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Accounts Receivable
6 Months Ended
Jun. 30, 2020
Receivables [Abstract]  
Accounts Receivable

2. Accounts Receivable

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

 

  

 

June 30, 2020

 

 

December 31, 2019

 

Accounts receivable, gross

 

$

6,738

 

 

$

6,925

 

Wholesaler distribution fees and prompt pay discounts

 

 

(1,230

)

 

 

(1,767

)

Reserve for returns

 

 

(2,142

)

 

 

(1,645

)

Accounts receivable, net

 

$

3,366

 

 

$

3,513

 

 

As of June 30, 2020 and December 31, 2019, the allowance for doubtful accounts was de minimis. The Company had three wholesale distributors representing approximately 88% of accounts receivable as of June 30, 2020 and approximately 85% and 89% of gross sales for the three and six months ended June 30, 2020, respectively.