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Collaboration, Licensing and Other Arrangements (Tables) | 3 Months Ended
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Mar. 31, 2022
Organization Consolidation And Presentation Of Financial Statements [Abstract] |
Schedule of Revenue from Collaboration and Services | Revenue from collaborations and services for the three months ended March 31, 2022 and 2021 are as follows (in thousands):
|  | Three Months Ended March 31, |
|  | 2022 |  |  | 2021 |
UT License Agreement(1) |  | $ | 1,348 |  |  | $ | 8,999 |
UT CSA Agreement(2) |  |  | 694 |  |  |  | — |
Cipla License and Distribution Agreement |  |  | 37 |  |  |  | 36 |
Other |  |  | 87 |  |  |  | — |
Vertice Pharma Co-Promotion Agreement |  |  | — |  |  |  | 292 |
Receptor CLA |  |  | — |  |  |  | 10 |
Total revenue from collaborations and services |  | $ | 2,166 |  |  | $ | 9,337 |
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(1) | Amounts consist of revenue recognized for Next-Gen R&D Services for the three months ended March 31, 2022 and R&D Services and License for the three months ended March 31, 2021.
(2) | Amount consists of revenue recognized for Manufacturing Services for the three months ended March 31, 2022.
Schedule of Effect of Modification on Transaction Price | The Company accounted for the contract modification as if it were part of the existing contract since the amendment modified the scope and price of the CSA by extending the term and increasing the occupancy rate. The effect of the modification on the transaction price and on the measure of progress is recognized as an adjustment to revenue as of the date of the modification. The modification did not result in a change the activities and deliverables under the CSA.
|  | Anticipated |  |  |  |  |  |  |  |
Description |  | Cash Flow |  |  | Revenue Allocation(1) |  |  | Recognition Method |  | Progress Measure |  | Revenue Recognition |
|  | (in millions) |  |  |  |  |  |  |  |
Total anticipated cash flow(2) |  | $ | 463.5 |  |  |  |  |  |  |  |  |  |  |  |
Distinct Performance Obligation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
R&D Services and License(3) |  |  |  |  |  | $ | — |  |  | Over time |  | Ratably |  | Aug 2021 - Oct 2021 | (4)
Next-Gen R&D Services(5) |  |  |  |  |  | $ | 4.8 |  |  | Over time |  | Input |  | % of completion of costs | (6)
Manufacturing Services(7) |  |  |  |  |  | $ | 458.7 |  |  | Point in time |  |  |  | Transfer of control | (8)
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(1) | Allocation is based on management’s assessment of the stand-alone selling price of each performance obligation.
(2) | The total anticipated cash flow includes a transaction price of $64.3 million for the contractual obligations under the CSA for the Manufacturing Services and the Next-Gen R&D Services performance obligations and $399.2 million for future supply of Tyvaso DPI over the remaining term of the CSA.
(3) | The license for the Company’s IP was considered to be interdependent with the development activities to support approval of Tyvaso DPI. A sales-based royalty is promised in exchange for the IP license; therefore, the royalties associated with the license are excluded from the determination of the transaction price and the Company will recognize revenue as the sale of Tyvaso DPI to a patient occurs.
(4) | Represents the period when the revenue for the R&D Services performance obligation was recognized.
(5) | The standalone selling price (“SSP”) for the Next-Gen R&D Services performance obligation was based on industry ratios as well as the Company’s historical R&D projects. The transaction price for the Next-Gen R&D Services was based on fixed consideration which was allocated between performance obligations as discussed in note (2) above.
(6) | The Next-Gen R&D Services performance obligation will be satisfied over time using the input method based on the costs incurred to date as a percentage of the total estimated costs to fulfill the contract. Incurred cost represents work performed, which corresponds with, and thereby best depicts, the transfer of control to the customer.
(7) | Pre-production activities under the CSA, such as facility expansion services and certain other administrative services, were considered bundled services that are part of the Company’s Manufacturing Services performance obligation, given the nature of the Company’s contractual responsibilities and ASC 606 requirements.
(8) | The Manufacturing Services performance obligation will be recognized as control of manufactured products is transferred to UT. The modification did not result in a cumulative catch-up adjustment as a result of the revenue being deferred for the performance obligations that were affected by the modification. The allocation of transaction price includes a material right related to manufacturing services in the amount of $144.5 million. The total anticipated cash flow is based on the Company’s estimated production and the ultimate cash flows may vary as manufacturing purchase orders are received.

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- Definition Tabular disclosure of collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 808 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6931272&loc=SL5834143-161434 + Details
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