Accounts Receivable

6 Months Ended

Jun. 30, 2023

4. Accounts Receivable

Accounts receivable, net consists of the following (in thousands):


	June 30, 2023			December 31, 2022
Accounts receivable – commercial
Accounts receivable, gross	$	20,078		$	19,359
Wholesaler distribution fees and prompt pay discounts		(3,319	)		(2,536	)
Reserve for returns		(4,316	)		(4,108	)
Total accounts receivable – commercial, net		12,443			12,715
Accounts receivable – collaborations and services		15,346			4,086
Total accounts receivable, net	$	27,789		$	16,801

As of June 30, 2023 and December 31, 2022, the allowance for doubtful accounts for commercial accounts receivable was de minimis. The Company had three wholesale distributors representing approximately 78% of commercial accounts receivable as of June 30, 2023 and approximately 71% of gross sales for each of the three and six months ended June 30, 2023. As of December 31, 2022, the Company had three wholesale distributors representing approximately 79% of commercial accounts receivables.

As of June 30, 2023 and December 31, 2022, there was no allowance for credit losses for accounts receivable for collaborations and services. The Company had one collaboration partner, UT, that comprised 100% of the collaboration and services net accounts receivable as of June 30, 2023 and December 31, 2022 and approximately 100% of gross revenue from collaborations and services for the three and six months ended June 30, 2023.