Amarin Corp Plc (AMRN)

[oneragman]

concapk, I disagree with your view of trade allowances in AMRN's instance.
from 10-k
"We calculate gross product revenues based on the wholesale acquisition cost that we
charge our distributors for VASCEPA. We estimate our Product revenue, net by deducting from our gross product revenues (a) trade allowances, such as
invoice discounts for prompt payment and distributor fees, (b) estimated government and private payor rebates, chargebacks and discounts, such as Medicaid
reimbursements, (c) reserves for expected product returns and (d) estimated costs of incentives offered to certain indirect customers, including patients."

I would guess the biggest parts of the allowances has to do with distributor fees and rebates as a result of AMRN's coupon program. The one where you can get it for as little as a $9 co-pay.