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Accounts Receivable
 3 Months Ended
Mar. 31, 2021
Receivables [Abstract]  
Accounts Receivable

2. Accounts Receivable

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

 

  

 

March 31, 2021

 

 

December 31, 2020

 

Accounts receivable, gross

 

$

7,449

 

 

$

8,090

 

Wholesaler distribution fees and prompt pay discounts

 

 

(1,471

)

 

 

(1,205

)

Reserve for returns

 

 

(2,405

)

 

 

(2,667

)

Accounts receivable, net

 

$

3,573

 

 

$

4,218

 

 

As of March 31, 2021 and December 31, 2020, the allowance for doubtful accounts was de minimis. The Company had three wholesale distributors representing approximately 89% of accounts receivable as of March 31, 2021 and approximately 82% of gross sales for the three months ended March 31, 2021.