Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2018	Feb. 21, 2019	Jun. 29, 2018
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Trading Symbol	ENDP
Entity Registrant Name	Endo International plc
Entity Central Index Key	0001593034
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Ordinary Shares Outstanding		224,404,247
Entity Public Float			$ 1,788,232,570
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
CURRENT ASSETS:
Cash and cash equivalents	$ 1,149,113	$ 986,605
Restricted cash and cash equivalents	305,368	320,453
Accounts receivable, net	470,570	517,436
Inventories, net	322,179	391,437
Prepaid expenses and other current assets	56,139	43,098
Income taxes receivable	39,781	12,048
Total current assets	2,343,150	2,271,077
MARKETABLE SECURITIES	738	1,456
PROPERTY, PLANT AND EQUIPMENT, NET	498,892	523,971
GOODWILL	3,764,636	4,450,082
OTHER INTANGIBLES, NET	3,457,306	4,317,684
DEFERRED INCOME TAXES	678	11,582
OTHER ASSETS	66,993	59,728
TOTAL ASSETS	10,132,393	11,635,580
CURRENT LIABILITIES:
Accounts payable and accrued expenses	1,009,200	1,096,825
Current portion of legal settlement accrual	905,085	1,087,793
Current portion of long-term debt	34,150	34,205
Income taxes payable	1,661	2,086
Total current liabilities	1,950,096	2,220,909
DEFERRED INCOME TAXES	34,487	43,131
LONG-TERM DEBT, LESS CURRENT PORTION, NET	8,224,269	8,242,032
LONG-TERM LEGAL SETTLEMENT ACCRUAL, LESS CURRENT PORTION	0	210,450
OTHER LIABILITIES	421,824	434,178
COMMITMENTS AND CONTINGENCIES (NOTE 15)
SHAREHOLDERS' (DEFICIT) EQUITY:
Euro deferred shares, $0.01 par value; 4,000,000 shares authorized and issued at both December 31, 2018 and December 31, 2017	46	48
Ordinary shares, $0.0001 par value; 1,000,000,000 shares authorized; 224,382,791 and 223,331,706 shares issued and outstanding at December 31, 2018 and December 31, 2017, respectively	22	22
Additional paid-in capital	8,855,810	8,791,170
Accumulated deficit	(9,124,932)	(8,096,539)
Accumulated other comprehensive loss	(229,229)	(209,821)
Total shareholders' (deficit) equity	(498,283)	484,880
TOTAL LIABILITIES AND SHAREHOLDERS' (DEFICIT) EQUITY	$ 10,132,393	$ 11,635,580

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 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 (in shares)	4,000,000	4,000,000
Euro deferred shares, shares issued (in shares)	4,000,000	4,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	1,000,000,000	1,000,000,000
Common stock, shares issued (in shares)	224,382,791	223,331,706
Common stock, shares outstanding (in shares)	224,382,791	223,331,706

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
TOTAL REVENUES	$ 2,947,078	$ 3,468,858	$ 4,010,274
COSTS AND EXPENSES:
Cost of revenues	1,631,682	2,228,530	2,634,973
Selling, general and administrative	646,037	629,874	770,728
Research and development	185,826	172,067	183,372
Litigation-related and other contingencies, net	13,809	185,990	23,950
Asset impairment charges	916,939	1,154,376	3,781,165
Acquisition-related and integration items	21,914	58,086	87,601
OPERATING LOSS FROM CONTINUING OPERATIONS	(469,129)	(960,065)	(3,471,515)
INTEREST EXPENSE, NET	521,656	488,228	452,679
LOSS ON EXTINGUISHMENT OF DEBT	0	51,734	0
OTHER INCOME, NET	(51,953)	(17,023)	(338)
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAX	(938,832)	(1,483,004)	(3,923,856)
INCOME TAX EXPENSE (BENEFIT)	22,935	(250,293)	(700,084)
LOSS FROM CONTINUING OPERATIONS	(961,767)	(1,232,711)	(3,223,772)
DISCONTINUED OPERATIONS, NET OF TAX (NOTE 3)	(69,702)	(802,722)	(123,278)
CONSOLIDATED NET LOSS	(1,031,469)	(2,035,433)	(3,347,050)
Less: Net income attributable to noncontrolling interests	0	0	16
NET LOSS ATTRIBUTABLE TO ENDO INTERNATIONAL PLC	$ (1,031,469)	$ (2,035,433)	$ (3,347,066)
NET LOSS PER SHARE ATTRIBUTABLE TO ENDO INTERNATIONAL PLC ORDINARY SHAREHOLDERS—BASIC:
Continuing operations (in dollars per share)	$ (4.29)	$ (5.52)	$ (14.48)
Discontinued operations (in dollars per share)	(0.32)	(3.60)	(0.55)
Basic (in dollars per share)	(4.61)	(9.12)	(15.03)
NET LOSS PER SHARE ATTRIBUTABLE TO ENDO INTERNATIONAL PLC ORDINARY SHAREHOLDERS—DILUTED:
Continuing operations (in dollars per share)	(4.29)	(5.52)	(14.48)
Discontinued operations (in dollars per share)	(0.32)	(3.60)	(0.55)
Diluted (in dollars per share)	$ (4.61)	$ (9.12)	$ (15.03)
WEIGHTED AVERAGE SHARES:
Basic (shares)	223,960	223,198	222,651
Diluted (shares)	223,960	223,198	222,651

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of Comprehensive Income [Abstract]
CONSOLIDATED NET LOSS	$ (1,031,469)	$ (2,035,433)	$ (3,347,050)
Net unrealized gain (loss) on securities, net of tax:
Unrealized gain (loss) arising during the period		(515)	(914)
Less: reclassification adjustments for (gain) loss realized in net loss	0	0	(6)
Net unrealized gain (loss) on securities	0	(515)	(920)
Net unrealized (loss) gain on foreign currency, net of tax:
Foreign currency translation (loss) gain arising during the period	(19,408)	31,202	31,729
Less: reclassification adjustments for loss realized in net loss	0	112,926	0
Foreign currency translation gain (loss)	(19,408)	144,128	31,729
OTHER COMPREHENSIVE (LOSS) INCOME	(19,408)	143,613	30,809
CONSOLIDATED COMPREHENSIVE LOSS	(1,050,877)	(1,891,820)	(3,316,241)
Less: Net income attributable to noncontrolling interests	0	0	(16)
Less: Other comprehensive income attributable to noncontrolling interests	0	0	38
COMPREHENSIVE LOSS ATTRIBUTABLE TO ENDO INTERNATIONAL PLC	$ (1,050,877)	$ (1,891,820)	$ (3,316,295)

