Product Revenue Reserves and Allowances

9 Months Ended

Sep. 30, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

To date, the Company’s only source of product revenue has been from the U.S. sales of TYMLOS, which it began shipping to Customers in May 2017. The following table summarizes activity in each of the product revenue allowance and reserve categories for the nine months ended September 30, 2017 (in thousands):



	Chargebacks, Discounts, and Fees		Government and other rebates		Returns		Total
Beginning balance at December 31, 2016	$	—	$	—	$	—	$	—
Provision related to sales in the current year, net of credits and payments	688		459		296		$	1,443
Ending balance at September 30, 2017	$	688	$	459	$	296	$	1,443

Chargebacks, discounts, fees, and returns are recorded as reductions of trade receivables, net on the condensed consolidated balance sheets. Government and other rebates are recoded as a component of accrued expenses and other current liabilities on the condensed consolidated balance sheets. Credits and payments for the nine months ended September 30, 2017 are not significant.