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Summary of Significant Accounting Policies (Tables)
 9 Months Ended
Sep. 30, 2019
Accounting Policies [Abstract]  
Summary of Balances and Activity in Each of Product Revenue Allowance and Reserve Categories Given that we began to sell WAYLIVRA in September 2019, a majority of the product revenue during the three and nine months ended September 30, 2019 relates to TEGSEDI. The following table summarizes balances and activity in each of the product revenue allowance and reserve categories for the nine months ended September 30, 2019 (in thousands

 

 

 

Chargebacks,

discounts and

fees

 

 

Government

and other

rebates

 

 

Returns

 

 

Total

 

Balance at December 31, 2018

 

$

50

 

 

$

293

 

 

$

5

 

 

$

348

 

Provision related to current period sales

 

 

824

 

 

 

1,648

 

 

 

254

 

 

 

2,726

 

Adjustment related to prior period sales

 

 

(4

)

 

 

(28

)

 

 

—

 

 

 

(32

)

Credits or payments made during the period

 

 

(601

)

 

 

(954

)

 

 

—

 

 

 

(1,555

)

Balance at September 30, 2019

 

$

269

 

 

$

959

 

 

$

259

 

 

$

1,487

 

 
Summary of Impact of Adoption of Topic 842

The impact of the adoption of Topic 842 on the accompanying condensed consolidated balance sheet as of January 1, 2019 was as follows (in thousands):

 

 

 

December 31,

2018

 

 

Adjustment

due to

adoption of

Topic 842

 

 

January 1,

2019

 

Operating lease right-of-use assets

 

 

—

 

 

 

11,932

 

 

 

11,932

 

Other current liabilities

 

 

968

 

 

 

1,029

 

 

 

1,997

 

Long-term portion of lease liabilities

 

 

4,442

 

 

 

10,915

 

 

 

15,357