Act, various state antitrust and consumer protection statutes and state common law and seek damages, treble damages, equitable relief and attorneys’ fees and costs. In September 2018, the putative class plaintiffs stipulated to the dismissal without prejudice of their claims against EPI and us, and the retailer plaintiffs did the same in November 2018. PPI filed a partial motion to dismiss certain claims in September 2018. We intend to vigorously defend these matters and to explore other options as appropriate in our best interests.

In November 2014, EPI received a CID from Florida’s Office of the Attorney General seeking documents and other information concerning EPI’s agreement with Actavis settling the LIDODERM^® patent litigation, as well as information concerning marketing and sales of LIDODERM^®. EPI received similar CIDs from South Carolina’s Office of the Attorney General in February 2016 and from Alaska’s Office of the Attorney General in February 2015. The Alaska CID was also directed to EHSI and included requests for documents and information concerning agreements with Actavis and Impax settling the OPANA^® ER patent litigation. We are cooperating with these investigations.

In February 2015, EGHI and affiliates received a CID from the Office of the Attorney General for the state of Alaska seeking production of certain documents and information regarding EGHI’s settlement of the AndroGel^® patent litigation as well as documents produced in the aforementioned litigation filed by the FTC. We are cooperating with this investigation.

Similar matters may be brought by others or the foregoing matters may be expanded. We are unable to predict the outcome of these matters or to estimate the possible range of any additional losses that could be incurred.

Securities Litigation

In May 2016, a putative class action entitled Craig Friedman v. Endo International plc, Rajiv Kanishka Liyanaarchchie 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 court appointed Steamfitters’ Industry Pension Fund and Steamfitters’ Industry Security Benefit Fund as lead plaintiffs in the action. In October 2016, plaintiffs filed a second amended complaint that, among other things, added Paul Campanelli as a defendant, and we filed a motion to dismiss. In response, and without resolving the motion, the court permitted lead plaintiffs to file a third amended complaint. The amended complaint alleged 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 Pharmaceutical Holdings, Inc. 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 sought 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. In January 2018, the court granted our motion and dismissed the case with prejudice. In February 2018, lead plaintiffs filed a motion for relief from the judgment and leave to file a fourth amended complaint; the court denied this motion in April 2018. Lead plaintiffs appealed to the U.S. Court of Appeals for the Second Circuit; that appeal is still pending.

In February 2017, a putative class action entitled Public Employees’ Retirement System of Mississippi v. Endo International plc was filed in the Court of Common Pleas of Chester County, Pennsylvania by an institutional purchaser of shares in our June 2, 2015 public offering, on behalf of itself and all similarly situated purchasers. The lawsuit alleges violations of Sections 11, 12(a)(2) and 15 of the Securities Act of 1933 against Endo, certain of its current and former directors and officers, and the underwriters who participated in the offering, based on certain disclosures about Endo’s generics business. In March 2017, defendants removed the case to the U.S. District Court for the Eastern District of Pennsylvania. In August 2017, the court remanded the case back to the Chester County Court of Common Pleas. In October 2017, plaintiff filed an amended complaint. In December 2017, defendants filed preliminary objections to the amended complaint. The court denied those preliminary objections in April 2018. The case is currently in discovery. Plaintiff filed its motion for class certification in July 2018.

In April 2017, a putative class action entitled Phaedra A. Makris v. Endo International plc, Rajiv Kanishka Liyanaarchchie de Silva and Suketu P. Upadhyay was filed in the Superior Court of Justice in Ontario, Canada by an individual shareholder on behalf of herself and similarly-situated Canadian-based investors who purchased Endo’s securities between January 11 and May 5, 2016. The statement of claim generally seeks class certification, declaratory relief, damages, interest and costs based on alleged violations of the Ontario Securities Act. The statement of claim alleges negligent misrepresentations concerning the Company’s revenues, profit margins and earnings per share; its receipt of a subpoena from the state of Connecticut regarding doxycycline hyclate, amitriptyline hydrochloride, doxazosin mesylate, methotrexate sodium and oxybutynin chloride; and the erosion of the Company’s U.S. generic pharmaceuticals business.

In August 2017, a putative class action entitled Bier v. Endo International plc, et al. was filed in the U.S. District Court for the Eastern District of Pennsylvania by an individual shareholder on behalf of himself and all similarly situated shareholders. The original complaint alleged violations of Section 10(b) and 20(a) of the Exchange Act against Endo and four current and former directors and officers, based on the Company’s decision to remove reformulated OPANA^® ER from the market. In December 2017, the court appointed SEB Investment Management AB lead plaintiff in the action. In February 2018, the lead plaintiff filed an amended complaint, which added claims alleging violations of Sections 11 and 15 of the Securities Act in connection with the June 2015 offering. The amended complaint named the Company, EHSI and 20 current and former directors, officers and employees of Endo as defendants. In April 2018, the defendants moved to dismiss the amended complaint. That motion remains pending.

In November 2017, a putative class action entitled Pelletier v. Endo International plc, Rajiv Kanishka Liyanaarchchie De Silva, Suketu P. Upadhyay, and Paul V. Campanelli was filed in the U.S. District Court for the Eastern District of Pennsylvania by an individual shareholder on behalf of himself and all similarly situated shareholders. The lawsuit alleges violations of Section 10(b) and 20(a) of the Exchange Act relating to the pricing of various generic pharmaceutical products. In June 2018, the court appointed Park Employees’ Annuity and Benefit Fund of Chicago lead plaintiff in the action. In August 2018, the lead plaintiff filed an amended complaint. In September 2018, the defendants moved to dismiss the amended complaint. That motion remains pending.

VASOSTRICT^®Related Matters

In July 2016, Fresenius Kabi USA, LLC (Fresenius) filed a complaint against Par and its affiliate Par Sterile Products, LLC (PSP) in the U.S. District Court for the District of New Jersey alleging that Par and its affiliate 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, as well as state antitrust and common law, based on assertions that Par and its affiliate entered into exclusive supply agreements with one or more active pharmaceutical ingredient (API) manufacturers and that, as a result, 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, attorneys’ fees and costs, and injunctive relief. In September 2016, Par and its affiliate filed a motion to dismiss, which the district court denied in February 2017. The case is currently in discovery.

In August 2017, our subsidiaries PPI and PSP filed a complaint for actual, exemplary and punitive damages, injunctive relief and other relief against QuVa Pharma, Inc. (QuVa), Stuart Hinchen, Peter Jenkins, and Mike Rutkowski in the U.S. District Court for the District of New Jersey. The complaint alleges misappropriation in violation of the federal Defend Trade Secrets Act, New Jersey’s Trade Secrets Act and New Jersey common law, as well as unfair competition, breach of contract, breach of fiduciary duty, breach of the duty of loyalty, tortious interference with contractual relations and breach of the duty of confidence in connection with VASOSTRICT^®, a vasopressin-based cardiopulmonary drug. In October 2017, defendants answered the complaint and QuVa asserted counterclaims against PPI and PSP alleging unfair competition under New Jersey common law and seeking declaratory judgment of non-infringement as to five U.S. Patents assigned to PPI that are listed in FDA’s Orange Book for VASOSTRICT^®. The counterclaims seek actual, exemplary and punitive damages, injunctive relief and other relief. We filed a motion to dismiss the unfair competition counterclaim in November 2017. This motion is still pending. Also in November 2017, we filed a motion for preliminary injunction seeking various forms of relief. In January 2018, we filed a first amended complaint adding five former employees of PSP as defendants and numerous causes of action against some or all of those former employees, including misappropriation under the federal Defend Trade Secrets Act, New Jersey’s Trade Secrets Act and New Jersey common law, as well as breach of contract, breach of the duty of loyalty and breach of the duty of confidence. In March 2018, the court granted in part our motion for preliminary injunction and enjoined QuVa from marketing and releasing its planned vasopressin product through the conclusion of trial. We subsequently deposited a bond to the court’s interest-bearing account to secure the preliminary injunction. Defendants have filed a motion asking the court to reconsider the bond amount, which remains pending. Also in March 2018, QuVa and seven of the individual defendants filed a motion to dismiss the New Jersey common law claims, four of the individual defendants filed a motion to dismiss for lack of personal jurisdiction and one of the individuals filed a motion to dismiss the breach of contract claim. In April 2018, another individual defendant filed a motion to dismiss asserting numerous arguments, including lack of personal jurisdiction, improper venue and choice of law. These motions are still pending. Full discovery began in May 2018, but the court has not yet set a trial date. Also in May 2018, defendants filed a notice of appeal to the Third Circuit Court of Appeal indicating intent to appeal the court’s preliminary injunction, and in October 2018, defendants filed their opening appellate brief.

In October 2017, Endo Par Innovation Company, LLC (EPIC) and PSP filed a complaint in the United States District Court for the District of Columbia challenging the legality of the FDA’s Interim Policy on Compounding Using Bulk Drug Substances Under Section 503B of the Federal Food, Drug, and Cosmetic Act (January 2017) with respect to the listing of vasopressin in Category 1 of the Interim Policy. The complaint contends that the Interim Policy is unlawful because it is inconsistent with the Federal Food, Drug, and Cosmetic Act, including, but not limited to, Section 503B of that Act. The complaint seeks (i) a declaration that FDA’s Interim Policy and its listing of vasopressin in Category 1 of the Interim Policy are unlawful, and (ii) an order enjoining and vacating the Interim Policy and FDA’s listing of vasopressin in Category 1 of the Interim Policy. In January 2018, EPIC and PSP agreed to a temporary 60-day stay of the litigation in light of the FDA’s announcement that forthcoming guidance would address the concerns set forth in the Company’s complaint. In March 2018, the FDA released new draft guidance for industry entitled “Evaluation of Bulk Drug Substances Nominated for Use in Compounding Under Section 503B of the Federal Food, Drug, and Cosmetic Act.” Shortly thereafter, the parties agreed to extend the temporary stay for an additional 180 days. In August 2018, before the 180-day stay period expired, Athenex Pharma Solutions, LLC and Athenex Pharmaceutical Division, LLC announced they had commenced bulk compounding of vasopressin, and moved to intervene in EPIC and PSP’s case against the FDA. Later that month, EPIC and PSP invoked their ability to terminate the stay and filed a Motion for Preliminary Injunction. Before responding to the Motion for Preliminary Injunction, the FDA issued a notice containing a proposed finding that there is no clinical need to bulk compound vasopressin under Section 503B in August 2018. In September 2018, the FDA advised EPIC and PSP that it would agree to use its best efforts to finalize the vasopressin clinical need rulemaking by December 31, 2018, if the case were again stayed. As a result of the preliminary finding and the FDA’s commitment to use best efforts to finalize the rulemaking by December 31, 2018, EPIC and PSP agreed to again stay the case until December 31, 2018. In a related action, in August 2018, Athenex filed a declaratory judgment action in the U.S. District Court for the Western District of New York, a case styled Athenex v. Par, alleging non-infringement and/or invalidity of the patents the Company has listed in the Orange Book in view of VASOSTRICT^®. The Company also moved to dismiss Athenex’s case on multiple grounds in October 2018.

In April 2018, PSP and PPI received a notice letter from Eagle Pharmaceuticals, Inc. (Eagle) advising of the filing by such company of an ANDA for a generic version of VASOSTRICT^® (vasopressin IV solution (infusion)) 20 units/ml. In May 2018, PSP and PPI received a second notice letter from Eagle advising of the same filing, but adding an additional patent. The Paragraph IV Notices refer to U.S. Patent Nos. 9,375,478; 9,687,526; 9,744,209; 9,744,239; 9,750,785; and 9,937,223, which variously cover either vasopressin-containing pharmaceutical compositions or methods of using a vasopressin-containing dosage form to increase blood pressure in humans. In May 2018, PPI, PSP and EPIC filed a lawsuit against Eagle in the United States District Court for the District of Delaware within the 45-day deadline to invoke a 30-month stay of FDA approval pursuant to the Hatch-Waxman legislative scheme. In August 2018, Eagle filed an answer and a counterclaim for non-infringement and invalidity of asserted patents.

In September 2018, PSP and PPI received a notice letter from Sandoz Inc. (Sandoz) advising of the filing by such company of an ANDA for a generic version of VASOSTRICT^® (vasopressin IV solution (infusion)) 200 units/10 ml. In October 2018, PPI, PSP and EPIC filed a lawsuit against Sandoz in the United States District Court for the District of New Jersey within the 45-day deadline to invoke a 30-month stay of FDA approval pursuant to the Hatch-Waxman legislative scheme. In October 2018, PSP and PPI received an additional notice letter from Sandoz advising of the filing by such company of an ANDA for a generic version of the 20 units/1 ml presentation for VASOSTRICT^®. The 45-day deadline to invoke a 30-month stay of FDA approval pursuant to the Hatch-Waxman legislative scheme with respect to the additional notice letter has not yet expired. The Company continues to vigorously defend its intellectual property.

The Company’s legal reserves include, among other things, an estimated accrual for certain VASOSTRICT^®-related matters. We will continue to vigorously defend or prosecute the foregoing matters as appropriate, to protect our intellectual property rights, to pursue all available legal and regulatory avenues and to explore other options as appropriate in our best interests. Similar matters may be brought by others or the foregoing matters may be expanded. We are unable to predict the outcome of these matters or to estimate the possible range of any additional accruals that could be required.

