Revenue Recognition

9 Months Ended

Sep. 30, 2022

Revenue from Contract with Customer [Abstract]

Revenue Recognition

(10) Revenue recognition

The following table presents changes in contract assets and liabilities:

	Contract assets			Contract liabilities
Balance at December 31, 2021	$	8,565		$	2,308
Changes to the beginning balance of contract assets arising from:
Reclassification to receivables as a result of rights to consideration becoming unconditional		(11,224	)		—
Reduction to offset within net contract asset due to recognition of revenue		1,017			—
Changes in estimate		1,659			—
Contract assets recognized since beginning of period, net of reclassification to receivables and changes in estimates		9,395			—
Changes to contract liabilities:
Amounts billed in advance of contract performance		—			4,921
Revenue recognized		—			(4,857	)
Balance at September 30, 2022	$	9,412		$	2,372

The following table disaggregates revenue by timing of revenue recognition:

	Three months ended September 30,				Nine months ended September 30,
	2022		2021		2022		2021
Point in time	$	15,565	$	14,361	$	51,851	$	45,947
Over time		6,024		3,876		14,084		7,110
Total	$	21,589	$	18,237	$	65,935	$	53,057

The Company’s payment terms for manufacturing revenue and development services are typically 30 to 45 days. Profit-sharing revenue is recorded to accounts receivable in the quarter that the product is sold by the commercial partner upon reporting from the commercial partner and payment terms are generally 45 days after quarter end.