Description of Business and Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2022

Accounting Policies [Abstract]

Summary of Revenue and Cost of Revenue and Goods Sold Generated From Product Sales, Services and Royalties

The Company’s net revenue and cost of revenue and goods sold as shown on the condensed consolidated statement of operations is comprised of revenue generated from product sales, services and royalties as shown below (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2022		2021		2022		2021
Net revenue (in thousands)
Product sales(1)	$	26,175	$	9,753	$	54,602	$	27,828
Services(2)		430		12,458		2,585		35,099
Royalties(3)		6,220		—		6,524		—
Total net revenue	$	32,825	$	22,211	$	63,711	$	62,927

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(1) Amounts represent the sales of Afrezza and V-Go to wholesalers and specialty pharmacies and Tyvaso DPI to UT.

(2) Amounts represent revenue generated from our collaboration arrangements, including Next-Gen R&D Services (as defined in Note 10) for UT as well as arrangements with other collaboration partners.  See Note 10 – Collaboration, Licensing and Other Arrangements.

(3) Amounts represent royalties on UT’s net sales of Tyvaso DPI.

	Three Months Ended September 30,				Nine Months Ended September 30,
	2022		2021		2022		2021
Cost of goods sold and cost of revenue (in thousands)
Product sales	$	17,067	$	3,812	$	39,424	$	12,538
Services		393		6,075		1,949		14,885
Total cost of goods sold and cost of revenue	$	17,460	$	9,887	$	41,373	$	27,423