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Net Product Revenue (Tables)
3 Months Ended
Mar. 31, 2020
Revenue From Contract With Customer [Abstract]  
Summary of Balances and Activity in Each of Product Revenue Allowance and Reserve Categories The following table summarizes balances and activity in each of our 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

 

Balance at December 31, 2018

 

$

50

 

 

$

293

 

 

$

5

 

 

$

348

 

Provision related to current period sales

 

 

155

 

 

 

375

 

 

 

52

 

 

 

582

 

Adjustment related to prior period sales

 

 

 

 

 

(30

)

 

 

 

 

 

(30

)

Credits or payments made during the period

 

 

(104

)

 

 

 

 

 

 

 

 

(104

)

Balance at March 31, 2019

 

$

101

 

 

$

638

 

 

$

57

 

 

$

796

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance at December 31, 2019

 

$

270

 

 

$

1,353

 

 

$

197

 

 

$

1,820

 

Provision related to current period sales

 

 

470

 

 

 

1,621

 

 

 

58

 

 

 

2,149

 

Adjustment related to prior period sales

 

 

(66

)

 

 

69

 

 

 

 

 

 

3

 

Credits or payments made during the period

 

 

(498

)

 

 

(554

)

 

 

 

 

 

(1,052

)

Balance at March 31, 2020

 

$

176

 

 

$

2,489

 

 

$

255

 

 

$

2,920

 

 

Summary of Balance of Receivables and Contract Liabilities Related to Net Product Revenue

The following table presents the balance of our receivables and contract liabilities related to net product revenue (in thousands):

 

 

 

March 31,

2020

 

 

December 31,

2019

 

Receivables included in "Accounts receivable"

 

$

10,330

 

 

$

6,946

 

Contract liabilities included in "Accrued liabilities"

 

 

2,645

 

 

 

1,550