Consolidated Statement of Shareholders' Equity (Deficit) - USD ($) $ in Thousands	Total	Total Endo International plc Shareholders' Equity (Deficit)	Ordinary Shares	Euro Deferred Shares	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shareholders' equity, beginning balance	$ 5,967,976	$ 5,968,030	$ 22	$ 43	$ 8,693,385	$ (2,341,215)	$ (384,205)	$ (54)
Shareholders' equity, beginning balance (in shares) at Dec. 31, 2015			222,124,282	4,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shareholders' equity, beginning balance	2,701,589	2,701,589	$ 22	$ 42	8,743,240	(5,688,281)	(353,434)	0
Net (loss) income	(3,347,050)	(3,347,066)				(3,347,066)		16
Other comprehensive income (loss)	30,809	30,771					30,771	38
Compensation related to share-based awards	59,769	59,769			59,769
Exercise of options (in shares)			62,589
Exercise of options	1,952	1,952			1,952
Tax benefits of share awards, net	(5,449)	(5,449)			(5,449)
Issuance of ordinary shares related to the employee stock purchase plan (in shares)			306,918
Issuance of ordinary shares related to the employee stock purchase plan	5,119	5,119			5,119
Ordinary shares issued (in shares)			460,386
Ordinary shares issued	0
Tax withholding for restricted shares	(11,500)	(11,500)			(11,500)
Other	(37)	(37)		$ (1)	(36)		0
Shareholders' equity, ending balance (in shares) at Dec. 31, 2016			222,954,175	4,000,000
Shareholders' equity, ending balance at Dec. 31, 2016	2,701,589	2,701,589	$ 22	$ 42	8,743,240	(5,688,281)	(353,434)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shareholders' equity, beginning balance	2,701,589	2,701,589	22	42	8,743,240	(5,688,281)	(353,434)	0
Effect of adopting accounting principle	(372,825)
Effect of adopting accounting principle \| Accounting Standards Update 2016-16		(372,825)				(372,825)
Shareholders' equity, adjusted beginning balance	2,328,764	2,328,764	22	42	8,743,240	(6,061,106)	(353,434)	0
Shareholders' equity, beginning balance	484,880	484,880	$ 22	48	8,791,170	(8,096,539)	(209,821)	0
Net (loss) income	(2,035,433)	(2,035,433)				(2,035,433)		0
Other comprehensive income (loss)	143,613	143,613					143,613	0
Compensation related to share-based awards	50,149	50,149			50,149
Ordinary shares issued (in shares)			377,531
Ordinary shares issued	0
Tax withholding for restricted shares	(2,078)	(2,078)			(2,078)
Other	(135)	(135)		$ 6	(141)		0
Shareholders' equity, ending balance (in shares) at Dec. 31, 2017			223,331,706	4,000,000
Shareholders' equity, ending balance at Dec. 31, 2017	484,880	484,880	$ 22	$ 48	8,791,170	(8,096,539)	(209,821)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shareholders' equity, beginning balance	484,880	484,880	22	48	8,791,170	(8,096,539)	(209,821)	0
Effect of adopting accounting principle	3,076
Effect of adopting accounting principle \| ASC 606		3,076				3,076
Shareholders' equity, adjusted beginning balance	487,956	487,956	22	48	8,791,170	(8,093,463)	(209,821)	0
Shareholders' equity, beginning balance	(498,283)	(498,283)	$ 22	46	8,855,810	(9,124,932)	(229,229)	0
Net (loss) income	(1,031,469)	(1,031,469)				(1,031,469)		0
Other comprehensive income (loss)	(19,408)	(19,408)					(19,408)	0
Compensation related to share-based awards	54,071	54,071			54,071
Exercise of options (in shares)			94,392
Exercise of options	933	933			933
Ordinary shares issued (in shares)			956,693
Ordinary shares issued	0
LTCI modification (NOTE 18)	14,936	14,936			14,936
Tax withholding for restricted shares	(5,375)	(5,375)			(5,375)
Other	73	73		$ (2)	75		0
Shareholders' equity, ending balance (in shares) at Dec. 31, 2018			224,382,791	4,000,000
Shareholders' equity, ending balance at Dec. 31, 2018	(498,283)	(498,283)	$ 22	$ 46	8,855,810	(9,124,932)	(229,229)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Shareholders' equity, beginning balance	$ (498,283)	$ (498,283)	$ 22	$ 46	$ 8,855,810	$ (9,124,932)	$ (229,229)	$ 0