Paragraph IV Certifications on OPANA^® ER

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 API 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. In July 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. In August 2017, the District Court issued an Opinion holding that Actavis infringed the claims of U.S. Patent No. 8,871,779, and that Actavis had failed to show that U.S. Patent No. 8,871,779 was invalid. Teva, Amneal and Actavis have appealed these holdings. We have appealed the holding that the ‘737 patent is invalid. A hearing on that appeal has been set for December 2018.

We will continue to vigorously defend or prosecute the foregoing matter as appropriate, to protect our intellectual property rights, to pursue all available legal and regulatory avenues and to explore other options as appropriate in our best interests in defense of our intellectual property, including enforcement of the product’s intellectual property rights and approved labeling. We are unable to predict the outcome of these matters or to estimate the possible range of any losses that could be incurred.

Other Proceedings and Investigations

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.

Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2018

Equity [Abstract]

Other Comprehensive Income (Loss)

NOTE 15. OTHER COMPREHENSIVE INCOME (LOSS)

Set forth below are the tax effects allocated to each component of Other comprehensive income (loss) for the three and nine months ended September 30, 2018 and 2017 (in thousands):



	Three Months Ended September 30,
	2018						2017
	Before-Tax Amount		Tax (Expense) Benefit		Net-of-Tax Amount		Before-Tax Amount		Tax (Expense) Benefit			Net-of-Tax Amount
Net unrealized gain on securities:
Unrealized gain arising during the period	$	—	$	—	$	—	$	295	$	(107	)	$	188
Less: reclassification adjustments for (gain) loss realized in net loss	—		—		—		—		—			—
Net unrealized gains on securities	$	—	$	—	$	—	$	295	$	(107	)	$	188
Net unrealized gain on foreign currency:
Foreign currency translation gain arising during the period	4,735		—		4,735		9,941		—			9,941
Less: reclassification adjustments for loss realized in net loss	—		—		—		29,325		—			29,325
Foreign currency translation gain	$	4,735	$	—	$	4,735	$	39,266	$	—		$	39,266
Other comprehensive income	$	4,735	$	—	$	4,735	$	39,561	$	(107	)	$	39,454



	Nine Months Ended September 30,
	2018								2017
	Before-Tax Amount			Tax (Expense) Benefit		Net-of-Tax Amount			Before-Tax Amount		Tax (Expense) Benefit			Net-of-Tax Amount
Net unrealized gain on securities:
Unrealized gain arising during the period	$	—		$	—	$	—		$	522	$	(189	)	$	333
Less: reclassification adjustments for (gain) loss realized in net loss	—			—		—			—		—			—
Net unrealized gains on securities	$	—		$	—	$	—		$	522	$	(189	)	$	333
Net unrealized (loss) gain on foreign currency:
Foreign currency translation (loss) gain arising during the period	(7,033		)	—		(7,033		)	35,415		—			35,415
Less: reclassification adjustments for loss realized in net loss	—			—		—			29,325		—			29,325
Foreign currency translation (loss) gain	$	(7,033	)	$	—	$	(7,033	)	$	64,740	$	—		$	64,740
Other comprehensive (loss) income	$	(7,033	)	$	—	$	(7,033	)	$	65,262	$	(189	)	$	65,073

Reclassification adjustments out of Other comprehensive income related to foreign currency translation were recorded upon the liquidation of Litha in the third quarter of 2017.

Substantially all of the Company’s Accumulated other comprehensive loss at September 30, 2018 and December 31, 2017 consists of Foreign currency translation loss.

Shareholders' (Deficit) Equity Shareholders' (Deficit) Equity

9 Months Ended

Sep. 30, 2018

Equity [Abstract]

Shareholders' (Deficit) Equity

NOTE 16. SHAREHOLDERS' (DEFICIT) EQUITY

Changes in Shareholders' (Deficit) Equity

The following table displays a reconciliation of our beginning and ending balances in Total shareholders' equity (deficit) for the nine months ended September 30, 2018 (in thousands):



	Total Shareholders' Equity (Deficit)
Shareholders' equity at January 1, 2018, prior to the adoption of ASC 606	$	484,880
Effect of adopting ASC 606 (1)	3,076
Shareholders' equity at January 1, 2018	$	487,956
Net loss	(739,561		)
Other comprehensive loss	(7,033		)
Compensation related to share-based awards	43,722
Tax withholding for restricted shares	(5,082		)
Exercise of options	473
Other	66
Shareholders' deficit at September 30, 2018	$	(219,459	)

__________


(1)	Refer to Note 2. Summary of Significant Accounting Policies for further description of ASC 606.

Share-Based Compensation

During the second quarter of 2018, the Company’s shareholders approved an amendment to the Endo International plc Amended and Restated 2015 Stock Incentive Plan (the Plan). The Plan was amended and restated to increase the number of the Company’s ordinary shares that may be issued with respect to awards under the Plan by 5.0 million ordinary shares and to make certain other changes to the Plan’s terms.

The Company recognized share-based compensation expense of $13.7 million and $13.2 million during the three months ended September 30, 2018 and 2017, respectively, and $43.7 million and $40.3 million during the nine months ended September 30, 2018 and 2017, respectively. As of September 30, 2018, the total remaining unrecognized compensation cost related to non-vested share-based compensation awards amounted to $45.6 million.

During the third quarter of 2017, the Company issued approximately 1.0 million stock options and 0.1 million restricted stock units that were initially subject to shareholder approval and were subsequently approved by shareholders on June 7, 2018 at the Company’s Annual General Meeting of Shareholders. The options have an exercise price equal to the closing share price on their issuance date in August 2017.

There are 0.5 million performance share units outstanding as of September 30, 2018, representing target amounts, for which a grant date has not been established. No fair value has been ascribed to these awards as no grant date has been established. Accordingly, they are not reflected in the remaining unrecognized compensation cost above or the weighted average remaining requisite service period below.

Beginning in 2017, long-term cash incentive (LTCI) awards were provided to certain employees. LTCI awards were designed to vest ratably, in equal amounts, over a three-year service period. Upon vesting, each vested LTCI unit would be settled in cash in an amount equal to the price of Endo’s ordinary shares on the vest date. As of September 30, 2018, approximately 3.0 million unvested LTCI awards were outstanding with a weighted average remaining requisite service period of 2.3 years. A corresponding liability of $14.9 million was recorded as of September 30, 2018 in Accounts payable and accrued expenses and Other liabilities in the Company’s Condensed Consolidated Balance Sheets. On October 1, 2018, the Compensation Committee of the Company’s Board of Directors authorized the Company to settle each of the outstanding unvested LTCI awards in shares, rather than cash, upon vesting in accordance with the original vesting terms of the awards. With the authorization of the Compensation Committee, management’s intent to settle the awards in shares rather than cash is a modification that changes the awards’ classification from liability to equity, effective October 1, 2018. The accounting for the modification will occur in the fourth quarter of 2018. As of September 30, 2018, the LTCI awards are not reflected in the remaining unrecognized compensation cost above or the weighted average remaining requisite service period below.

As of September 30, 2018, the weighted average remaining requisite service period for non-vested stock options was 1.8 years and for non-vested restricted stock units was 2.0 years.

Other Income, Net

9 Months Ended

Sep. 30, 2018

Component of Operating Income [Abstract]

OTHER INCOME, NET

NOTE 17. OTHER INCOME, NET

The components of Other income, net for the three and nine months ended September 30, 2018 and 2017 are as follows (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Net gain on sale of business and other assets	$	(2,866	)	$	(2,763	)	$	(29,859	)	$	(5,074	)
Foreign currency loss (gain), net	1,354			2,549			(734		)	(4,305		)
Net loss (gain) from our investments in the equity of other companies	842			(1,075		)	3,163			(1,163		)
Other miscellaneous, net	(837		)	(808		)	(5,786		)	(301		)
Other income, net	$	(1,507	)	$	(2,097	)	$	(33,216	)	$	(10,843	)

Net gain on sale of business and other assets primarily relates to proceeds received from the sale of various ANDAs during the three and nine months ended September 30, 2018. Foreign currency loss (gain), net results from the remeasurement of the Company’s foreign currency denominated assets and liabilities. Net loss (gain) from our investments in the equity of other companies includes the income statement impacts of our investments in the equity of other companies, including those accounted for under the equity method and those classified as marketable securities.

Income Taxes

9 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 18. INCOME TAXES

The following table displays our Loss from continuing operations before income tax, Income tax expense (benefit) and Effective tax rate for the three and nine months ended September 30, 2018 and 2017 (dollars in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Loss from continuing operations before income tax	$	(143,068	)	$	(127,796	)	$	(671,559	)	$	(1,058,647	)
Income tax expense (benefit)	$	3,003		$	(28,109	)	$	24,729		$	(97,517	)
Effective tax rate	(2.1		)%	22.0		%	(3.7		)%	9.2		%

The income tax expense for the three months ended September 30, 2018 primarily relates to the geographic mix of pre-tax earnings. As of September 30, 2018, we had valuation allowances established against our deferred tax assets in most jurisdictions in which we operate, with the exception of Canada and India. The income tax benefit for the comparable 2017 period primarily relates to the geographic mix of pre-tax earnings and a discrete tax benefit primarily associated with the filing of the Company’s 2016 U.S. federal income tax return and an intangible asset impairment.

The income tax expense for the nine months ended September 30, 2018 primarily relates to the geographic mix of pre-tax earnings and discrete tax expense incurred in connection with an intercompany asset restructuring. The income tax benefit for the comparable 2017 period relates primarily to the geographic mix of pre-tax earnings and the discrete tax benefits associated with goodwill and intangible asset impairments and the favorable return to provision adjustments resulting from the filing of the Company’s 2016 U.S. federal income tax return.

During the year ended December 31, 2017, we recorded a benefit of $36.2 million as our estimate of the impact of the TCJA. This benefit, which is primarily related to the remeasurement of deferred tax liabilities related to tax deductible goodwill, was recorded in our Consolidated Statements of Operations as Income tax benefit during the three months ended December 31, 2017.

We recorded the aforementioned net benefit based on currently available information and interpretations of the TCJA. In accordance with authoritative guidance issued by the SEC, the income tax effect for certain aspects of the TCJA may represent provisional amounts for which our accounting is incomplete but a reasonable estimate could be determined. We consider amounts related to the various transition rules and interpretations of the TCJA to be provisional. Accordingly, we will continue to evaluate the impacts of the TCJA, including administrative and regulatory guidance as it becomes available. The measurement and existence of current and non-current income tax payables and/or the remeasurement of deferred tax assets and liabilities may change upon finalization of our analysis, which is expected to occur no later than one year from December 22, 2017, the date of the TCJA’s enactment. Any adjustment to a provisional amount identified during the one-year measurement period will be recorded as an income tax expense or benefit in the period the adjustment is determined.

During the nine months ended September 30, 2018, we did not record any adjustments to the provisional amounts recognized in 2017. We will continue to monitor for any significant impact on the Company’s consolidated financial statements with respect to the TCJA as more refined information and further guidance become available.

Net Loss Per Share

9 Months Ended

Sep. 30, 2018

Earnings Per Share [Abstract]

NET LOSS PER SHARE

NOTE 19. NET LOSS PER SHARE

The following is a reconciliation of the numerator and denominator of basic and diluted net loss per share for the three and nine months ended September 30, 2018 and 2017 (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Numerator:
Loss from continuing operations	$	(146,071	)	$	(99,687	)	$	(696,288	)	$	(961,130	)
(Loss) income from discontinued operations, net of tax	(27,134		)	3,017			(43,273		)	(705,886		)
Net loss	$	(173,205	)	$	(96,670	)	$	(739,561	)	$	(1,667,016	)
Denominator:
For basic per share data—weighted average shares	224,132			223,299			223,829			223,157
Dilutive effect of ordinary share equivalents	—			—			—			—
For diluted per share data—weighted average shares	224,132			223,299			223,829			223,157

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.

Stock options and awards that have been issued but for which a grant date has not yet been established, such as the performance share units discussed in Note 16. Shareholders' (Deficit) Equity, are not considered in the calculation of basic or diluted weighted average shares.

All potentially dilutive items were excluded from the diluted share calculation for the three and nine months ended September 30, 2018 and 2017 because their effect would have been anti-dilutive, as the Company was in a loss position.

Summary of Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Revenue Recognition

Recent Accounting Pronouncements

Recently Issued Accounting Pronouncements Not Yet Adopted as of September 30, 2018

Recent Accounting Pronouncements Adopted or Otherwise Effective as of September 30, 2018

In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers” (ASU 2014-09), which was subsequently amended and supplemented by several additional ASUs including:


•	ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date,” (issued in August 2015), which deferred the effective date of ASU 2014-09 by one year, such that ASU 2014-09 became effective for Endo for annual and interim reporting periods beginning after December 15, 2017;


•	ASU No. 2016-08, “Revenue from Contracts with Customers (Topic 606): Principal versus Agent Consideration (Reporting Revenue Gross versus Net)” (issued in March 2016), which clarified the guidance on reporting revenue as a principal versus agent;


•	ASU No. 2016-10, “Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing” (issued in April 2016), which clarified the guidance on identifying performance obligations and accounting for intellectual property licenses; and


•	ASU No. 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” and ASU No. 2016-20, “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers,” (issued in May 2016 and December 2016, respectively), which amended certain narrow aspects of Topic 606.

