Revenue Recognition (Tables)

9 Months Ended

Sep. 30, 2022

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue

The composition of revenue from services by payor for the three and nine months ended September 30, 2022 and 2021 was as follows:

	Three months ended September 30,				Nine months ended September 30,
(In thousands)	2022		2021		2022		2021
Healthcare insurers	$	58,076	$	117,892	$	242,915	$	391,771
Government payers	20,151		48,204		74,938		179,473
Client payers	61,699		168,637		286,423		657,479
Patients	2,930		5,430		11,983		15,589
Total	$	142,856	$	340,163	$	616,259	$	1,244,312

Schedule of Product Sales Allowances and Accruals

The following table presents an analysis of product sales allowances and accruals for the three and nine months ended September 30, 2022 and 2021:

(In thousands)	Chargebacks, discounts, rebates and fees		Governmental		Returns		Total
Balance at June 30, 2022	$	1,669	$	6,489	$	1,618	$	9,776
Provision related to current period sales	3,191		4,158		269		7,618
Credits or payments made	(2,892)		(3,261)		(400)		(6,553)
Balance at September 30, 2022	$	1,968	$	7,386	$	1,487	$	10,841
Total gross Rayaldee sales							$	14,497
Provision for Rayaldee sales allowances and accruals as a percentage of gross Rayaldee sales							53%

(In thousands)	Chargebacks, discounts, rebates and fees		Governmental		Returns		Total
Balance at December 31, 2021	$	2,014	$	5,499	$	2,639	$	10,152
Provision related to current period sales	9,816		14,469		846		25,131
Credits or payments made	(9,862)		(12,582)		(1,998)		(24,442)
Balance at September 30, 2022	$	1,968	$	7,386	$	1,487	$	10,841
Total gross Rayaldee sales							$	43,358
Provision for Rayaldee sales allowances and accruals as a percentage of gross Rayaldee sales							58%

(In thousands)	Chargebacks, discounts, rebates and fees		Governmental		Returns		Total
Balance at June 30, 2021	$	1,701	$	7,586	$	3,324	$	12,611
Provision related to current period sales	3,315		3,258		307		6,880
Credits or payments made	(3,616)		(6,733)		(405)		(10,754)
Balance at September 30, 2021	$	1,400	$	4,111	$	3,226	$	8,737
Total gross Rayaldee sales							$	15,332
Provision for Rayaldee sales allowances and accruals as a percentage of gross Rayaldee sales							45%

(In thousands)	Chargebacks, discounts, rebates and fees		Governmental		Returns		Total
Balance at December 31, 2020	$	2,332	$	5,812	$	3,593	$	11,737
Provision related to current period sales	10,854		16,013		942		27,809
Credits or payments made	(11,786)		(17,714)		(1,309)		(30,809)
Balance at September 30, 2021	$	1,400	$	4,111	$	3,226	$	8,737
Total gross Rayaldee sales							$	47,099
Provision for Rayaldee sales allowances and accruals as a percentage of gross Rayaldee sales							59%

Changes in Contractual Liabilities Balance

Changes in the contractual liabilities balance during the nine months ended September 30, 2022 are as follows:

(In thousands)
Balance at December 31, 2021	$	466
Balance at September 30, 2022	393
Revenue recognized in the period from:
Amounts included in contracts liability at the beginning of the period	73