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Product Revenue Reserves and Allowances
9 Months Ended
Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Product Revenue Reserves and Allowances Product Revenue Reserves and Allowances
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, 2019 and 2018 (in thousands):
 
Chargebacks, Discounts, and Fees
 
Government and other rebates
 
Returns
 
Total
Ending balance at December 31, 2017
$
1,986

 
$
1,231

 
$
421

 
$
3,638

Provision related to sales in the current year
9,750

 
15,350

 
229

 
25,329

Adjustments related to prior period sales
(76
)
 
(106
)
 
(111
)
 
(293
)
Credits and payments made
(8,971
)
 
(9,257
)
 
(236
)
 
(18,464
)
Ending balance at September 30, 2018
$
2,689

 
$
7,218

 
$
303

 
$
10,210

 
 
 
 
 
 
 
 
Ending balance at December 31, 2018
$
3,198

 
$
7,620

 
$
411

 
$
11,229

Provision related to sales in the current year
21,203

 
44,426

 
698

 
66,327

Adjustments related to prior period sales
(27
)
 
697

 

 
670

Credits and payments made
(19,759
)
 
(34,190
)
 
(575
)
 
(54,524
)
Ending balance at September 30, 2019
$
4,615

 
$
18,553

 
$
534

 
$
23,702


Chargebacks, discounts, fees, and returns are recorded as reductions of trade receivables, net on the condensed consolidated balance sheets. Government and other rebates are recorded as a component of accrued expenses and other current liabilities on the condensed consolidated balance sheets.