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Accounts Receivable
6 Months Ended
Jun. 30, 2018
Receivables [Abstract]  
Accounts Receivable

2. Accounts Receivable

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

 

 

 

June 30,

2018

 

 

December 31,

2017

 

Accounts receivable, gross

 

$

3,617

 

 

$

2,842

 

Wholesaler distribution fees and prompt pay

   discounts

 

 

(664

)

 

 

(53

)

Reserve for returns

 

 

(105

)

 

 

 

Accounts receivable, net

 

$

2,848

 

 

$

2,789

 

As of December 31, 2017 the Company did not have a return reserve as the Company was on the sell-through method (as described in Note 1 – Description of Business and Significant Accounting Policies).

As of June 30, 2018 and December 31, 2017, the allowance for doubtful accounts was de minimis. As of June 30, 2018 and December 31, 2017, the Company had three wholesale distributors representing approximately 92% and 93% of gross accounts receivable, respectively.