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
OPERATING ACTIVITIES:
CONSOLIDATED NET LOSS	$ (1,031,469)	$ (2,035,433)	$ (3,347,050)
Adjustments to reconcile Consolidated net loss to Net cash provided by operating activities:
Depreciation and amortization	723,707	983,765	983,309
Inventory step-up	261	390	108,768
Share-based compensation	54,071	50,149	59,769
Amortization of debt issuance costs and discount	20,514	22,694	28,514
Deferred income taxes	5,557	(156,129)	(745,341)
Change in fair value of contingent consideration	19,910	49,949	23,823
Loss on extinguishment of debt	0	51,734	0
Asset impairment charges	916,939	1,154,376	3,802,493
(Gain) loss on sale of business and other assets	(45,155)	(13,809)	3,192
Changes in assets and liabilities which provided (used) cash:
Accounts receivable	17,090	484,710	(502)
Inventories	67,269	147,189	66,876
Prepaid and other assets	(12,797)	5,345	69,273
Accounts payable, accrued expenses and other liabilities	(425,336)	(87,944)	(1,207,047)
Income taxes payable/receivable	(43,291)	(103,001)	682,066
Net cash provided by operating activities	267,270	553,985	528,143
INVESTING ACTIVITIES:
Purchases of property, plant and equipment, excluding capitalized interest	(83,398)	(125,654)	(138,856)
Capitalized interest payments	(3,549)	0	0
Acquisitions, net of cash and restricted cash acquired	0	0	(30,394)
Decrease in notes receivable	0	7,000	0
Product acquisition costs and license fees	(3,000)	0	(19,206)
Proceeds from sale of business and other assets, net	70,369	223,237	10,870
Other investing activities	1,678	0	34
Net cash (used in) provided by investing activities	(17,900)	104,583	(177,552)
FINANCING ACTIVITIES:
Proceeds from issuance of notes	0	300,000	0
Proceeds from issuance of term loans	0	3,415,000	0
Principal payments on term loans	(34,150)	(3,730,951)	(103,625)
Proceeds from draw of revolving debt	0	0	380,000
Repayments of revolving debt	0	0	(605,000)
Principal payments on other indebtedness	(5,222)	(6,154)	(7,736)
Deferred financing fees	0	(57,773)	(500)
Payments for contingent consideration	(37,758)	(85,037)	(55,896)
Payments of tax withholding for restricted shares	(5,375)	(2,078)	(11,500)
Exercise of options	933	0	1,952
Issuance of ordinary shares related to the employee stock purchase plan	0	0	5,119
Net cash used in financing activities	(81,572)	(166,993)	(397,186)
Effect of foreign exchange rate	(1,975)	2,515	436
Movement in cash held for sale	0	11,744	(11,744)
NET INCREASE IN CASH, CASH EQUIVALENTS, RESTRICTED CASH AND RESTRICTED CASH EQUIVALENTS	165,823	505,834	(57,903)
CASH, CASH EQUIVALENTS, RESTRICTED CASH AND RESTRICTED CASH EQUIVALENTS, BEGINNING OF PERIOD	1,311,014	805,180	863,083
CASH, CASH EQUIVALENTS, RESTRICTED CASH AND RESTRICTED CASH EQUIVALENTS, END OF PERIOD	1,476,837	1,311,014	805,180
SUPPLEMENTAL INFORMATION:
Cash paid for interest, excluding capitalized interest	515,042	467,017	429,172
Cash paid for income taxes	17,639	28,675	63,983
Cash received from U.S. Federal tax refunds	0	29,825	759,950
Cash paid into Qualified Settlement Funds for mesh legal settlements	336,648	668,306	831,131
Cash paid out of Qualified Settlement Funds for mesh legal settlements	353,032	632,176	1,134,734
Other cash distributions for mesh legal settlements	$ 25,222	$ 19,243	$ 7,830

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Significant Accounting Policies

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

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

Use of Estimates. The preparation of our Consolidated Financial Statements in conformity with U.S. GAAP requires us to make estimates and assumptions that affect the amounts and disclosures in our Consolidated Financial Statements, including the notes thereto, and elsewhere in this report. For example, we are required to make significant estimates and assumptions related to revenue recognition, including sales deductions, financial instruments, long-lived assets, goodwill, other intangibles, income taxes, contingencies and share-based compensation, among others. Some of these estimates can be subjective and complex. Although we believe that our estimates and assumptions are reasonable, there may be other reasonable estimates or assumptions that differ significantly from ours. Further, our estimates and assumptions are based upon information available at the time they were made. Actual results may differ significantly from our estimates.

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

Customer, Product and Supplier Concentration. We primarily sell our generic and branded pharmaceuticals to wholesalers, retail drug store chains, supermarket chains, mass merchandisers, distributors, mail order accounts, hospitals and government agencies. Our wholesalers and distributors purchase products from us and, in turn, supply products to retail drug store chains, independent pharmacies and managed health care organizations. Customers in the managed health care market include health maintenance organizations, nursing homes, hospitals, clinics, pharmacy benefit management companies and mail order customers. Total revenues from direct customers that accounted for 10% or more of our total consolidated revenues during the years ended December 31, 2018, 2017 and 2016 are as follows:



	2018		2017		2016
AmerisourceBergen Corporation	32	%	25	%	25	%
McKesson Corporation	27	%	25	%	27	%
Cardinal Health, Inc.	26	%	25	%	26	%

Revenues from these customers are included within each of our segments.

VASOSTRICT^® accounted for 15% and 12% of our 2018 and 2017 total revenues, respectively. No other products accounted for 10% or more of our total revenues during the years ended December 31, 2018, 2017 or 2016.

We have agreements with certain third parties for the manufacture, supply and processing of certain of our existing pharmaceutical products. See Note 15. Commitments and Contingencies for information on material manufacturing, supply and other service agreements.

We are subject to risks and uncertainties associated with these concentrations that could have a material adverse effect on our financial position and results of operations in future periods, including in the near term.

Revenue Recognition and Sales Deductions. 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. 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. 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, DSA and other fees for services, returns and allowances, which we collectively refer to as sales deductions. 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.

At December 31, 2018 and 2017, our reserves for sales deductions totaled $772.3 million and $942.8 million, respectively. These amounts relate primarily to our estimates of our unsettled obligations for returns and allowances, rebates and chargebacks. Our estimates are based on factors such as our direct and indirect customers’ buying patterns and the estimated resulting contractual deduction rates, historical experience, specific known market events and estimated future trends, current contractual and statutory requirements, industry data, estimated customer inventory levels, current contract sales terms with our direct and indirect customers and other competitive factors. Significant judgment and estimation is required in developing the foregoing and other relevant assumptions. The most significant sales deductions are further described below.

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 dates. 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 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.

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 each performance obligation, the corresponding 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 12. Contract Assets and Liabilities.

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

Cash and Cash Equivalents. The Company considers all highly liquid money market instruments with an original maturity of three months or less when purchased to be cash equivalents. At December 31, 2018 and 2017, cash equivalents were deposited in financial institutions and consisted of immediately available fund balances and time deposits. The Company maintains its cash deposits and cash equivalents with financial institutions it believes to be well-known and stable.

Restricted Cash and Cash Equivalents. Cash and cash equivalents that are restricted as to withdrawal or use under the terms of certain contractual agreements are excluded from Cash and cash equivalents in the Consolidated Balance Sheets. For additional information see Note 7. Fair Value Measurements.

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

Accounts Receivable. Accounts receivable are stated at their net realizable value and the Company maintains an allowance for doubtful accounts against gross accounts receivable. The allowance is not material to the Company’s Consolidated Financial Statements at December 31, 2018 and 2017. In addition, accounts receivable is reduced by certain sales deduction reserves where we have the right of offset with the customer.

