From FDA website
Quote- Abuse-deterrent properties” are defined as those properties shown to meaningfully deter abuse, even if they do not fully prevent abuse. Because opioid drug products must in the end be able to deliver the opioid to the patient, there may always be some potential for abuse of these products.Abuse-deterrent properties make certain types of abuse, such as crushing a tablet in order to snort the contents or dissolving a capsule in order to inject its contents, more difficult or less rewarding. It does not mean the product is impossible to abuse or that these properties necessarily prevent addiction, overdose or death – notably, the FDA has not approved an opioid product with properties that are expected to deter abuse if the product is swallowed whole