Basis of Presentation (Tables)

9 Months Ended

Sep. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of new accounting pronouncements

The table below presents the effects of ASU 2016-18 on the Company’s Condensed Consolidated Statement of Cash Flows for the nine months ended September 30, 2017 (in thousands):



	Prior to Adoption			Impact of Adoption			Subsequent to Adoption
Net cash provided by operating activities	$	424,062		$	(1,900	)	$	422,162
Net cash (used in) provided by investing activities	(69,802		)	78,766			8,964
Net cash used in financing activities	(135,353		)	—			(135,353		)
Effect of foreign exchange rate	3,686			297			3,983
Movement in cash held for sale	(1,450		)	—			(1,450		)
Net change (1)	$	221,143		$	77,163		$	298,306
Beginning-of-period balance (2)	517,250			287,930			805,180
End-of-period balance (2)	$	738,393		$	365,093		$	1,103,486

__________


(1)	This line refers to the “Net increase in cash and cash equivalents” prior to the adoption of ASU 2016-18 and the “Net increase in cash, cash equivalents, restricted cash and restricted cash equivalents” after the adoption.


(2)	These lines refer to the beginning or end of period amounts of “Cash and cash equivalents” prior to the adoption of ASU 2016-18 and the beginning or end of period amounts of “Cash, cash equivalents, restricted cash and restricted cash equivalents” after the adoption.

The current period impact of adoption on our Condensed Consolidated Statements of Operations and Condensed Consolidated Balance Sheets is as follows (in thousands, except per share amounts):



	Three Months Ended September 30, 2018									Nine Months Ended September 30, 2018
Statement of Operations:	Amounts reported under ASC 606			Amounts assuming continued application of ASC 605			Effect of adoption of ASC 606 (1)			Amounts reported under ASC 606			Amounts assuming continued application of ASC 605			Effect of adoption of ASC 606 (1)
Total revenues	$	745,466		$	747,571		$	(2,105	)	$	2,160,689		$	2,160,132		$	557
Cost of revenues	$	412,965		$	414,430		$	(1,465	)	$	1,198,468		$	1,199,042		$	(574	)
Other income, net	$	(1,507	)	$	(1,507	)	$	—		$	(33,216	)	$	(32,216	)	$	(1,000	)
Loss from continuing operations	$	(146,071	)	$	(145,431	)	$	(640	)	$	(696,288	)	$	(698,419	)	$	2,131
Net loss	$	(173,205	)	$	(172,565	)	$	(640	)	$	(739,561	)	$	(741,692	)	$	2,131
Net loss per share—Basic:
Continuing operations	$	(0.65	)	$	(0.65	)	$	—		$	(3.11	)	$	(3.12	)	$	0.01
Total basic	$	(0.77	)	$	(0.77	)	$	—		$	(3.30	)	$	(3.31	)	$	0.01
Net loss per share—Diluted:
Continuing operations	$	(0.65	)	$	(0.65	)	$	—		$	(3.11	)	$	(3.12	)	$	0.01
Total diluted	$	(0.77	)	$	(0.77	)	$	—		$	(3.30	)	$	(3.31	)	$	0.01

__________


(1)	Amounts may not add due to rounding.



	At September 30, 2018
Balance Sheet:	Amounts reported under ASC 606			Amounts assuming continued application of ASC 605			Effect of adoption of ASC 606
Assets:
Inventories, net	$	332,787		$	341,189		$	(8,402	)
Prepaid expenses and other current assets	$	50,697		$	40,368		$	10,329
Other assets	$	67,934		$	64,972		$	2,962
Liabilities:
Accounts payable and accrued expenses	$	1,019,004		$	1,019,322		$	(318	)
Shareholders' (deficit) equity:
Accumulated deficit	$	(8,833,024	)	$	(8,838,231	)	$	5,207

Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Schedule of new accounting pronouncements

The table below presents the effects of ASU 2016-18 on the Company’s Condensed Consolidated Statement of Cash Flows for the nine months ended September 30, 2017 (in thousands):



	Prior to Adoption			Impact of Adoption			Subsequent to Adoption
Net cash provided by operating activities	$	424,062		$	(1,900	)	$	422,162
Net cash (used in) provided by investing activities	(69,802		)	78,766			8,964
Net cash used in financing activities	(135,353		)	—			(135,353		)
Effect of foreign exchange rate	3,686			297			3,983
Movement in cash held for sale	(1,450		)	—			(1,450		)
Net change (1)	$	221,143		$	77,163		$	298,306
Beginning-of-period balance (2)	517,250			287,930			805,180
End-of-period balance (2)	$	738,393		$	365,093		$	1,103,486

__________


(1)	This line refers to the “Net increase in cash and cash equivalents” prior to the adoption of ASU 2016-18 and the “Net increase in cash, cash equivalents, restricted cash and restricted cash equivalents” after the adoption.


(2)	These lines refer to the beginning or end of period amounts of “Cash and cash equivalents” prior to the adoption of ASU 2016-18 and the beginning or end of period amounts of “Cash, cash equivalents, restricted cash and restricted cash equivalents” after the adoption.

The current period impact of adoption on our Condensed Consolidated Statements of Operations and Condensed Consolidated Balance Sheets is as follows (in thousands, except per share amounts):



	Three Months Ended September 30, 2018									Nine Months Ended September 30, 2018
Statement of Operations:	Amounts reported under ASC 606			Amounts assuming continued application of ASC 605			Effect of adoption of ASC 606 (1)			Amounts reported under ASC 606			Amounts assuming continued application of ASC 605			Effect of adoption of ASC 606 (1)
Total revenues	$	745,466		$	747,571		$	(2,105	)	$	2,160,689		$	2,160,132		$	557
Cost of revenues	$	412,965		$	414,430		$	(1,465	)	$	1,198,468		$	1,199,042		$	(574	)
Other income, net	$	(1,507	)	$	(1,507	)	$	—		$	(33,216	)	$	(32,216	)	$	(1,000	)
Loss from continuing operations	$	(146,071	)	$	(145,431	)	$	(640	)	$	(696,288	)	$	(698,419	)	$	2,131
Net loss	$	(173,205	)	$	(172,565	)	$	(640	)	$	(739,561	)	$	(741,692	)	$	2,131
Net loss per share—Basic:
Continuing operations	$	(0.65	)	$	(0.65	)	$	—		$	(3.11	)	$	(3.12	)	$	0.01
Total basic	$	(0.77	)	$	(0.77	)	$	—		$	(3.30	)	$	(3.31	)	$	0.01
Net loss per share—Diluted:
Continuing operations	$	(0.65	)	$	(0.65	)	$	—		$	(3.11	)	$	(3.12	)	$	0.01
Total diluted	$	(0.77	)	$	(0.77	)	$	—		$	(3.30	)	$	(3.31	)	$	0.01

__________


(1)	Amounts may not add due to rounding.



	At September 30, 2018
Balance Sheet:	Amounts reported under ASC 606			Amounts assuming continued application of ASC 605			Effect of adoption of ASC 606
Assets:
Inventories, net	$	332,787		$	341,189		$	(8,402	)
Prepaid expenses and other current assets	$	50,697		$	40,368		$	10,329
Other assets	$	67,934		$	64,972		$	2,962
Liabilities:
Accounts payable and accrued expenses	$	1,019,004		$	1,019,322		$	(318	)
Shareholders' (deficit) equity:
Accumulated deficit	$	(8,833,024	)	$	(8,838,231	)	$	5,207

Discontinued Operations and Divestitures (Tables)

9 Months Ended

Sep. 30, 2018

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 operating results of Astora for the three and nine months ended September 30, 2018 and 2017 (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Litigation-related and other contingencies, net	$	19,000		$	—		$	19,000		$	775,684
Loss from discontinued operations before income taxes	$	(27,134	)	$	(8,957	)	$	(43,273	)	$	(813,442	)
Income tax benefit	$	—		$	(11,974	)	$	—		$	(107,556	)
Discontinued operations, net of tax	$	(27,134	)	$	3,017		$	(43,273	)	$	(705,886	)

- 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
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-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
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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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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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-URI http://asc.fasb.org/extlink&oid=84176398&loc=SL51724579-110230

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
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-Section 50
-Paragraph 5C
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Reference 8: 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=SL51721663-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=84176398&loc=d3e2941-110230

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
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-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721673-107760

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
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-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721671-107760

Reference 13: 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=SL51721677-107760

+ Details

Restructuring (Tables)

9 Months Ended

Sep. 30, 2018

Restructuring and Related Activities [Abstract]

Schedule of restructuring reserve by type of cost

Changes to this liability during the nine months ended September 30, 2018 were as follows (in thousands):



	Employee Separation and Other Benefit-Related Costs			Other Restructuring Costs			Total
Liability balance as of January 1, 2018	$	—		$	650		$	650
Expenses	22,087			1,705			23,792
Cash distributions	(18,439		)	(1,949		)	(20,388		)
Liability balance as of September 30, 2018	$	3,648		$	406		$	4,054

Changes to this liability during the nine months ended September 30, 2018 were as follows (in thousands):



	Employee Separation and Other Benefit-Related Costs			Other Restructuring Costs			Total
Liability balance as of January 1, 2018	$	22,975		$	1,610		$	24,585
Expenses	9,779			9,341			19,120
Cash distributions	(22,518		)	(10,951		)	(33,469		)
Liability balance as of September 30, 2018	$	10,236		$	—		$	10,236

Segment Results (Tables)

9 Months Ended

Sep. 30, 2018

Segment Reporting [Abstract]

Schedule of reportable segments information

The following represents selected information for the Company’s reportable segments for the three and nine months ended September 30, 2018 and 2017 (in thousands):



	Three Months Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017
Net revenues from external customers:
U.S. Branded - Specialty & Established Pharmaceuticals	$	220,100	$	233,803	$	632,972	$	729,150
U.S. Branded - Sterile Injectables	237,150		201,905		670,847		554,365
U.S. Generic Pharmaceuticals	257,969		294,749		748,445		1,227,584
International Pharmaceuticals (1)	30,247		56,430		108,425		189,119
Total net revenues from external customers	$	745,466	$	786,887	$	2,160,689	$	2,700,218
Adjusted income from continuing operations before income tax:
U.S. Branded - Specialty & Established Pharmaceuticals	$	84,891	$	123,754	$	262,454	$	380,841
U.S. Branded - Sterile Injectables	170,329		150,531		513,082		417,060
U.S. Generic Pharmaceuticals	82,555		86,236		247,137		415,172
International Pharmaceuticals	13,377		17,434		45,594		47,128
Total segment adjusted income from continuing operations before income tax	$	351,152	$	377,955	$	1,068,267	$	1,260,201

__________


(1)	Revenues generated by our International Pharmaceuticals segment are primarily attributable to external customers located in Canada and, prior to the sale of Litha on July 3, 2017 and Somar on October 25, 2017, South Africa and Latin America.

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



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Total consolidated loss from continuing operations before income tax	$	(143,068	)	$	(127,796	)	$	(671,559	)	$	(1,058,647	)
Interest expense, net	131,847			127,521			385,896			361,267
Corporate unallocated costs (1)	49,187			33,035			144,693			114,655
Amortization of intangible assets	161,275			161,413			471,662			615,490
Inventory step-up	71			66			261			281
Upfront and milestone payments to partners	4,731			775			43,027			6,952
Separation benefits and other cost reduction initiatives (2)	4,001			80,693			82,141			127,977
Certain litigation-related and other contingencies, net (3)	(1,750		)	(12,352		)	15,370			(14,016		)
Asset impairment charges (4)	142,217			94,924			613,400			1,023,930
Acquisition-related and integration items (5)	1,288			16,641			13,284			31,711
Loss on extinguishment of debt	—			—			—			51,734
Foreign currency impact related to the remeasurement of intercompany debt instruments	1,528			3,005			(1,560		)	(2,922		)
Other, net (6)	(175		)	30			(28,348		)	1,789
Total segment adjusted income from continuing operations before income tax	$	351,152		$	377,955		$	1,068,267		$	1,260,201

__________


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

(2)


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


(4)	Amounts primarily relate to charges to impair goodwill and intangible assets as further described in Note 9. Goodwill and Other Intangibles as well as charges to write down certain property, plant and equipment as further described in Note 7. Fair Value Measurements.

(5)


(6)	Amounts during the three and nine months ended September 30, 2018 primarily relate to gains on sales of businesses and other assets, as further described in Note 17. Other income, net.

