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Product Revenue Reserves and Allowances
3 Months Ended
Mar. 31, 2020
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 three months ended March 31, 2020 and 2019 (in thousands):
 
Chargebacks, Discounts, and Fees
 
Government and other rebates
 
Returns
 
Total
Ending balance at December 31, 2018
$
3,198

 
$
7,620

 
$
411

 
$
11,229

Provision related to sales in the current year
5,589

 
13,903

 
35

 
19,527

Adjustments related to prior period sales
(19
)
 
(45
)
 
(141
)
 
(205
)
Credits and payments made
(4,738
)
 
(8,464
)
 
(86
)
 
(13,288
)
Ending balance at March 31, 2019
4,030

 
13,014

 
219

 
17,263

 
 
 
 
 
 
 
 
Ending balance at December 31, 2019
$
5,739

 
$
17,280

 
$
1,583

 
$
24,602

Provision related to sales in the current year
8,201

 
19,080

 
1,531

 
28,812

Adjustments related to prior period sales
(63
)
 
(531
)
 

 
(594
)
Credits and payments made
(9,226
)
 
(16,488
)
 
(204
)
 
(25,918
)
Ending balance at March 31, 2020
$
4,651

 
$
19,341

 
$
2,910

 
$
26,902


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.
To date, the Company has no bad debt write-offs and the Company does not currently have credit issues with any customers. There were no credit losses associated with the Company’s trade receivables as of March 31, 2020.