Accounts Receivable

9 Months Ended

Sep. 30, 2018

Receivables [Abstract]

Accounts Receivable

2. Accounts Receivable

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

	September 30, 2018			December 31, 2017
Accounts receivable, gross	$	3,944		$	2,842
Wholesaler distribution fees and prompt pay    discounts		(775	)		(53	)
Reserve for returns		(417	)		—
Accounts receivable, net	$	2,752		$	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 September 30, 2018 and December 31, 2017, the allowance for doubtful accounts was de minimis. As of September 30, 2018 and December 31, 2017, the Company had three wholesale distributors representing approximately 94% and 93% of gross accounts receivable, respectively.