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

We perform ongoing credit evaluations of our customers and generally do not require collateral. We have no history of significant losses from uncollectible accounts. Approximately 87% and 89% of our gross trade accounts receivable balances represent amounts due from three customers (Cardinal Health, Inc., McKesson Corporation and AmerisourceBergen Corporation) at December 31, 2018 and 2017, respectively.

We do not expect our current or future exposures to credit risk to have a significant impact on our operations. However, there can be no assurance that any of these risks will not have an adverse effect on our business.

Inventories. Inventories consist of raw materials, work-in-process and finished goods. Inventory that is in excess of the amount expected to be sold within one year is classified as long-term inventory and is recorded in Other assets in the Consolidated Balance Sheets. The Company capitalizes inventory costs associated with certain generic products prior to regulatory approval and product launch when it is reasonably certain, based on management’s judgment of future commercial use and net realizable value, that the pre-launch inventories will be saleable. The determination to capitalize is made on a product-by-product basis and generally occurs when: (i) the Company (or its third party development partners) has filed an ANDA that has been acknowledged by the FDA as containing sufficient information to allow the FDA to conduct its review in an efficient and timely manner and (ii) management is reasonably certain that all regulatory and legal requirements will be cleared. The Company could be required to write down previously capitalized costs related to pre-launch inventories upon a change in such judgment, a denial or delay of approval by regulatory bodies, a delay in commercialization or other potential factors. Our inventories are stated at the lower of cost or net realizable value. Cost is determined by the first-in, first-out method and includes materials, direct labor and an allocation of overhead. Net realizable value is determined by the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. When necessary, we write-down inventories to net realizable value based on forecasted demand and market and regulatory conditions, which may differ from actual results.

Property, Plant and Equipment. Property, plant and equipment is generally stated at cost less accumulated depreciation. Major improvements are capitalized, while routine maintenance and repairs are expensed as incurred. Costs incurred during the construction or development of property plant and equipment are capitalized as assets under construction. Once an asset has been put into service, depreciation expense is taken over the estimated useful life of the related assets or, in the case of leasehold improvements and capital lease assets, over the shorter of the estimated useful life or the lease term. Depreciation expense is recorded on a straight-line basis. Depreciation expense is not recorded on Assets held for sale. Gains and losses on disposals are included in Other income, net in the Consolidated Statements of Operations. Depreciation is based on the following estimated useful lives, as of December 31, 2018:



	Range of Useful Lives, from:
Buildings	10 years	to	30 years
Machinery and equipment	2 years	to	15 years
Leasehold improvements	Shorter of useful life or lease term
Computer equipment and software	1 year	to	7 years
Assets under capital lease	Shorter of useful life or lease term
Furniture and fixtures	3 years	to	10 years

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

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

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

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

Finite-Lived Intangible Assets. Our finite-lived intangible assets, which consist of license rights and developed technology, are initially recorded at fair value upon acquisition. There are several methods that can be used to determine fair value. For intangible assets, we typically use the income method. This method starts with our forecast of all of the expected future net cash flows. Revenues are estimated based on relevant market size and growth factors, expected industry trends, individual project life cycles and, if applicable, the life of any estimated period of marketing exclusivity, such as that granted by a patent. The pricing, margins and expense levels of similar products are considered if available. For certain licensed assets, our estimates of future cash flows consider periods covered by renewal options to the extent we have the intent and ability, at the date of the estimate, to renew the underlying license agreements. These cash flows are then adjusted to present value by applying an appropriate discount rate that reflects the risk factors associated with the cash flow streams.

To the extent an intangible asset is deemed to have a finite life, it is then amortized over its estimated useful life using either the straight-line method or, in the case of certain developed technology assets, the economic benefit model. The values of these various assets are subject to continuing scientific, medical and marketplace uncertainty. Factors giving rise to our initial estimate of useful lives are subject to change. Significant changes to any of these factors may result in a reduction in the useful life of the asset and an acceleration of related amortization expense, which could cause our operating income, net income and net income per share to decrease. Amortization expense is not recorded on assets held for sale.

Developed Technology. Our developed technology assets subject to amortization have useful lives ranging from 4 years to 20 years, with a weighted average useful life of approximately 11 years. We determine amortization periods and methods of amortization for developed technology assets based on our assessment of various factors impacting estimated useful lives and the timing and extent of estimated cash flows of the acquired assets, including the strength of the intellectual property protection of the product, contractual terms and various other competitive and regulatory issues.

License Rights. Our license rights subject to amortization have useful lives ranging from 10 years to 15 years, with a weighted average useful life of approximately 12 years. We determine amortization periods for licenses based on our assessment of various factors including the expected launch date of the product, the strength of the intellectual property protection of the product, contractual terms and various other competitive, developmental and regulatory issues.

Long-Lived Asset Impairment Testing. Long-lived assets, including property, plant and equipment and finite-lived intangible assets, are assessed for impairment whenever events or changes in circumstances indicate the carrying amounts of the assets may not be recoverable. Recoverability of an asset that will continue to be used in our operations is measured by comparing the carrying amount of the asset to the forecasted undiscounted future cash flows related to the asset. In the event the carrying amount of the asset exceeds its undiscounted future cash flows and the carrying amount is not considered recoverable, impairment may exist. An impairment loss, if any, is measured as the excess of the asset’s carrying amount over its fair value, generally based on a discounted future cash flow method, independent appraisals or offers from prospective buyers. An impairment loss would be recognized in the Consolidated Statements of Operations in the period that the impairment occurs.

In-Process Research and Development Assets (IPR&D). IPR&D assets are considered indefinite-lived intangible assets. Similar to finite-lived intangible assets, IPR&D assets are initially recorded at fair value. While amortization expense is not initially recorded for IPR&D assets, these assets are subject to impairment reviews. Impairment tests for an IPR&D asset occur at least annually on October 1^st of each year, but also whenever events or changes in circumstances indicate that the asset might be impaired. If the fair value of the intangible assets is less than its carrying amount, an impairment loss is recognized for the difference. For those assets that reach commercialization, the assets are reclassified and accounted for as finite-lived intangible assets.