Disaggregation of revenue



	Three Months Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017
U.S. Branded - Specialty & Established Pharmaceuticals:
Specialty Products:
XIAFLEX®	$	64,214	$	52,511	$	184,855	$	152,113
SUPPRELIN® LA	20,408		20,638		60,948		63,468
Other Specialty (1)	43,576		40,634		114,202		113,407
Total Specialty Products	$	128,198	$	113,783	$	360,005	$	328,988
Established Products:
PERCOCET®	$	30,730	$	31,349	$	93,539	$	93,183
VOLTAREN® Gel	15,057		19,102		44,185		53,646
OPANA® ER	—		14,756		—		82,056
Other Established (2)	46,115		54,813		135,243		171,277
Total Established Products	$	91,902	$	120,020	$	272,967	$	400,162
Total U.S. Branded - Specialty & Established Pharmaceuticals (3)	$	220,100	$	233,803	$	632,972	$	729,150
U.S. Branded - Sterile Injectables:
VASOSTRICT®	$	112,333	$	105,741	$	332,387	$	300,649
ADRENALIN®	35,460		25,335		101,858		50,464
Ertapenem for injection	25,798		—		25,798		—
Other Sterile Injectables (4)	63,559		70,829		210,804		203,252
Total U.S. Branded - Sterile Injectables (3)	$	237,150	$	201,905	$	670,847	$	554,365
Total U.S. Generic Pharmaceuticals (5)	$	257,969	$	294,749	$	748,445	$	1,227,584
Total International Pharmaceuticals (6)	$	30,247	$	56,430	$	108,425	$	189,119
Total Revenues	$	745,466	$	786,887	$	2,160,689	$	2,700,218

__________


(1)	Products included within Other Specialty include TESTOPEL^®, NASCOBAL^®Nasal Spray and AVEED^®.


(2)	Products included within Other Established include, but are not limited to, LIDODERM^®, EDEX^®, TESTIM^® and FORTESTA^® Gel, including the authorized generics.


(3)	Individual products presented above represent the top two performing products in each product category and/or any product having revenues in excess of $25 million during any quarterly period in 2018 or 2017.


(4)	Products included within Other Sterile Injectables include, but are not limited to, APLISOL^® and ephedrine sulfate injection.

(5)

(6)

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2018

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 September 30, 2018 and December 31, 2017 were as follows (in thousands):



	Fair Value Measurements at Reporting Date using:
September 30, 2018	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	$	691,579	$	—	$	—	$	691,579
Equity securities	1,693		—		—		1,693
Total	$	693,272	$	—	$	—	$	693,272
Liabilities:
Acquisition-related contingent consideration—short-term	$	—	$	—	$	42,261	$	42,261
Acquisition-related contingent consideration—long-term	—		—		86,209		86,209
Total	$	—	$	—	$	128,470	$	128,470



	Fair Value Measurements at Reporting Date using:
December 31, 2017	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	$	439,831	$	—	$	—	$	439,831
Time deposits	—		303,410		—		303,410
Equity securities	1,456		—		—		1,456
Total	$	441,287	$	303,410	$	—	$	744,697
Liabilities:
Acquisition-related contingent consideration—short-term	$	—	$	—	$	70,543	$	70,543
Acquisition-related contingent consideration—long-term	—		—		119,899		119,899
Total	$	—	$	—	$	190,442	$	190,442

Changes to liability for acquisition-related contingent consideration

The following table presents changes to the Company’s liability for acquisition-related contingent consideration during the nine months ended September 30, 2018 by acquisition (in thousands):



	Balance as of December 31, 2017		Fair Value Adjustments and Accretion			Payments and Other			Balance as of September 30, 2018
Auxilium acquisition	$	13,061	$	(263	)	$	(1,844	)	$	10,954
Lehigh Valley Technologies, Inc. acquisitions	63,001		11,169			(39,469		)	34,701
VOLTAREN^® Gel acquisition	98,124		3,839			(30,923		)	71,040
Other	16,256		(3,014		)	(1,467		)	11,775
Total	$	190,442	$	11,731		$	(73,703	)	$	128,470



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Beginning of period	$	152,098		$	210,460		$	190,442		$	262,113
Amounts settled	(24,564		)	(31,617		)	(73,298		)	(91,927		)
Changes in fair value recorded in earnings	769			15,440			11,731			23,574
Effect of currency translation	167			504			(405		)	1,027
End of period	$	128,470		$	194,787		$	128,470		$	194,787

Summary of nonrecurring fair value measurements

The Company’s financial assets and liabilities measured at fair value on a nonrecurring basis during the nine months ended September 30, 2018 were as follows (in thousands):



	Fair Value Measurements at Reporting Date using:						Total Expense for the Nine Months Ended September 30, 2018
	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 Nine Months Ended September 30, 2018
Assets:
Intangible assets, excluding goodwill (Note 9)	$	—	$	—	$	239,857	$	(217,576	)
Certain property, plant and equipment (1)	—		—		—		(4,824		)
Total	$	—	$	—	$	239,857	$	(222,400	)

__________


(1)	Amount includes $2.6 million related to the 2017 U.S. Generic Pharmaceuticals Restructuring Initiative, which is described further in Note 4. Restructuring.

Inventories (Tables)

9 Months Ended

Sep. 30, 2018

Inventory Disclosure [Abstract]

Schedule of inventory

Inventories consist of the following at September 30, 2018 and December 31, 2017 (in thousands):



	September 30, 2018		December 31, 2017
Raw materials (1)	$	119,627	$	124,685
Work-in-process (1)	83,665		109,897
Finished goods (1)	129,495		156,855
Total	$	332,787	$	391,437

__________

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

Goodwill And Other Intangibles (Tables)

9 Months Ended

Sep. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of changes in the carrying amount of goodwill

The carrying amounts of goodwill at September 30, 2018 and December 31, 2017 are net of the following accumulated impairments (in thousands):



	U.S. Branded - Specialty & Established Pharmaceuticals		U.S. Branded - Sterile Injectables		U.S. Generic Pharmaceuticals		International Pharmaceuticals		Total
Accumulated impairment losses as of December 31, 2017	$	855,810	$	—	$	2,342,549	$	463,545	$	3,661,904
Accumulated impairment losses as of September 30, 2018	$	855,810	$	—	$	2,733,549	$	451,209	$	4,040,568

Changes in the carrying amount of our goodwill for the nine months ended September 30, 2018 were as follows (in thousands):



	U.S. Branded - Specialty & Established Pharmaceuticals		U.S. Branded - Sterile Injectables		U.S. Generic Pharmaceuticals			International Pharmaceuticals			Total
Goodwill as of December 31, 2017	$	828,818	$	—	$	3,531,301		$	89,963		$	4,450,082
Allocation to current segments (1)	—		2,731,193		(2,731,193		)	—			—
Effect of currency translation	—		—		—			(2,414		)	(2,414		)
Goodwill impairment charges	—		—		(391,000		)	—			(391,000		)
Goodwill as of September 30, 2018	$	828,818	$	2,731,193	$	409,108		$	87,549		$	4,056,668

__________


(1)	This allocation relates to the change in segments described in Note 6. Segment Results. The amount of goodwill initially attributed to the new U.S. Branded - Sterile Injectables and U.S. Generic Pharmaceuticals segments was determined using a relative fair value methodology in accordance with U.S. GAAP.

Schedule of other intangible assets

Changes in the amount of other intangible assets for the nine months ended September 30, 2018 are set forth in the table below (in thousands).



Cost basis:	Balance as of December 31, 2017			Acquisitions			Impairments			Other (1)			Effect of Currency Translation			Balance as of September 30, 2018
Indefinite-lived intangibles:
In-process research and development	$	347,200		$	—		$	(87,900	)	$	(165,400	)	$	—		$	93,900
Total indefinite-lived intangibles	$	347,200		$	—		$	(87,900	)	$	(165,400	)	$	—		$	93,900
Finite-lived intangibles:
Licenses (weighted average life of 12 years)	$	457,402		$	—		$	—		$	—		$	—		$	457,402
Tradenames	6,409			—			—			—			—			6,409
Developed technology (weighted average life of 11 years)	6,187,764			—			(129,676		)	154,753			(7,447		)	6,205,394
Total finite-lived intangibles (weighted average life of 11 years)	$	6,651,575		$	—		$	(129,676	)	$	154,753		$	(7,447	)	$	6,669,205
Total other intangibles	$	6,998,775		$	—		$	(217,576	)	$	(10,647	)	$	(7,447	)	$	6,763,105

Accumulated amortization:	Balance as of December 31, 2017			Amortization			Impairments			Other (1)			Effect of Currency Translation			Balance as of September 30, 2018
Finite-lived intangibles:
Licenses	$	(370,221	)	$	(21,262	)	$	—		$	—		$	—		$	(391,483	)
Tradenames	(6,409		)	—			—			—			—			(6,409		)
Developed technology	(2,304,461		)	(450,400		)	—			10,647			3,217			(2,740,997		)
Total other intangibles	$	(2,681,091	)	$	(471,662	)	$	—		$	10,647		$	3,217		$	(3,138,889	)
Net other intangibles	$	4,317,684														$	3,624,216

__________


(1)	Other adjustments relate to

Schedule of future amortization expense

Estimated amortization of intangibles for the five fiscal years subsequent to December 31, 2017 is as follows (in thousands):



2018	$	622,384
2019	$	552,516
2020	$	481,300
2021	$	447,157
2022	$	420,786

Schedule of intangible asset impairment charges including goodwill

During the three and nine months ended September 30, 2018 and 2017, the Company incurred the following goodwill and other intangible asset impairment charges:



	Three Months Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017
Goodwill impairment charges	$	—	$	—	$	391,000	$	288,745
Other intangible asset impairment charges	$	140,609	$	78,300	$	217,576	$	674,177

Contract Assets and Liabilities (Tables)

9 Months Ended

Sep. 30, 2018

Contract with Customer, Asset and Liability [Abstract]

Contract Assets and Liabilities

The following table shows the opening and closing balances of contract assets and contract liabilities from contracts with customers (dollars in thousands):



	September 30, 2018		January 1, 2018		$ Change			% Change
Contract assets, net (1)	$	13,291	$	11,287	$	2,004		18	%
Contract liabilities, net (2)	$	19,635	$	20,954	$	(1,319	)	(6	)%

__________

(1)

(2)

Accounts Payable And Accrued Expenses (Tables)

9 Months Ended

Sep. 30, 2018

Accounts Payable and Accrued Liabilities, Current [Abstract]

Schedule of Accounts Payable and Accrued Liabilities

Accounts payable and accrued expenses include the following at September 30, 2018 and December 31, 2017 (in thousands):



	September 30, 2018		December 31, 2017
Trade accounts payable	$	106,321	$	85,348
Returns and allowances	250,637		291,034
Rebates	152,297		168,333
Chargebacks	2,022		14,604
Accrued interest	64,647		130,257
Accrued payroll and related benefits	84,240		113,908
Accrued royalties and other distribution partner payables	103,673		63,114
Acquisition-related contingent consideration—short-term	42,261		70,543
Other	212,906		159,684
Total	$	1,019,004	$	1,096,825

Debt (Tables)

9 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

Schedule of long-term debt instruments

The following table presents information about the Company’s total indebtedness at September 30, 2018 and December 31, 2017 (in thousands):



	September 30, 2018						December 31, 2017
	Effective Interest Rate		Principal Amount		Carrying Amount		Effective Interest Rate		Principal Amount		Carrying Amount
7.25% Senior Notes due 2022	7.91	%	$	400,000	$	392,439	7.91	%	$	400,000	$	390,974
5.75% Senior Notes due 2022	6.04	%	700,000		694,053		6.04	%	700,000		692,855
5.375% Senior Notes due 2023	5.62	%	750,000		743,083		5.62	%	750,000		742,048
6.00% Senior Notes due 2023	6.28	%	1,635,000		1,615,955		6.28	%	1,635,000		1,613,446
5.875% Senior Secured Notes due 2024	6.14	%	300,000		295,922		6.14	%	300,000		295,513
6.00% Senior Notes due 2025	6.27	%	1,200,000		1,182,859		6.27	%	1,200,000		1,181,243
Term Loan B Facility Due 2024	5.46	%	3,372,313		3,338,451		5.46	%	3,397,925		3,360,103
Other debt			—		—		1.50	%	55		55
Total long-term debt, net			$	8,357,313	$	8,262,762			$	8,382,980	$	8,276,237
Less current portion, net			34,150		34,150				34,205		34,205
Total long-term debt, less current portion, net			$	8,323,163	$	8,228,612			$	8,348,775	$	8,242,032

- 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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-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
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-Subparagraph (SX 210.4-08.(e),(f))
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+ Details

Commitments And Contingencies (Tables)

9 Months Ended

Sep. 30, 2018

Commitments and Contingencies Disclosure [Abstract]

Changes in Qualified Settlement Funds accounts and product liability balance

The following table presents the changes in the QSFs and mesh liability accrual balance during the nine months ended September 30, 2018 (in thousands):



	Qualified Settlement Funds			Mesh Liability Accrual
Balance as of January 1, 2018	$	313,814		$	1,087,172
Additional charges	—			19,000
Cash contributions to Qualified Settlement Funds	216,770			—
Cash distributions to settle disputes from Qualified Settlement Funds	(248,485		)	(248,485		)
Cash distributions to settle disputes	—			(17,114		)
Other (1)	1,653			5,038
Balance as of September 30, 2018	$	283,752		$	845,611

__________

(1)

- 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
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=82911808&loc=d3e14472-108349

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+ Details

Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2018

Equity [Abstract]

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

Set forth below are the tax effects allocated to each component of Other comprehensive income (loss) for the three and nine months ended September 30, 2018 and 2017 (in thousands):



