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Accounts Receivable | 9 Months Ended
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Sep. 30, 2021
Receivables [Abstract] |
Accounts Receivable | 2. Accounts Receivable Accounts receivable, net consists of the following (in thousands):
|  | September 30, 2021 |  |  | December 31, 2020 |
Accounts receivable – commercial |  |  |  |  |  |  |  |
Accounts receivable, gross |  | $ | 7,297 |  |  | $ | 8,090 |
Wholesaler distribution fees and prompt pay discounts |  |  | (1,680 | ) |  |  | (1,205 | )
Reserve for returns |  |  | (2,964 | ) |  |  | (2,667 | )
Total accounts receivable – commercial, net |  |  | 2,653 |  |  |  | 4,218 |
Accounts receivable – collaborations and services |  |  |  |  |  |  |  |
Accounts receivable, gross |  |  | 7,559 |  |  |  | — |
Allowance for doubtful accounts |  |  | (767 | ) |  |  | — |
Total accounts receivable – collaborations and services, net |  |  | 6,792 |  |  |  | — |
Total accounts receivable, net |  | $ | 9,445 |  |  | $ | 4,218 |
As of September 30, 2021 and December 31, 2020, the allowance for doubtful accounts for accounts receivable – commercial was de minimis. The Company had three wholesale distributors representing approximately 87% of commercial accounts receivable as of September 30, 2021 and approximately 81% and 82% of gross sales for the three and nine months ended September 30, 2021, respectively. As of September 30, 2021, the allowance for accounts receivable – collaborations and services was $0.8 million and was related to $1.5 million of accounts receivable for Vertice Pharma, a collaboration partner for the co-promotion of Thyquidity. The Company had one collaboration partner, United Therapeutics, that comprised approximately 79% of the collaboration and services accounts receivable as of September 30, 2021 and approximately 99% and 95% of gross sales from collaborations and services for the three and nine months ended September 30, 2021, respectively.

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- Definition The entire disclosure for financing receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2196816 + Details
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