Goodwill. Acquisitions meeting the definition of business combinations are accounted for using the acquisition method of accounting, which requires that the purchase price be allocated to the net assets acquired at their respective fair values. Any excess of the purchase price over the estimated fair values of the net assets acquired is recorded as goodwill. While amortization expense is not recorded on goodwill, goodwill is subject to impairment reviews. Impairment tests for goodwill occur at least annually on October 1^st of each year, but also whenever events or changes in circumstances indicate that the asset might be impaired.

Following our early adoption, effective January 1, 2017, of ASU 2017-04, we perform our goodwill impairment tests by comparing the fair value and carrying amount of each of our reporting units. Any goodwill impairment charge we recognize for a reporting unit is equal to the lesser of (i) the total goodwill allocated to that reporting unit and (ii) the amount by which that reporting unit’s carrying amount exceeds its fair value.

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

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

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

Advertising Costs. Advertising costs are expensed as incurred and included in Selling, general and administrative expenses in the Consolidated Statements of Operations. Advertising costs amounted to $49.6 million, $42.0 million and $47.9 million for the years ended December 31, 2018, 2017 and 2016, respectively.

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

Share-Based Compensation. The Company grants share-based compensation awards to certain employees and non-employee directors. Generally, the grant-date fair value of each award is recognized as expense over the requisite service period. However, expense recognition differs in the case of certain performance share units where the ultimate payout is performance-based. For these awards, at each reporting period, the Company estimates the ultimate payout and adjusts the cumulative expense based on its estimate and the percent of the requisite service period that has elapsed. Share-based compensation expense is reduced for estimated future forfeitures. These estimates are revised in future periods if actual forfeitures differ from the estimates. Changes in forfeiture estimates impact compensation expense in the period in which the change in estimate occurs. New ordinary shares are generally issued upon the exercise of stock options or vesting of stock awards by employees and non-employee directors. Refer to Note 18. Share-based Compensation for additional discussion, including the accounting treatment for long-term cash incentive awards that will be settled in ordinary shares.

Foreign Currency. The Company operates in various jurisdictions both inside and outside of the U.S. While the Company’s reporting currency is the U.S. dollar (USD), the Company has concluded that certain of its distinct and separable operations have functional currencies other than the USD. Further, certain of the Company’s operations hold assets and liabilities and recognize income and expenses denominated in various local currencies, which may differ from their functional currencies.

Assets and liabilities are first remeasured from local currency to functional currency, generally using end-of-period exchange rates. Foreign currency income and expenses are generally remeasured using average exchange rates in effect during the year. In the case of nonmonetary assets and liabilities such as inventories, prepaid expenses, property, plant and equipment, goodwill and other intangible assets, and related income statement amounts, such as depreciation expense, historical exchange rates are used for remeasurement. The net effect of remeasurement is included in Other income, net in the Consolidated Statements of Operations.

As part of the Company’s consolidation process, assets and liabilities of entities with functional currencies other than the USD are translated into USD at end-of-period exchange rates. Income and expenses are translated using average exchange rates in effect during the year. The net effect of translation is included as foreign currency translation, a component of Other comprehensive (loss) income. Upon the sale or liquidation of an investment in a foreign operation, the Company records a reclassification adjustment out of Other comprehensive (loss) income for the corresponding amount of accumulated currency translation.

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

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

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

Recent Accounting Pronouncements

Recently Issued Accounting Pronouncements Not Yet Adopted at December 31, 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 is effective for the Company as of January 1, 2019 and the Company will adopt this guidance 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 finalizing the impact that this new guidance will have on its consolidated financial statements, including its disclosures. 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’s 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 is substantially complete.

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 Accounting Standards Codification 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; however, early adoption is permitted. The guidance may be applied retrospectively or prospectively to implementation costs incurred after the date of adoption. The Company will adopt this guidance during the first quarter of 2019 on a prospective basis.

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 be applied retrospectively to the date of initial application of ASC 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 December 31, 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 Accounting Standards Codification 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 year impact of adoption on our Consolidated Statements of Operations and Consolidated Balance Sheets is as follows (in thousands, except per share amounts):



	Year Ended December 31, 2018
Statement of Operations:	Amounts reported under ASC 606			Amounts assuming continued application of ASC 605			Effect of adoption of ASC 606 (1)
Total revenues	$	2,947,078		$	2,947,930		$	(852	)
Cost of revenues	$	1,631,682		$	1,633,294		$	(1,612	)
Other income, net	$	(51,953	)	$	(50,953	)	$	(1,000	)
Loss from continuing operations	$	(961,767	)	$	(963,527	)	$	1,760
Net loss attributable to Endo International plc	$	(1,031,469	)	$	(1,033,229	)	$	1,760
Net loss per share attributable to Endo International plc ordinary shareholders—Basic:
Continuing operations	$	(4.29	)	$	(4.30	)	$	0.01
Total basic	$	(4.61	)	$	(4.61	)	$	—
Net loss per share attributable to Endo International plc ordinary shareholders—Diluted:
Continuing operations	$	(4.29	)	$	(4.30	)	$	0.01
Total diluted	$	(4.61	)	$	(4.61	)	$	—

__________


(1)	Amounts may not add due to rounding.



	At December 31, 2018
Balance Sheet:	Amounts reported under ASC 606			Amounts assuming continued application of ASC 605			Effect of adoption of ASC 606
Assets:
Inventories, net	$	322,179		$	329,684		$	(7,505	)
Prepaid expenses and other current assets	$	56,139		$	46,832		$	9,307
Other assets	$	66,993		$	64,235		$	2,758
Liabilities:
Accounts payable and accrued expenses	$	1,009,200		$	1,009,476		$	(276	)
Shareholders' (deficit) equity:
Accumulated deficit	$	(9,124,932	)	$	(9,129,768	)	$	4,836

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, effective for any award modified on or after the adoption date.

Discontinued Operations and Divestitures

12 Months Ended

Dec. 31, 2018

Discontinued Operations and Disposal Groups [Abstract]

DISCONTINUED OPERATIONS AND DIVESTITURES

NOTE 3. DISCONTINUED OPERATIONS AND DIVESTITURES

Astora

The operating results of the Company’s Astora business, which the Board of Directors resolved to wind-down in 2016, are reported as Discontinued operations, net of tax in the Consolidated Statements of Operations for all periods presented.