	Three Months Ended September 30,
	2018						2017
	Before-Tax Amount		Tax (Expense) Benefit		Net-of-Tax Amount		Before-Tax Amount		Tax (Expense) Benefit			Net-of-Tax Amount
Net unrealized gain on securities:
Unrealized gain arising during the period	$	—	$	—	$	—	$	295	$	(107	)	$	188
Less: reclassification adjustments for (gain) loss realized in net loss	—		—		—		—		—			—
Net unrealized gains on securities	$	—	$	—	$	—	$	295	$	(107	)	$	188
Net unrealized gain on foreign currency:
Foreign currency translation gain arising during the period	4,735		—		4,735		9,941		—			9,941
Less: reclassification adjustments for loss realized in net loss	—		—		—		29,325		—			29,325
Foreign currency translation gain	$	4,735	$	—	$	4,735	$	39,266	$	—		$	39,266
Other comprehensive income	$	4,735	$	—	$	4,735	$	39,561	$	(107	)	$	39,454



	Nine Months Ended September 30,
	2018								2017
	Before-Tax Amount			Tax (Expense) Benefit		Net-of-Tax Amount			Before-Tax Amount		Tax (Expense) Benefit			Net-of-Tax Amount
Net unrealized gain on securities:
Unrealized gain arising during the period	$	—		$	—	$	—		$	522	$	(189	)	$	333
Less: reclassification adjustments for (gain) loss realized in net loss	—			—		—			—		—			—
Net unrealized gains on securities	$	—		$	—	$	—		$	522	$	(189	)	$	333
Net unrealized (loss) gain on foreign currency:
Foreign currency translation (loss) gain arising during the period	(7,033		)	—		(7,033		)	35,415		—			35,415
Less: reclassification adjustments for loss realized in net loss	—			—		—			29,325		—			29,325
Foreign currency translation (loss) gain	$	(7,033	)	$	—	$	(7,033	)	$	64,740	$	—		$	64,740
Other comprehensive (loss) income	$	(7,033	)	$	—	$	(7,033	)	$	65,262	$	(189	)	$	65,073

Shareholders' (Deficit) Equity (Tables)

9 Months Ended

Sep. 30, 2018

Equity [Abstract]

Schedule of changes in stockholders' equity

The following table displays a reconciliation of our beginning and ending balances in Total shareholders' equity (deficit) for the nine months ended September 30, 2018 (in thousands):



	Total Shareholders' Equity (Deficit)
Shareholders' equity at January 1, 2018, prior to the adoption of ASC 606	$	484,880
Effect of adopting ASC 606 (1)	3,076
Shareholders' equity at January 1, 2018	$	487,956
Net loss	(739,561		)
Other comprehensive loss	(7,033		)
Compensation related to share-based awards	43,722
Tax withholding for restricted shares	(5,082		)
Exercise of options	473
Other	66
Shareholders' deficit at September 30, 2018	$	(219,459	)

__________


(1)	Refer to Note 2. Summary of Significant Accounting Policies for further description of ASC 606.

Other Income, Net (Tables)

9 Months Ended

Sep. 30, 2018

Component of Operating Income [Abstract]

Schedule of components of other income, net

The components of Other income, net for the three and nine months ended September 30, 2018 and 2017 are as follows (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Net gain on sale of business and other assets	$	(2,866	)	$	(2,763	)	$	(29,859	)	$	(5,074	)
Foreign currency loss (gain), net	1,354			2,549			(734		)	(4,305		)
Net loss (gain) from our investments in the equity of other companies	842			(1,075		)	3,163			(1,163		)
Other miscellaneous, net	(837		)	(808		)	(5,786		)	(301		)
Other income, net	$	(1,507	)	$	(2,097	)	$	(33,216	)	$	(10,843	)

Income Taxes (Tables)

9 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

Schedule of Income Tax



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Loss from continuing operations before income tax	$	(143,068	)	$	(127,796	)	$	(671,559	)	$	(1,058,647	)
Income tax expense (benefit)	$	3,003		$	(28,109	)	$	24,729		$	(97,517	)
Effective tax rate	(2.1		)%	22.0		%	(3.7		)%	9.2		%

Net Loss Per Share (Tables)

9 Months Ended

Sep. 30, 2018

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 three and nine months ended September 30, 2018 and 2017 (in thousands):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Numerator:
Loss from continuing operations	$	(146,071	)	$	(99,687	)	$	(696,288	)	$	(961,130	)
(Loss) income from discontinued operations, net of tax	(27,134		)	3,017			(43,273		)	(705,886		)
Net loss	$	(173,205	)	$	(96,670	)	$	(739,561	)	$	(1,667,016	)
Denominator:
For basic per share data—weighted average shares	224,132			223,299			223,829			223,157
Dilutive effect of ordinary share equivalents	—			—			—			—
For diluted per share data—weighted average shares	224,132			223,299			223,829			223,157

Basis of Presentation - Schedule of Effect of Adoption of ASU 2016-18 (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net cash provided by operating activities	$ 196,992	$ 422,162
Net cash (used in) provided by investing activities	(13,682)	8,964
Net cash used in financing activities	(62,808)	(135,353)
Effect of foreign exchange rate	(608)	3,983
Movement in cash held for sale	0	(1,450)
NET INCREASE IN CASH, CASH EQUIVALENTS, RESTRICTED CASH AND RESTRICTED CASH EQUIVALENTS	119,894	298,306
CASH, CASH EQUIVALENTS, RESTRICTED CASH AND RESTRICTED CASH EQUIVALENTS, BEGINNING OF PERIOD	1,311,014	805,180
CASH, CASH EQUIVALENTS, RESTRICTED CASH AND RESTRICTED CASH EQUIVALENTS, END OF PERIOD	$ 1,430,908	1,103,486
Prior to Adoption
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net cash provided by operating activities		424,062
Net cash (used in) provided by investing activities		(69,802)
Net cash used in financing activities		(135,353)
Effect of foreign exchange rate		3,686
Movement in cash held for sale		(1,450)
NET INCREASE IN CASH, CASH EQUIVALENTS, RESTRICTED CASH AND RESTRICTED CASH EQUIVALENTS		221,143
CASH, CASH EQUIVALENTS, RESTRICTED CASH AND RESTRICTED CASH EQUIVALENTS, BEGINNING OF PERIOD		517,250
CASH, CASH EQUIVALENTS, RESTRICTED CASH AND RESTRICTED CASH EQUIVALENTS, END OF PERIOD		738,393
Accounting Standards Update 2016-18 \| Impact of Adoption
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net cash provided by operating activities		(1,900)
Net cash (used in) provided by investing activities		78,766
Net cash used in financing activities		0
Effect of foreign exchange rate		297
Movement in cash held for sale		0
NET INCREASE IN CASH, CASH EQUIVALENTS, RESTRICTED CASH AND RESTRICTED CASH EQUIVALENTS		77,163
CASH, CASH EQUIVALENTS, RESTRICTED CASH AND RESTRICTED CASH EQUIVALENTS, BEGINNING OF PERIOD		287,930
CASH, CASH EQUIVALENTS, RESTRICTED CASH AND RESTRICTED CASH EQUIVALENTS, END OF PERIOD		$ 365,093

Summary of Significant Accounting Policies - Schedule of Impact of ASC 606 (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Discount on brand-name drugs			50.00%
Decrease to accumulated deficit					$ (3,076)
Statement of Operations:
TOTAL REVENUES	$ 745,466	$ 786,887	$ 2,160,689	$ 2,700,218
Cost of revenues	412,965	514,522	1,198,468	1,722,885
OTHER EXPENSE (INCOME), NET	(1,507)	(2,097)	(33,216)	(10,843)
Loss from continuing operations	(146,071)	(99,687)	(696,288)	(961,130)
NET LOSS	$ (173,205)	$ (96,670)	$ (739,561)	$ (1,667,016)
NET (LOSS) INCOME PER SHARE—BASIC:
Continuing operations (in dollars per share)	$ (0.65)	$ (0.45)	$ (3.11)	$ (4.31)
Basic (in dollars per share)	(0.77)	(0.43)	(3.30)	(7.47)
Net loss per share—Diluted:
Continuing operations (in dollars per share)	(0.65)	(0.45)	(3.11)	(4.31)
Diluted (in dollars per share)	$ (0.77)	$ (0.43)	$ (3.30)	$ (7.47)
ASSETS
Inventories, net	$ 332,787		$ 332,787		391,437
Prepaid expenses and other current assets	50,697		50,697		43,098
OTHER ASSETS	67,934		67,934		59,728
Liabilities:
Accounts payable and accrued expenses	1,019,004		1,019,004		1,096,825
Shareholders' (deficit) equity:
Accumulated deficit	(8,833,024)		(8,833,024)		(8,096,539)
Amounts assuming continued application of ASC 605
Statement of Operations:
TOTAL REVENUES	747,571		2,160,132
Cost of revenues	414,430		1,199,042
OTHER EXPENSE (INCOME), NET	(1,507)		(32,216)
Loss from continuing operations	(145,431)		(698,419)
NET LOSS	$ (172,565)		$ (741,692)
NET (LOSS) INCOME PER SHARE—BASIC:
Continuing operations (in dollars per share)	$ (0.65)		$ (3.12)
Basic (in dollars per share)	(0.77)		(3.31)
Net loss per share—Diluted:
Continuing operations (in dollars per share)	(0.65)		(3.12)
Diluted (in dollars per share)	$ (0.77)		$ (3.31)
ASSETS
Inventories, net	$ 341,189		$ 341,189
Prepaid expenses and other current assets	40,368		40,368
OTHER ASSETS	64,972		64,972
Liabilities:
Accounts payable and accrued expenses	1,019,322		1,019,322
Shareholders' (deficit) equity:
Accumulated deficit	(8,838,231)		(8,838,231)
Effect of adoption of ASC 606 \| ASC 606
Statement of Operations:
TOTAL REVENUES	(2,105)		557
Cost of revenues	(1,465)		(574)
OTHER EXPENSE (INCOME), NET	0		(1,000)
Loss from continuing operations	(640)		2,131
NET LOSS	$ (640)		$ 2,131
NET (LOSS) INCOME PER SHARE—BASIC:
Continuing operations (in dollars per share)	$ 0.00		$ 0.01
Basic (in dollars per share)	0.00		0.01
Net loss per share—Diluted:
Continuing operations (in dollars per share)	0.00		0.01
Diluted (in dollars per share)	$ 0.00		$ 0.01
ASSETS
Inventories, net	$ (8,402)		$ (8,402)
Prepaid expenses and other current assets	10,329		10,329
OTHER ASSETS	2,962		2,962
Liabilities:
Accounts payable and accrued expenses	(318)		(318)
Shareholders' (deficit) equity:
Accumulated deficit	$ 5,207		$ 5,207
Accumulated Deficit \| ASC 606
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Decrease to accumulated deficit					$ 3,100

Discontinued Operations and Divestitures - Astora (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income (loss) from discontinued operations, net of tax	$ (27,134,000)	$ 3,017,000	$ (43,273,000)	$ (705,886,000)
Discontinued Operations, Disposed of by Sale \| Astora
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Litigation-related and other contingencies, net	19,000,000	0	19,000,000	775,684,000
Loss from discontinued operations before income taxes	(27,134,000)	(8,957,000)	(43,273,000)	(813,442,000)
Income tax benefit	0	(11,974,000)	0	(107,556,000)
Income (loss) from discontinued operations, net of tax	$ (27,134,000)	$ 3,017,000	(43,273,000)	(705,886,000)
Cash used in discontinued investing activities Operations			0	0
Depreciation and amortization			$ 0	$ 0

- 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

- Definition

Amount after tax of income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. 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

Discontinued Operations and Divestitures - Lithia (Narrative) (Details) - USD ($)		1 Months Ended		9 Months Ended
	Jul. 03, 2017	Dec. 31, 2017	Oct. 31, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of business, net				$ 43,753,000	$ 96,066,000
Litha Healthcare Group Limited \| Disposal Group, Held-for-sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of business, net	$ 94,200,000
Consideration receivable			$ 4,400,000
Gain on sale of business	$ 0	$ 10,100,000

Discontinued Operations and Divestitures - Somar (Narrative) (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Oct. 25, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net gain on sale of business and other assets		$ (2,866)	$ (2,763)	$ (29,859)	$ (5,074)
Somar \| Disposal Group, Held-for-sale, Not Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Aggregate purchase price	$ 124,000
Net gain on sale of business and other assets	$ 1,300

