Accounts Receivable

9 Months Ended

Sep. 30, 2020

Receivables [Abstract]

Accounts Receivable

2. Accounts Receivable

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

	September 30, 2020			December 31, 2019
Accounts receivable, gross	$	7,424		$	6,925
Wholesaler distribution fees and prompt pay discounts		(1,231	)		(1,767	)
Reserve for returns		(2,058	)		(1,645	)
Accounts receivable, net	$	4,135		$	3,513

As of September 30, 2020 and December 31, 2019, the allowance for doubtful accounts was de minimis. The Company had three wholesale distributors representing approximately 87% of accounts receivable as of September 30, 2020 and approximately 83% and 87% of gross sales for the three and nine months ended September 30, 2020, respectively.