The following table provides the operating results of Astora Discontinued operations, net of tax, for the years ended December 31, 2018, 2017 and 2016 (in thousands):



	2018			2017			2016
Revenue	$	—		$	338		$	30,101
Litigation-related and other contingencies, net	$	34,000		$	775,474		$	20,115
Asset impairment charges	$	—		$	—		$	21,328
Loss from discontinued operations before income taxes	$	(69,702	)	$	(816,426	)	$	(123,164	)
Income tax benefit	$	—		$	(13,704	)	$	—
Discontinued operations, net of tax	$	(69,702	)	$	(802,722	)	$	(123,164	)

Substantially all of the amounts reported in the table above as Litigation-related and other contingencies, net relate to charges for vaginal-mesh-related matters, which are further described in Note 15. Commitments and Contingencies. Loss from discontinued operations before income taxes also includes mesh-related legal defense costs, restructuring-related costs and certain other items.

The cash flows from discontinued operating activities related to Astora included the impact of net losses of $69.7 million, $802.7 million and $123.2 million for the years ended December 31, 2018, 2017 and 2016, respectively, and the impact of cash activity related to vaginal mesh cases. There were no material net cash flows related to Astora discontinued investing activities during the years ended December 31, 2018, 2017 and 2016. There was no depreciation or amortization during the years ended December 31, 2018, 2017 or 2016 related to Astora.

Astora Restructuring Initiative

The Astora wind-down process included a restructuring initiative implemented in 2016, which included a reduction of the Astora workforce consisting of approximately 250 employees (the Astora Restructuring Initiative).

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



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

These restructuring costs are included in Discontinued operations in the Consolidated Statements of Operations. The Company did not incur any pre-tax charges during the years ended December 31, 2018 or 2017 as a result of the Astora Restructuring Initiative and the Company anticipates there will be no significant additional pre-tax restructuring expenses. The majority of these actions were completed as of September 30, 2016.

Litha

During the fourth quarter of 2016, the Company initiated a process to sell 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 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 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

12 Months Ended

Dec. 31, 2018

Restructuring and Related Activities [Abstract]

RESTRUCTURING

NOTE 4. RESTRUCTURING

Set forth below are disclosures relating to restructuring initiatives that resulted in material expenses or cash expenditures during any of the years ended December 31, 2018, 2017 or 2016 or had material restructuring liabilities at either December 31, 2018 or December 31, 2017. Employee separation, retention and certain other employee benefit-related costs related to our restructurings are expensed ratably over the requisite service period. Other restructuring costs are generally expensed as incurred.

2016 U.S. Generic Pharmaceuticals Restructuring Initiative

As part of the ongoing U.S. Generic Pharmaceuticals integration efforts initiated in connection with the acquisition of Par in September 2015, the Company announced a restructuring initiative in May 2016 to optimize its product portfolio and rationalize its manufacturing sites to expand product margins (the 2016 U.S. Generic Pharmaceuticals Restructuring Initiative). These measures included certain cost savings initiatives, including a reduction in headcount and the disposal of our Charlotte, North Carolina manufacturing facility (the Charlotte facility). On October 31, 2016, we entered into a definitive agreement to sell the Charlotte facility for cash proceeds of $14 million. The transaction closed in January 2017.

As a result of the 2016 U.S. Generic Pharmaceuticals Restructuring Initiative, the Company incurred pre-tax charges of $1.0 million and $173.9 million during the years ended December 31, 2017 and 2016, respectively. The Company did not incur any pre-tax restructuring expenses related to this initiative during the year ended December 31, 2018.

The 2017 charges related primarily to employee separation and other benefit-related costs.

The 2016 charges consisted of certain asset impairment charges of $107.2 million, charges to increase excess inventory reserves of $33.3 million, charges related to employee separation, retention and other benefit-related costs of $17.0 million, accelerated depreciation of $10.2 million and other charges of $6.2 million.

These charges are included in the U.S. Generic Pharmaceuticals segment and are included in Asset impairment charges, Cost of revenues and Selling, general and administrative expenses in the Consolidated Statements of Operations. The Company does not expect to incur additional significant expenses related to this restructuring initiative.

Substantially all related cash payments were made by the end of 2017.

2016 U.S. Branded - Specialty & Established Pharmaceuticals Restructuring Initiative

In December 2016, the Company announced that it was terminating its worldwide license and development agreement with BioDelivery Sciences International, Inc. (BDSI) for BELBUCA™ and returning the product to BDSI. This termination was completed on January 6, 2017. As a result of this announcement and a comprehensive assessment of its product portfolio, the Company restructured its U.S. Branded - Specialty & Established Pharmaceuticals segment sales organization during the fourth quarter of 2016 (the 2016 U.S. Branded - Specialty & Established Pharmaceuticals Restructuring Initiative), which included the elimination of an approximate 375-member U.S. Branded - Specialty & Established Pharmaceuticals pain field sales force and the termination of certain contracts.

The Company incurred total pre-tax charges of approximately $61.5 million during the fourth quarter of 2016. These charges consisted of a non-cash intangible asset impairment charge of approximately $36.8 million, employee separation and other benefit-related costs of $16.5 million, early contract termination fees of $5.2 million and $3.0 million of inventory write-offs. These charges are included in the U.S. Branded - Specialty & Established Pharmaceuticals segment and are included in Asset impairment charges, Cost of revenues, and Selling, general and administrative expenses in the Consolidated Statements of Operations.

The Company did not incur any other material pre-tax charges as a result of the 2016 U.S. Branded - Specialty & Established Pharmaceuticals Restructuring Initiative and does not expect to incur additional material pre-tax restructuring-related expenses related to this initiative. Actions related to this initiative were completed by December 31, 2016 and substantially all of the cash payments were made by the end of 2017.

The liability related to the 2016 U.S. Branded - Specialty & Established Pharmaceuticals Restructuring Initiative is included in Accounts payable and accrued expenses in the Consolidated Balance Sheets. Changes to this liability during the year ended December 31, 2017 were as follows (in thousands):



	Employee Separation and Other Benefit-Related Costs			Contract Termination Charges			Total
Liability balance as of January 1, 2017	$	16,544		$	5,224		$	21,768
Cash distributions	(16,544		)	(5,224		)	(21,768		)
Liability balance as of December 31, 2017	$	—		$	—		$	—

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.

During the year ended December 31, 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 Consolidated Statements of Operations.

The Company did not incur any other material pre-tax charges as a result of the January 2017 Restructuring Initiative and does not expect to incur additional material pre-tax restructuring-related expenses related to this initiative. Substantially all of the actions associated with this restructuring were completed by the end of April 2017.