Restructuring - 2017 Restructuring Initiatives (Narrative) (Details)		3 Months Ended		9 Months Ended
	Jan. 26, 2017 position	Sep. 30, 2018 USD ($)	Sep. 30, 2017 USD ($)	Sep. 30, 2018 USD ($)	Sep. 30, 2017 USD ($)
Other restructuring charges
Restructuring Cost and Reserve [Line Items]
Restructuring expenses		$ 1,700,000	$ 1,100,000	$ 11,400,000	$ 18,500,000
January 2017 Restructuring
Restructuring Cost and Reserve [Line Items]
Expected number of positions to be eliminated \| position	90
Restructuring charges		94,200,000		203,700,000
Restructuring reserve correcting adjustment			14,200,000
January 2017 Restructuring \| Corporate unallocated costs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses					4,900,000
January 2017 Restructuring \| U.S. Branded - Specialty & Established Pharmaceuticals \| Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring expenses					6,900,000
January 2017 Restructuring \| U.S. Generic Pharmaceuticals \| Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring expenses					3,300,000
January 2017 Restructuring \| Employee Separation, Retention, and Other Benefit Related Costs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses				0
Expected restructuring costs remaining		0		0
January 2017 Restructuring \| Employee Separation, Retention, and Other Benefit Related Costs \| U.S. Branded - Specialty & Established Pharmaceuticals \| Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			0		15,100,000
January 2017 Restructuring \| Other restructuring charges
Restructuring Cost and Reserve [Line Items]
Restructuring charges					12,700,000
January 2017 Restructuring \| Inventory Reserve
Restructuring Cost and Reserve [Line Items]
Restructuring charges					7,900,000
2017 US Generic Pharmaceuticals Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring expenses				19,120,000
2017 US Generic Pharmaceuticals Restructuring \| U.S. Generic Pharmaceuticals
Restructuring Cost and Reserve [Line Items]
Restructuring expenses		4,800,000		59,600,000
2017 US Generic Pharmaceuticals Restructuring \| Employee Separation, Retention, and Other Benefit Related Costs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses		2,100,000	19,500,000	9,800,000	19,500,000
2017 US Generic Pharmaceuticals Restructuring \| Property, Plant and Equipment Impairment Charges
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			14,200,000		103,700,000
2017 US Generic Pharmaceuticals Restructuring \| Accelerated Depreciation
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			59,800,000	35,200,000	$ 59,800,000
2017 US Generic Pharmaceuticals Restructuring \| Asset Impairment Charges
Restructuring Cost and Reserve [Line Items]
Restructuring expenses				2,600,000
2017 US Generic Pharmaceuticals Restructuring \| Other restructuring charges
Restructuring Cost and Reserve [Line Items]
Restructuring expenses				9,341,000
Restructuring charges		2,700,000	$ 600,000	12,000,000
January 2018 Restructuring Initiative
Restructuring Cost and Reserve [Line Items]
Restructuring expenses				23,792,000
January 2018 Restructuring Initiative \| Corporate unallocated costs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses				5,200,000
January 2018 Restructuring Initiative \| U.S. Generic Pharmaceuticals
Restructuring Cost and Reserve [Line Items]
Restructuring expenses				23,800,000
January 2018 Restructuring Initiative \| U.S. Generic Pharmaceuticals \| Operating Segments
Restructuring Cost and Reserve [Line Items]
Restructuring expenses				10,800,000
January 2018 Restructuring Initiative \| Employee Separation, Retention, and Other Benefit Related Costs
Restructuring Cost and Reserve [Line Items]
Restructuring expenses				22,100,000
Expected restructuring costs remaining		$ 0		0
January 2018 Restructuring Initiative \| Other restructuring charges
Restructuring Cost and Reserve [Line Items]
Restructuring expenses				1,705,000
Restructuring charges				$ 1,700,000

Restructuring - January 2018 Restructuring Initiative (Narrative) (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
January 2018 Restructuring Initiative
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			$ 23,792,000
Employee Separation, Retention, and Other Benefit Related Costs \| January 2018 Restructuring Initiative
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			22,100,000
Expected restructuring costs remaining	$ 0		0
Other restructuring charges
Restructuring Cost and Reserve [Line Items]
Restructuring expenses	$ 1,700,000	$ 1,100,000	11,400,000	$ 18,500,000
Other restructuring charges \| January 2018 Restructuring Initiative
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			1,705,000
Restructuring charges			1,700,000
U.S. Generic Pharmaceuticals \| January 2018 Restructuring Initiative
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			23,800,000
Corporate unallocated costs \| January 2018 Restructuring Initiative
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			5,200,000
Operating Segments \| U.S. Generic Pharmaceuticals \| January 2018 Restructuring Initiative
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			10,800,000
Operating Segments \| U.S. Branded - Sterile Injectables \| January 2018 Restructuring Initiative
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			4,000,000
Operating Segments \| International Pharmaceuticals \| January 2018 Restructuring Initiative
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			3,100,000
Operating Segments \| U.S. Branded - Specialty & Established Pharmaceuticals \| January 2018 Restructuring Initiative
Restructuring Cost and Reserve [Line Items]
Restructuring expenses			$ 700,000

Restructuring - Schedule of Restructuring Roll Forward (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Other Restructuring Costs
Restructuring Reserve [Roll Forward]
Expenses	$ 1,700	$ 1,100	$ 11,400	$ 18,500
2017 US Generic Pharmaceuticals Restructuring
Restructuring Reserve [Roll Forward]
Beginning liability balance			24,585
Expenses			19,120
Cash distributions			(33,469)
Ending liability balance	10,236		10,236
2017 US Generic Pharmaceuticals Restructuring \| Employee separation, retention and other benefit-related costs
Restructuring Reserve [Roll Forward]
Beginning liability balance			22,975
Expenses			9,779
Cash distributions			(22,518)
Ending liability balance	10,236		10,236
2017 US Generic Pharmaceuticals Restructuring \| Other Restructuring Costs
Restructuring Reserve [Roll Forward]
Beginning liability balance			1,610
Expenses			9,341
Cash distributions			(10,951)
Ending liability balance	0		0
January 2018 Restructuring Initiative
Restructuring Reserve [Roll Forward]
Beginning liability balance			650
Expenses			23,792
Cash distributions			(20,388)
Ending liability balance	4,054		4,054
January 2018 Restructuring Initiative \| Employee separation, retention and other benefit-related costs
Restructuring Reserve [Roll Forward]
Beginning liability balance			0
Expenses			22,087
Cash distributions			(18,439)
Ending liability balance	3,648		3,648
January 2018 Restructuring Initiative \| Other Restructuring Costs
Restructuring Reserve [Roll Forward]
Beginning liability balance			650
Expenses			1,705
Cash distributions			(1,949)
Ending liability balance	$ 406		$ 406

Acquisitions (Other Acquisition) (Narrative) (Details) - Forecast - Somerset $ in Millions	3 Months Ended
	Dec. 31, 2018 USD ($)
Business Acquisition [Line Items]
Percentage of voting interests acquired	100.00%
Aggregate consideration transferred	$ 160
Debt to be assumed	$ 30

Segment Results - Schedule Of Reportable Segments Information (Details) $ in Thousands		3 Months Ended		9 Months Ended
	Dec. 31, 2017 Reportable_Business_Segments	Sep. 30, 2018 USD ($)	Sep. 30, 2017 USD ($)	Sep. 30, 2018 USD ($) Reportable_Business_Segments	Sep. 30, 2017 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments \| Reportable_Business_Segments	3			4
Total net revenues from external customers		$ 745,466	$ 786,887	$ 2,160,689	$ 2,700,218
Total segment adjusted income from continuing operations before income tax		351,152	377,955	1,068,267	1,260,201
U.S. Branded - Specialty & Established Pharmaceuticals
Segment Reporting Information [Line Items]
Total net revenues from external customers		220,100	233,803	632,972	729,150
Total segment adjusted income from continuing operations before income tax		84,891	123,754	262,454	380,841
U.S. Branded - Sterile Injectables
Segment Reporting Information [Line Items]
Total net revenues from external customers		237,150	201,905	670,847	554,365
Total segment adjusted income from continuing operations before income tax		170,329	150,531	513,082	417,060
U.S. Generic Pharmaceuticals
Segment Reporting Information [Line Items]
Total net revenues from external customers		257,969	294,749	748,445	1,227,584
Total segment adjusted income from continuing operations before income tax		82,555	86,236	247,137	415,172
International Pharmaceuticals
Segment Reporting Information [Line Items]
Total net revenues from external customers		30,247	56,430	108,425	189,119
Total segment adjusted income from continuing operations before income tax		$ 13,377	$ 17,434	$ 45,594	$ 47,128

Segment Results - Schedule Of Reconciliations Of Consolidated Adjusted Income (Loss) Before Income Tax (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting Information [Line Items]
Total consolidated loss from continuing operations before income tax	$ (143,068)	$ (127,796)	$ (671,559)	$ (1,058,647)
Interest expense, net	131,847	127,521	385,896	361,267
Amortization of intangible assets	161,300	161,400	471,662	615,500
Inventory step-up			261	281
Asset impairment charges	142,217	94,924	613,400	1,023,930
Acquisition-related costs	1,288	16,641	13,284	31,711
Loss on extinguishment of debt	0	0	0	51,734
Severance costs	2,100	19,800	32,700	41,300
Accelerated depreciation		59,800	35,200	60,200
Change in fair value of contingent consideration	800	15,400	11,731	23,574
Inventory Write-Offs
Segment Reporting Information [Line Items]
Restructuring expenses	200		2,800	7,900
Other restructuring charges
Segment Reporting Information [Line Items]
Restructuring expenses	1,700	1,100	11,400	18,500
Segment Reconciling Items
Segment Reporting Information [Line Items]
Interest expense, net	131,847	127,521	385,896	361,267
Corporate unallocated costs	49,187	33,035	144,693	114,655
Amortization of intangible assets	161,275	161,413	471,662	615,490
Inventory step-up	71	66	261	281
Upfront and milestone payments to partners	4,731	775	43,027	6,952
Separation benefits and other cost reduction initiatives	4,001	80,693	82,141	127,977
Certain litigation-related and other contingencies, net	(1,750)	(12,352)	15,370	(14,016)
Asset impairment charges	142,217	94,924	613,400	1,023,930
Acquisition-related costs	1,288	16,641	13,284	31,711
Loss on extinguishment of debt	0	0	0	51,734
Foreign currency impact related to the remeasurement of intercompany debt instruments	1,528	3,005	(1,560)	(2,922)
Other, net	(175)	30	(28,348)	1,789
Operating Segments
Segment Reporting Information [Line Items]
Total consolidated loss from continuing operations before income tax	$ 351,152	$ 377,955	$ 1,068,267	$ 1,260,201

Segment Results - Schedule of Disaggregation of Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	$ 745,466	$ 786,887	$ 2,160,689	$ 2,700,218
Product line revenue reporting threshold			25,000	25,000
U.S. Branded - Specialty & Established Pharmaceuticals
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	220,100	233,803	632,972	729,150
U.S. Branded - Sterile Injectables
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	237,150	201,905	670,847	554,365
U.S. Generic Pharmaceuticals
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	257,969	294,749	748,445	1,227,584
International Pharmaceuticals
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	$ 30,247	$ 56,430	$ 108,425	$ 189,119
Concentration risk, percentage	4.00%	7.00%	5.00%	7.00%
XIAFLEX® \| U.S. Branded - Specialty & Established Pharmaceuticals
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	$ 64,214	$ 52,511	$ 184,855	$ 152,113
SUPPRELIN® LA \| U.S. Branded - Specialty & Established Pharmaceuticals
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	20,408	20,638	60,948	63,468
Other Specialty \| U.S. Branded - Specialty & Established Pharmaceuticals
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	43,576	40,634	114,202	113,407
Total Specialty Products \| U.S. Branded - Specialty & Established Pharmaceuticals
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	128,198	113,783	360,005	328,988
PERCOCET® \| U.S. Branded - Specialty & Established Pharmaceuticals
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	30,730	31,349	93,539	93,183
VOLTAREN® Gel \| U.S. Branded - Specialty & Established Pharmaceuticals
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	15,057	19,102	44,185	53,646
OPANA® ER \| U.S. Branded - Specialty & Established Pharmaceuticals
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	0	14,756	0	82,056
Other Established \| U.S. Branded - Specialty & Established Pharmaceuticals
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	46,115	54,813	135,243	171,277
Total Established Products \| U.S. Branded - Specialty & Established Pharmaceuticals
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	91,902	120,020	272,967	400,162
Vasostrict® \| U.S. Branded - Sterile Injectables
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	112,333	105,741	332,387	300,649
ADRENALIN® \| U.S. Branded - Sterile Injectables
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	35,460	25,335	101,858	50,464
Ertapenem For Injection \| U.S. Branded - Sterile Injectables
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	25,798	0	25,798	0
Other Sterile Injectables \| U.S. Branded - Sterile Injectables
Disaggregation of Revenue [Line Items]
TOTAL REVENUES	$ 63,559	$ 70,829	$ 210,804	$ 203,252
Product Concentration Risk \| U.S. Generic Pharmaceuticals
Disaggregation of Revenue [Line Items]
Concentration risk, percentage				5.00%
Product Concentration Risk \| Ezetimibe and Quetiapine ER Tablets \| U.S. Generic Pharmaceuticals
Disaggregation of Revenue [Line Items]
Concentration risk, percentage				9.00%

Fair Value Measurements (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Restricted cash and cash equivalents	$ 312,000		$ 312,000		$ 324,400
Restricted cash and cash equivalents classified as current assets	289,667		289,667		320,453
Goodwill impairment charges	0	$ 0	$ 391,000	$ 288,745
Minimum
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Discount rate range (percent)			9.50%
Maximum
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Discount rate range (percent)			22.00%
Weighted Average
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Discount rate range (percent)			14.10%
Vaginal Mesh Cases
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Settlement funds	283,752		$ 283,752		313,814
Money market funds \| Restricted cash and cash equivalents
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Settlement funds	$ 57,000		$ 57,000		$ 35,600

