Accounts Receivable

9 Months Ended

Sep. 30, 2019

Receivables [Abstract]

Accounts Receivable

2. Accounts Receivable

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

	September 30, 2019			December 31, 2018
Accounts receivable, gross	$	6,364		$	5,198
Wholesaler distribution fees and prompt pay discounts		(1,358	)		(868	)
Reserve for returns		(913	)		(313	)
Accounts receivable, net	$	4,093		$	4,017

As of September 30, 2019 and December 31, 2018, the allowance for doubtful accounts was de minimis. As of September 30, 2019 and December 31, 2018, the Company had three wholesale distributors representing approximately 98% and 89% of gross accounts receivable, respectively.