The liability related to the January 2017 Restructuring Initiative is included in Accounts payable and accrued expenses in the Consolidated Balance Sheets. Changes to this liability during the years ended December 31, 2018 and 2017 were as follows (in thousands):



	Total
Liability balance as of January 1, 2017	$	—
Expenses	15,072
Cash distributions	(12,391		)
Liability balance as of December 31, 2017	$	2,681
Cash distributions	(2,681		)
Liability balance as of December 31, 2018	$	—

2017 U.S. Generic Pharmaceuticals Restructuring Initiative

On July 21, 2017, the Company announced that after completing a comprehensive review of its manufacturing network, it 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 and the facilities were sold in the fourth quarter of 2018 for net cash proceeds of $23.1 million, resulting in a net gain on disposal of $12.5 million, which is included in Other income, net in the Consolidated Statements of Operations.

As a result of the 2017 U.S. Generic Pharmaceuticals Restructuring Initiative, the Company incurred pre-tax charges of $61.6 million and $286.7 million during the years ended December 31, 2018 and 2017, respectively. The 2018 amount does not include the $12.5 million gain on the sale of the Huntsville facilities described above.

During the year ended December 31, 2018, the expenses consisted of charges relating to accelerated depreciation of $35.2 million, employee separation, retention and other benefit-related costs of $9.1 million, asset impairment charges of $2.6 million and certain other charges of $14.7 million, partially offset by the gain on the sale of the Huntsville facilities described above.

During the year ended December 31, 2017, the expenses included accelerated depreciation charges of $123.3 million, employee separation, retention and other benefit-related costs of $29.6 million, certain intangible asset and property, plant and equipment impairment charges of $104.7 million, charges to increase excess inventory reserves of $12.1 million and certain other charges of $17.0 million.

These charges are included in the U.S. Generic Pharmaceuticals segment. Accelerated depreciation, employee separation, retention and other benefit-related costs and charges to increase excess inventory reserves are included in Cost of revenues in the Consolidated Statements of Operations. Impairment charges are included in Asset impairment charges. Certain other charges are included in both Cost of revenues and Selling, general and administrative expenses.

The liability related to the 2017 U.S. Generic Pharmaceuticals Restructuring Initiative is primarily included in Accounts payable and accrued expenses in the Consolidated Balance Sheets. Changes to this liability during the years ended December 31, 2018 and 2017 were as follows (in thousands):



	Employee Separation and Other Benefit-Related Costs			Other Restructuring Costs			Total
Liability balance as of January 1, 2017	$	—		$	—		$	—
Expenses	29,553			13,724			43,277
Cash distributions	(6,578		)	(12,114		)	(18,692		)
Liability balance as of December 31, 2017	$	22,975		$	1,610		$	24,585
Expenses	9,090			11,294			20,384
Cash distributions	(27,826		)	(12,856		)	(40,682		)
Liability balance as of December 31, 2018	$	4,239		$	48		$	4,287

Substantially all cash payments are expected to be made by the end of the third quarter in 2019.

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 $23.5 million and $2.6 million during the years ended December 31, 2018 and 2017, respectively.

The expenses in 2018 consisted primarily of employee separation, retention and other benefit-related costs of $21.7 million and certain other charges of $1.8 million. Of the total charges incurred, $10.6 million are included in the U.S. Generic Pharmaceuticals segment, $5.2 million are included in Corporate unallocated costs, $3.9 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 expenses in 2017 consisted of certain property, plant and equipment impairment charges of $2.0 million and certain other charges of $0.6 million. These charges are primarily included in the U.S. Generic Pharmaceuticals segment.

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 Consolidated Statements of Operations. Certain other charges are primarily included in Selling, general and administrative expenses. Impairment charges are included in Asset impairment charges.

The Company did not incur any other material pre-tax charges as a result of the January 2018 Restructuring Initiative and does not expect to incur additional material pre-tax restructuring-related expenses related to this initiative.

The liability related to the January 2018 Restructuring Initiative is primarily included in Accounts payable and accrued expenses in the Consolidated Balance Sheets. Changes to this liability during the year ended December 31, 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	21,754			1,764			23,518
Cash distributions	(20,925		)	(2,094		)	(23,019		)
Liability balance as of December 31, 2018	$	829		$	320		$	1,149

Substantially all cash payments are expected to be made by the end of the second quarter in 2019.

Acquisitions	12 Months Ended
Acquisitions	Dec. 31, 2018
Business Combinations [Abstract]
ACQUISITIONS	NOTE 5. ACQUISITIONS VOLTAREN^® Gel The Company had exclusive U.S. marketing rights to VOLTAREN^® Gel through June 30, 2016 pursuant to a License and Supply Agreement entered into in 2008 with and among Novartis AG and Novartis Consumer Health, Inc. (the 2008 VOLTAREN^® Gel Agreement). On December 11, 2015, the Company, Novartis AG and Sandoz Inc. entered into a new License and Supply Agreement (the 2015 VOLTAREN^® Gel Agreement) whereby the Company licensed exclusive U.S. marketing and license rights to commercialize VOLTAREN^® Gel and to launch an authorized generic of VOLTAREN^® Gel effective July 1, 2016. Pursuant to the 2015 VOLTAREN^® Gel Agreement, the former 2008 VOLTAREN^® Gel Agreement expired on June 30, 2016 in accordance with its terms. The Company accounted for this transaction as a business combination as of the effective date in accordance with the relevant accounting literature. The Company acquired the product for consideration of approximately $162.7 million, consisting of an upfront payment of $16.2 million and contingent cash consideration with an acquisition-date fair value of approximately $146 million, including the impact of a measurement period adjustment recorded during the fourth quarter of 2016. See Note 7. Fair Value Measurements for further discussion of this contingent consideration. The preliminary fair values of the net identifiable assets acquired totaled approximately $162.7 million, resulting in no goodwill. The amount of net identifiable assets acquired in connection with the VOLTAREN^® Gel acquisition includes approximately $162.7 million of identifiable developed technology intangible assets to be amortized over an initial average life of approximately 7 years. The operating results of VOLTAREN^® Gel under business combination accounting are included in the accompanying Consolidated Statements of Operations for the years ended December 31, 2018 and 2017 and for the six months ended December 31, 2016. The results included in the accompanying Consolidated Statements of Operations for the six months ended June 30, 2016, were accounted for under the previous license and supply agreement, which was not treated as a business combination. Pro forma results of operations have not been presented because the effect of the 2015 VOLTAREN^® Gel Agreement was not material. The estimates of the fair values of the net assets acquired were finalized and all measurement period adjustments were complete as of December 31, 2016.