Fair Value Measurements - Financial Liabilities Measured At Fair Value On Recurring Basis Using Significant Unobservable Inputs (Details) - Acquisition-related contingent consideration - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning of period	$ 152,098	$ 210,460	$ 190,442	$ 262,113
Amounts settled	(24,564)	(31,617)	(73,298)	(91,927)
Changes in fair value recorded in earnings	769	15,440	11,731	23,574
Effect of currency translation	167	504	(405)	1,027
Fair Value Adjustments and Accretion			11,731
Payments and Other			(73,703)
End of period	128,470	$ 194,787	128,470	$ 194,787
Auxilium acquisition
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning of period			13,061
Fair Value Adjustments and Accretion			(263)
Payments and Other			(1,844)
End of period	10,954		10,954
Lehigh Valley Technologies, Inc. acquisitions
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning of period			63,001
Fair Value Adjustments and Accretion			11,169
Payments and Other			(39,469)
End of period	34,701		34,701
VOLTAREN® Gel acquisition
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning of period			98,124
Fair Value Adjustments and Accretion			3,839
Payments and Other			(30,923)
End of period	71,040		71,040
Other
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning of period			16,256
Fair Value Adjustments and Accretion			(3,014)
Payments and Other			(1,467)
End of period	$ 11,775		$ 11,775

Fair Value Measurements - Fair Value Measurements (Schedule of Financial Assets Measured At Fair Value On A Nonrecurring Basis) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Assets:
Total expense for the year	$ (142,217)	$ (94,924)	$ (613,400)	$ (1,023,930)
2017 US Generic Pharmaceuticals Restructuring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring expenses			19,120
2017 US Generic Pharmaceuticals Restructuring \| Asset impairment charges
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restructuring expenses			2,600
Fair value, measurements, nonrecurring
Assets:
Total expense for the year			(222,400)
Fair value, measurements, nonrecurring \| Intangible assets
Assets:
Total expense for the year			(217,576)
Fair value, measurements, nonrecurring \| Certain property, plant and equipment
Assets:
Total expense for the year			(4,824)
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Fair value, measurements, nonrecurring
Assets:
Intangible assets, excluding goodwill	0		0
Certain property, plant and equipment	0		0
Total	0		0
Significant Other Observable Inputs (Level 2) \| Fair value, measurements, nonrecurring
Assets:
Intangible assets, excluding goodwill	0		0
Certain property, plant and equipment	0		0
Total	0		0
Significant Unobservable Inputs (Level 3) \| Fair value, measurements, nonrecurring
Assets:
Intangible assets, excluding goodwill	239,857		239,857
Certain property, plant and equipment	0		0
Total	$ 239,857		$ 239,857

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Raw materials	$ 119,627	$ 124,685
Work-in-process	83,665	109,897
Finished goods	129,495	156,855
Total	332,787	391,437
Long-term inventory	13,300	17,100
Inventories not yet available for sale	$ 13,600	$ 5,900

Goodwill And Other Intangibles - Schedule Of Changes In The Carrying Amount Of Goodwill (Details) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Goodwill [Roll Forward]
Goodwill, beginning balance		$ 4,450,082,000		$ 4,450,082,000
Allocation to current segments				0
Effect of currency translation on gross balance				(2,414,000)
Goodwill impairment charges	$ 0		$ 0	(391,000,000)	$ (288,745,000)
Goodwill, ending balance	4,056,668,000			4,056,668,000
U.S. Branded - Specialty & Established Pharmaceuticals
Goodwill [Roll Forward]
Goodwill, beginning balance		828,818,000		828,818,000
Allocation to current segments				0
Effect of currency translation on gross balance				0
Goodwill impairment charges				0
Goodwill, ending balance	828,818,000			828,818,000
U.S. Branded - Sterile Injectables
Goodwill [Roll Forward]
Goodwill, beginning balance		0		0
Allocation to current segments				2,731,193,000
Effect of currency translation on gross balance				0
Goodwill impairment charges		0		0
Goodwill, ending balance	2,731,193,000			2,731,193,000
U.S. Generic Pharmaceuticals
Goodwill [Roll Forward]
Goodwill, beginning balance		3,531,301,000		3,531,301,000
Allocation to current segments				(2,731,193,000)
Effect of currency translation on gross balance				0
Goodwill impairment charges		(391,000,000)		(391,000,000)
Goodwill, ending balance	409,108,000			409,108,000
International Pharmaceuticals
Goodwill [Roll Forward]
Goodwill, beginning balance		$ 89,963,000		89,963,000
Allocation to current segments				0
Effect of currency translation on gross balance				(2,414,000)
Goodwill impairment charges				0
Goodwill, ending balance	$ 87,549,000			$ 87,549,000

Goodwill And Other Intangibles - Accumulated Impairment (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Goodwill [Line Items]
Accumulated impairment losses	$ 4,040,568	$ 3,661,904
U.S. Branded - Specialty & Established Pharmaceuticals
Goodwill [Line Items]
Accumulated impairment losses	855,810	855,810
U.S. Branded - Sterile Injectables
Goodwill [Line Items]
Accumulated impairment losses	0	0
U.S. Generic Pharmaceuticals
Goodwill [Line Items]
Accumulated impairment losses	2,733,549	2,342,549
International Pharmaceuticals
Goodwill [Line Items]
Accumulated impairment losses	$ 451,209	463,545
Former U.S. Generic Pharmaceuticals
Goodwill [Line Items]
Accumulated impairment losses		$ 2,342,500

Goodwill And Other Intangibles - Schedule Of Other Intangible Assets (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2018

Sep. 30, 2017

Dec. 31, 2017

Indefinite-lived intangibles:

$ 347,200

(87,900)

^[1]

(165,400)

Effect of Currency Translation

Ending Balance

$ 93,900

93,900

Finite-lived intangibles:

6,651,575

(129,676)

^[1]

154,753

Effect of Currency Translation

(7,447)

Ending Balance

6,669,205

Total other intangibles

Beginning balance

6,998,775

Acquisitions

Impairments

(140,609)

$ (78,300)

(217,576)

$ (674,177)

Other

^[1]

(10,647)

Effect of Currency Translation

(7,447)

Ending balance

6,763,105

Accumulated amortization:

Beginning Balance

(2,681,091)

Amortization

(161,300)

(161,400)

(471,662)

$ (615,500)

Impairments

Other

^[1]

10,647

Effect of Currency Translation

3,217

Ending Balance

(3,138,889)

Net other intangibles

3,624,216

$ 4,317,684

Licenses

Finite-lived intangibles:

457,402

^[1]

Effect of Currency Translation

Ending Balance

457,402

Accumulated amortization:

(370,221)

(21,262)

^[1]

Effect of Currency Translation

Ending Balance

(391,483)

Tradenames

Finite-lived intangibles:

6,409

^[1]

Effect of Currency Translation

Ending Balance

6,409

Accumulated amortization:

(6,409)

^[1]

Effect of Currency Translation

Ending Balance

(6,409)

Developed technology

Finite-lived intangibles:

Beginning Balance

6,187,764

Acquisitions

Impairments

$ (20,600)

(129,676)

Other

^[1]

154,753

Effect of Currency Translation

(7,447)

Ending Balance

6,205,394

Accumulated amortization:

(2,304,461)

(450,400)

^[1]

10,647

Effect of Currency Translation

3,217

Ending Balance

(2,740,997)

In-process research and development

Indefinite-lived intangibles:

347,200

(87,900)

^[1]

(165,400)

Effect of Currency Translation

Ending Balance

$ 93,900

Weighted Average

Accumulated amortization:

Intangible life (years)

11 years

Weighted Average | Licenses

Accumulated amortization:

Intangible life (years)

12 years

Weighted Average | Developed technology

Accumulated amortization:

Intangible life (years)

11 years

[1]

Other adjustments relate to reclassification adjustments of $165.4 million for certain developed technology intangible assets, previously classified as in-process research and development, that were placed in service during the nine months ended September 30, 2018 and the removal of certain fully amortized intangible assets.

Goodwill And Other Intangibles - Other Intangibles (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 161,300	$ 161,400	$ 471,662	$ 615,500

Goodwill And Other Intangibles - Schedule Of Estimated Amortization Of Intangibles (Details) $ in Thousands	Sep. 30, 2018 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2018	$ 622,384
2019	552,516
2020	481,300
2021	447,157
2022	$ 420,786

Goodwill And Other Intangibles - Schedule of Intangible Asset Impairment Charges Including Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment charges	$ 0	$ 0	$ 391,000	$ 288,745
Impairment of intangible assets	$ 140,609	$ 78,300	$ 217,576	$ 674,177

Goodwill And Other Intangibles - Impairments Narrative (Details) - USD ($)	3 Months Ended				9 Months Ended
	Sep. 30, 2018	Mar. 31, 2018	Sep. 30, 2017	Mar. 31, 2017	Sep. 30, 2018	Sep. 30, 2017
Goodwill [Line Items]
Impairment of intangible assets	$ 140,609,000		$ 78,300,000		$ 217,576,000	$ 674,177,000
Goodwill impairment charges (reduction)	0		$ 0		391,000,000	288,745,000
Non-cash intangible asset impairment charge					129,676,000
Serelaxin In-Process Research and Development Intangible Assets
Goodwill [Line Items]
Goodwill impairment charges (reduction)				$ 45,500,000
Paladin Labs Inc.
Goodwill [Line Items]
Discount rate applied (percent)				10.00%
Goodwill impairment charges (reduction)				$ 82,600,000
Former U.S. Generic Pharmaceuticals
Goodwill [Line Items]
Discount rate applied (percent)		9.50%
Goodwill impairment charges (reduction)		$ 0
U.S. Branded - Sterile Injectables
Goodwill [Line Items]
Discount rate applied (percent)		9.50%
Goodwill impairment charges (reduction)		$ 0			0
U.S. Generic Pharmaceuticals
Goodwill [Line Items]
Discount rate applied (percent)		9.50%	9.00%
Goodwill impairment charges (reduction)		$ 391,000,000			391,000,000
U.S. Branded - Specialty & Established Pharmaceuticals
Goodwill [Line Items]
Discount rate applied (percent)			9.50%
In process research and development or developed technology
Goodwill [Line Items]
Impairment of intangible assets	$ 140,600,000		$ 217,600,000		78,300,000	$ 461,100,000
Developed technology
Goodwill [Line Items]
Non-cash intangible asset impairment charge			20,600,000		$ 129,676,000
Developed technology \| U.S. Generic Pharmaceuticals
Goodwill [Line Items]
Goodwill impairment charges (reduction)			0
Non-cash intangible asset impairment charge			57,500,000
Developed technology \| U.S. Branded - Specialty & Established Pharmaceuticals
Goodwill [Line Items]
Non-cash intangible asset impairment charge			180,400,000
Somar \| Disposal Group, Held-for-sale, Not Discontinued Operations
Goodwill [Line Items]
Impairment of intangible assets			89,500,000
Goodwill impairment charges (reduction)			$ 25,700,000

Contract Assets and Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Jan. 01, 2018
Contract with Customer, Asset and Liability [Abstract]
Contract assets, net	$ 13,291	$ 11,287
Contract assets, net - $ change	$ 2,004
Contract assets, net - % change	18.00%
Contract liabilities, net	$ 19,635	20,954
Contract liabilities, net - $ change	$ (1,319)
Contract liabilities, net - % change	(6.00%)
Contract asset amounts classified as current	$ 10,300	8,200
Contract liability amounts classified as current	1,700	$ 1,900
Revenue recognized	(1,300)
Reduction in revenue relating to performance obligation satisfied in prior periods	$ 4,600

Accounts Payable And Accrued Expenses (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Accounts Payable and Accrued Liabilities, Current [Abstract]
Trade accounts payable	$ 106,321	$ 85,348
Returns and allowances	250,637	291,034
Rebates	152,297	168,333
Chargebacks	2,022	14,604
Accrued interest	64,647	130,257
Accrued payroll and related benefits	84,240	113,908
Accrued royalties and other distribution partner payables	103,673	63,114
Acquisition-related contingent consideration—short-term	42,261	70,543
Other	212,906	159,684
Total	$ 1,019,004	$ 1,096,825

Debt (Components Of Total Indebtedness) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Principal Amount	$ 8,357,313	$ 8,382,980
Carrying Amount	8,262,762	8,276,237
Less current portion, net	34,150	34,205
Principal amount of total long-term debt, less current portion, net	8,323,163	8,348,775
Carrying amount of total long-term debt, less current portion, net	8,228,612	8,242,032
Fair value of long term debt	$ 7,900,000	$ 7,500,000
7.25% Senior Notes due 2022
Debt Instrument [Line Items]
Effective interest rate (as percent)	7.91%	7.91%
Principal Amount	$ 400,000	$ 400,000
Carrying Amount	$ 392,439	$ 390,974
Interest rate (as percent)	7.25%
5.75% Senior Notes due 2022
Debt Instrument [Line Items]
Effective interest rate (as percent)	6.04%	6.04%
Principal Amount	$ 700,000	$ 700,000
Carrying Amount	$ 694,053	$ 692,855
Interest rate (as percent)	5.75%
5.375% Senior Notes due 2023
Debt Instrument [Line Items]
Effective interest rate (as percent)	5.62%	5.62%
Principal Amount	$ 750,000	$ 750,000
Carrying Amount	$ 743,083	$ 742,048
Interest rate (as percent)	5.375%
6.00% Senior Notes due 2023
Debt Instrument [Line Items]
Effective interest rate (as percent)	6.28%	6.28%
Principal Amount	$ 1,635,000	$ 1,635,000
Carrying Amount	$ 1,615,955	$ 1,613,446
Interest rate (as percent)	6.00%
5.875% Senior Secured Notes due 2024
Debt Instrument [Line Items]
Effective interest rate (as percent)	6.14%	6.14%
Principal Amount	$ 300,000	$ 300,000
Carrying Amount	$ 295,922	$ 295,513
Interest rate (as percent)	5.875%
6.00% Senior Notes due 2025
Debt Instrument [Line Items]
Effective interest rate (as percent)	6.27%	6.27%
Principal Amount	$ 1,200,000	$ 1,200,000
Carrying Amount	$ 1,182,859	$ 1,181,243
Interest rate (as percent)	6.00%
Term Loan B Facility Due 2024
Debt Instrument [Line Items]
Effective interest rate (as percent)	5.46%	5.46%
Principal Amount	$ 3,372,313	$ 3,397,925
Carrying Amount	3,338,451	$ 3,360,103
Other debt
Debt Instrument [Line Items]
Effective interest rate (as percent)		1.50%
Principal Amount	0	$ 55
Carrying Amount	$ 0	$ 55