Segment Results

12 Months Ended

Dec. 31, 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 and changes in the fair value of contingent consideration; 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, NASCOBAL^® Nasal Spray, TESTOPEL^®, AVEED^®, PERCOCET^®, VOLTAREN^®Gel, LIDODERM^®, FORTESTA^®Gel, EDEX^® and TESTIM^®, 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, 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. This segment’s key products serve growing therapeutic areas, including attention deficit hyperactivity disorder, 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 years ended December 31, 2018, 2017 and 2016 (in thousands):



	2018		2017		2016
Net revenues from external customers:
U.S. Branded - Specialty & Established Pharmaceuticals	$	862,832	$	957,525	$	1,166,294
U.S. Branded - Sterile Injectables	929,566		750,471		576,399
U.S. Generic Pharmaceuticals	1,012,215		1,530,530		1,988,214
International Pharmaceuticals (1)	142,465		230,332		279,367
Total net revenues from external customers	$	2,947,078	$	3,468,858	$	4,010,274
Adjusted income from continuing operations before income tax:
U.S. Branded - Specialty & Established Pharmaceuticals	$	368,790	$	485,515	$	553,806
U.S. Branded - Sterile Injectables	695,363		563,103		426,170
U.S. Generic Pharmaceuticals	317,892		501,249		653,309
International Pharmaceuticals	59,094		58,308		84,337
Total segment adjusted income from continuing operations before income tax	$	1,441,139	$	1,608,175	$	1,717,622

__________


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

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

The table below provides reconciliations of our Total 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 years ended December 31, 2018, 2017 and 2016 (in thousands):



	2018			2017			2016
Total consolidated loss from continuing operations before income tax	$	(938,832	)	$	(1,483,004	)	$	(3,923,856	)
Interest expense, net	521,656			488,228			452,679
Corporate unallocated costs (1)	200,592			165,298			189,043
Amortization of intangible assets	622,339			773,766			876,451
Inventory step-up and certain manufacturing costs that will be eliminated pursuant to integration plans	261			390			125,699
Upfront and milestone payments to partners	45,108			9,483			8,330
Separation benefits and other cost reduction initiatives (2)	86,295			212,448			107,491
Impact of VOLTAREN® Gel generic competition	—			—			(7,750		)
Certain litigation-related and other contingencies, net (3)	13,809			185,990			23,950
Asset impairment charges (4)	916,939			1,154,376			3,781,165
Acquisition-related and integration items (5)	21,914			58,086			87,601
Loss on extinguishment of debt	—			51,734			—
Foreign currency impact related to the remeasurement of intercompany debt instruments	(5,486		)	(1,403		)	366
Other, net (6)	(43,456		)	(7,217		)	(3,547		)
Total segment adjusted income from continuing operations before income tax	$	1,441,139		$	1,608,175		$	1,717,622

__________


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

(2)

Amounts in 2018 primarily relate to employee separation costs of $31.7 million, accelerated depreciation of $35.2 million, charges to increase excess inventory reserves of $2.9 million and other charges of $16.5 million, each of which related primarily to our restructuring initiatives. Amounts in 2017 primarily relate to employee separation costs of $53.0 million, accelerated depreciation of $123.7 million, charges to increase excess inventory reserves of $13.7 million and other charges of $22.0 million. These charges were related primarily to the 2017 U.S. Generic Pharmaceuticals Restructuring Initiative. Amounts in 2016 primarily relate to employee separation costs of $60.2 million, charges to increase excess inventory reserves of $24.5 million and other restructuring costs of $25.1 million, consisting primarily of contract termination fees and building costs. 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 15. Commitments and Contingencies.


(4)	Amounts primarily relate to charges to impair goodwill and intangible assets as further described in Note 10. Goodwill and Other Intangibles as well as charges to write down certain property, plant and equipment as further described in Note 4. Restructuring, Note 7. Fair Value Measurements and Note 9. Property, Plant and Equipment.


(5)	Amounts include charges due to changes in the fair value of contingent consideration of $19.9 million, $49.9 million and $23.8 million, respectively. All other amounts are directly related to costs associated with acquisition and integration efforts.


(6)	Amounts in 2018 primarily relate to gains on sales of businesses and other assets, as further described in Note 19. Other Income, Net.

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.



	2018		2017		2016
U.S. Branded - Specialty & Established Pharmaceuticals:
Specialty Products:
XIAFLEX®	$	264,638	$	213,378	$	189,689
SUPPRELIN® LA	81,707		86,211		78,648
Other Specialty (1)	156,607		153,384		138,483
Total Specialty Products	$	502,952	$	452,973	$	406,820
Established Products:
PERCOCET®	$	122,901	$	125,231	$	139,211
VOLTAREN® Gel	57,700		68,780		100,642
OPANA® ER	—		83,826		158,938
Other Established (2)	179,279		226,715		360,683
Total Established Products	$	359,880	$	504,552	$	759,474
Total U.S. Branded - Specialty & Established Pharmaceuticals (3)	$	862,832	$	957,525	$	1,166,294
U.S. Branded - Sterile Injectables:
VASOSTRICT®	$	453,767	$	399,909	$	343,468
ADRENALIN®	143,489		76,523		22,172
Ertapenem for injection	57,668		—

Description of Business	12 Months Ended
Description of Business	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	NOTE 1. DESCRIPTION OF BUSINESS Endo International plc is an Ireland-domiciled, global specialty pharmaceutical company focused on generic and branded pharmaceuticals. We aim to be the premier partner to healthcare professionals and payment providers, delivering an innovative suite of generic and branded drugs to meet patients’ needs. Unless otherwise indicated or required by the context, references throughout to “Endo,” the “Company,” “we,” “our” or “us” refer to financial information and transactions of Endo International plc and its subsidiaries. The accompanying Consolidated Financial Statements of Endo International plc and its subsidiaries have been prepared in accordance with U.S. GAAP.