Debt (Credit Facility) (Narrative) (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Line of Credit Facility [Line Items]
Fair value of long term debt	$ 7,900.0	$ 7,500.0
Revolving Credit Facility
Line of Credit Facility [Line Items]
Credit facility, remaining borrowing capacity	$ 997.2

Commitments And Contingencies (Narrative) (Details) $ in Thousands	1 Months Ended													3 Months Ended	9 Months Ended
	Oct. 31, 2018	Sep. 30, 2018 USD ($) distributor	Aug. 31, 2018 d product	Jun. 30, 2018 product theory	May 31, 2018	Apr. 30, 2018 case	Mar. 31, 2018 d defendant	Feb. 28, 2018 defendant claim	Jan. 31, 2018 d product employee	Oct. 31, 2017 patent product case defendant	Aug. 31, 2017 tranche product defendant	Dec. 31, 2016 state_attorney_general	Sep. 30, 2013 company	Sep. 30, 2018 USD ($)	Sep. 30, 2018 USD ($) case	Nov. 01, 2018 case claim	Dec. 31, 2017 USD ($)	Jul. 31, 2017 state	Mar. 31, 2017 state
Loss Contingencies [Line Items]
Reserve for loss contingencies		$ 1,002,100												$ 1,002,100	$ 1,002,100
Increase in legal reserves														200,000
Current portion of legal settlement accrual		966,633												966,633	966,633		$ 1,087,793
Vaginal Mesh Cases
Loss Contingencies [Line Items]
Current portion of legal settlement accrual		820,200												820,200	820,200
Payments to plaintiffs and qualified settlement funds															3,100,000
Settlement funds		283,752												283,752	283,752		$ 313,814
Testosterone Cases \| Subsequent Event
Loss Contingencies [Line Items]
Pending claims, number \| claim																1,205
Unapproved Drug Litigation
Loss Contingencies [Line Items]
Number of additional defendants \| company													50
Number of claims consolidated \| claim								5
Opioid-Related Matters
Loss Contingencies [Line Items]
Number of claims set for trial \| case						3
Opioid-Related Matters \| Subsequent Event
Loss Contingencies [Line Items]
Pending claims, number \| case																1,505
Number of cases filed by states \| case																11
Number of cases filed by hospitals, health systems, unions, welfare funds or other third-party \| case																112
Number of cases alleging personal injury and/or wrongful death \| case																48
Pricing Matters Cases
Loss Contingencies [Line Items]
Number of claims consolidated \| case										2
Number of cases filed by states \| state																		4	40
Number of products involved in claims \| product				18						15
Number of state attorney generals \| state_attorney_general												20
Number of defendants \| defendant										14
Lidoderm cases
Loss Contingencies [Line Items]
Reserve for loss contingencies		100,000												100,000	100,000
AndroGel 1.62%
Loss Contingencies [Line Items]
Number of causation theories rejected \| theory				2
Number of causation theories \| theory				3
Bier v. Endo International plc, et al. \| Current and Former Directors and Officers
Loss Contingencies [Line Items]
Number of additional defendants \| defendant											4
Number of defendants \| defendant								20
AMS \| Vaginal Mesh Cases
Loss Contingencies [Line Items]
Product liability accrual, period expense		$ 845,600												$ 845,600	$ 845,600
Loss contingency, claims settled, number \| case															71,000
Par Pharmaceutical, Inc. \| Pricing Matters Cases
Loss Contingencies [Line Items]
Number of products involved in claims \| product									30	13	1
Number of tranches for claims \| tranche											3
Number of products allegedly manufactured by PPI \| product									7
Par Pharmaceutical, Inc. \| Pricing Matters Cases \| First tranche
Loss Contingencies [Line Items]
Number of products involved in claims \| product										6
Par Pharmaceutical, Inc. \| VASOSTRICT Related Matters
Loss Contingencies [Line Items]
Number of additional defendants \| employee									5
Number of patents allegedly infringed upon \| patent										5
Number of defendants filing motion to dismiss the breach of contract claim \| defendant							7
Number of defendants filing motion to dismiss for lack of personal injury jurisdiction \| defendant							4
Number of defendants filing motion to dismiss breach of contract claim \| defendant							1
Stay of litigation, number of days \| d									60
Loss Contingency, Extension of Temporary Stay, Number of Days \| d			180				180
Lawsuit filing period					45 days
Stay of approval period, hatch-waxman act					30 months
Par Pharmaceutical, Inc. \| VASOSTRICT Related Matters \| Subsequent Event
Loss Contingencies [Line Items]
Lawsuit filing period	45 days
Stay of approval period, hatch-waxman act	30 months
Endo Pharmaceuticals Inc. and Par Pharmaceuticals Inc. \| Pricing Matters Cases
Loss Contingencies [Line Items]
Number of products involved in claims \| product			16
Loss Contingency, Number of Distributors \| distributor		1

Commitments And Contingencies - Schedule of Loss Contingencies (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
Qualified Settlement Funds
Cash contributions to Qualified Settlement Funds		$ 216,770	$ 623,128
Mesh Liability Accrual
Ending balance		1,002,100
Vaginal Mesh Cases
Qualified Settlement Funds
Beginning balance		313,814
Cash contributions to Qualified Settlement Funds		216,770
Cash distributions to settle disputes from Qualified Settlement Funds		(248,485)
Other (1)		1,653
Ending balance		283,752
Mesh Liability Accrual
Additional charges		0
Cash distributions to settle disputes		0
Vaginal Mesh Cases \| Mesh Product Liability Accrual
Qualified Settlement Funds
Cash contributions to Qualified Settlement Funds		0
Other (1)		5,038
Mesh Liability Accrual
Beginning balance		1,087,172
Additional charges		19,000
Cash distributions to settle disputes from Qualified Settlement Funds		(248,485)
Cash distributions to settle disputes		(17,114)
Ending balance		$ 845,611
Loss Contingency Accrual, Accrued Interest	$ 4,400

Other Comprehensive Income (Loss) (Schedule Of Tax Effects Allocated To Each Component Of Other Comprehensive Income) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Before- Tax Amount	$ 4,735	$ 39,561	$ (7,033)	$ 65,262
Tax Benefit (Expense)	0	(107)	0	(189)
OTHER COMPREHENSIVE INCOME (LOSS)	4,735	39,454	(7,033)	65,073
Net unrealized gain (loss) on securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Before Reclassification, Before Tax Amount		295		522
Before Reclassification, Tax Benefit (Expense)		(107)		(189)
Before Reclassification, Net-of-Tax Amount	0	188	0	333
Reclassification, Before Tax Amount	0	0	0	0
Reclassification, Tax Benefit (Expense)	0	0	0	0
Reclassification, Net-of-Tax Amount	0	0	0	0
Before- Tax Amount		295		522
Tax Benefit (Expense)		(107)		(189)
OTHER COMPREHENSIVE INCOME (LOSS)	0	188	0	333
Net unrealized gain (loss) on foreign currency
Accumulated Other Comprehensive Income (Loss) [Line Items]
Before Reclassification, Before Tax Amount	4,735	9,941	(7,033)	35,415
Before Reclassification, Tax Benefit (Expense)	0	0	0	0
Before Reclassification, Net-of-Tax Amount	4,735	9,941	(7,033)	35,415
Reclassification, Before Tax Amount	0	29,325	0	29,325
Reclassification, Tax Benefit (Expense)	0	0	0	0
Reclassification, Net-of-Tax Amount	0	29,325	0	29,325
Before- Tax Amount	4,735	39,266	(7,033)	64,740
Tax Benefit (Expense)	0	0	0	0
OTHER COMPREHENSIVE INCOME (LOSS)	$ 4,735	$ 39,266	$ (7,033)	$ 64,740

Shareholders' (Deficit) Equity - Schedule of Changes in Shareholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Shareholders' equity, beginning balance			$ 484,880
Effect of adopting ASC 606					$ 3,076
Shareholders' equity at January 1, 2018					$ 487,956
Net loss			(739,561)
Other comprehensive loss	$ 4,735	$ 39,454	(7,033)	$ 65,073
Compensation related to share-based awards			43,722
Exercise of options			473
Tax withholding for restricted shares			(5,082)
Other			66
Shareholders' equity, ending balance	$ (219,459)		$ (219,459)

Shareholders' (Deficit) Equity (Details) - USD ($) $ in Thousands, $ / shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Additional ordinary shares authorized for issuance (in shares)	5,000,000.0
Share-based compensation	$ 13,700	$ 13,200	$ 43,722	$ 40,252
Share-based compensation awards	$ 45,600		$ 45,600
Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options issued (in shares)		1,000,000
Nonvested Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Service period			2 years
Nonvested Restricted Stock \| Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target amount of share-based compensation awards (in shares)		100,000
Performance Stock Units \| Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target amount of share-based compensation awards (in shares)			500,000
Award fair value (in dollars per share)	$ 0.0		$ 0.0
Long-term Cash Incentive
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
Unvested awards outstanding	$ 3,000		$ 3,000
Service period			2 years 3 months 18 days
Corresponding liability	$ 14,900		$ 14,900
Nonvested Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Service period			1 year 9 months 18 days

Other Income, Net (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Other Income, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Component of Operating Income [Abstract]
Net gain on sale of business and other assets	$ (2,866)	$ (2,763)	$ (29,859)	$ (5,074)
Foreign currency loss (gain), net	1,354	2,549	(734)	(4,305)
Net loss (gain) from our investments in the equity of other companies	842	(1,075)	3,163	(1,163)
Other miscellaneous, net	(837)	(808)	(5,786)	(301)
Other income, net	$ (1,507)	$ (2,097)	$ (33,216)	$ (10,843)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Total consolidated loss from continuing operations before income tax	$ (143,068)	$ (127,796)	$ (671,559)	$ (1,058,647)
Income tax expense (benefit)	$ 3,003	$ (28,109)	$ 24,729	$ (97,517)
Effective Income Tax Rate Reconciliation, Percent	(2.10%)	22.00%	(3.70%)	9.20%
Provisional tax benefit related to Tax Cuts And Jobs Act Of 2017					$ 36,200

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		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Numerator:
Loss from continuing operations	$ (146,071)	$ (99,687)	$ (696,288)	$ (961,130)
(Loss) income from discontinued operations, net of tax	(27,134)	3,017	(43,273)	(705,886)
NET LOSS	$ (173,205)	$ (96,670)	$ (739,561)	$ (1,667,016)
Denominator:
For basic per share data—weighted average shares (shares)	224,132	223,299	223,829	223,157
Dilutive effect of ordinary share equivalents (shares)	0	0	0	0
For diluted per share data—weighted average shares (shares)	224,132	223,299	223,829	223,157

- Definition

Amount after tax of income (loss) from a discontinued operation attributable to the parent. 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

License And Collaboration Agreements (Narrative) (Details)	3 Months Ended
	Sep. 30, 2018 product_candidates
License And Collaboration Agreements [Abstract]
Number of sterile injectable product candidates	5

Fair Value Measurements - Financial Assets And Liabilities Measured At Fair Value On Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Assets:
Fair value of financial assets measured on recurring basis	$ 693,272	$ 744,697
Liabilities:
Fair value of financial liabilities measured on recurring basis	128,470	190,442
Acquisition-related contingent consideration—short-term
Liabilities:
Fair value of financial liabilities measured on recurring basis	42,261	70,543
Acquisition-related contingent consideration—long-term
Liabilities:
Fair value of financial liabilities measured on recurring basis	86,209	119,899
Money market funds
Assets:
Fair value of financial assets measured on recurring basis	691,579	439,831
Time deposits
Assets:
Fair value of financial assets measured on recurring basis		303,410
Equity securities
Assets:
Fair value of financial assets measured on recurring basis	1,693	1,456
Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets:
Fair value of financial assets measured on recurring basis	693,272	441,287
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	691,579	439,831
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	1,693	1,456
Significant Other Observable Inputs (Level 2)
Assets:
Fair value of financial assets measured on recurring basis	0	303,410
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		303,410
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	128,470	190,442
Significant Unobservable Inputs (Level 3) \| Acquisition-related contingent consideration—short-term
Liabilities:
Fair value of financial liabilities measured on recurring basis	42,261	70,543
Significant Unobservable Inputs (Level 3) \| Acquisition-related contingent consideration—long-term
Liabilities:
Fair value of financial liabilities measured on recurring basis	86,209	119,899
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