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Accounts Receivable | 9 Months Ended
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Sep. 30, 2022
Receivables [Abstract] |
Accounts Receivable | 4. Accounts Receivable Accounts receivable, net consists of the following (in thousands):
|  | September 30, 2022 |  |  | December 31, 2021 |
Accounts receivable – commercial |  |  |  |  |  |  |  |
Accounts receivable, gross |  | $ | 22,971 |  |  | $ | 7,939 |
Wholesaler distribution fees and prompt pay discounts |  |  | (2,863 | ) |  |  | (1,696 | )
Reserve for returns |  |  | (3,135 | ) |  |  | (2,797 | )
Total accounts receivable – commercial, net |  |  | 16,973 |  |  |  | 3,446 |
Accounts receivable – collaborations and services |  |  |  |  |  |  |  |
Accounts receivable, gross |  |  | 6,520 |  |  |  | 2,060 |
Allowance for doubtful accounts |  |  | — |  |  |  | (767 | )
Total accounts receivable – collaborations and services, net |  |  | 6,520 |  |  |  | 1,293 |
Total accounts receivable, net |  | $ | 23,493 |  |  | $ | 4,739 |
As of September 30, 2022 and December 31, 2021, the allowance for doubtful accounts for accounts receivable – commercial was de minimis. The Company had three wholesale distributors representing approximately 78% of commercial accounts receivable as of September 30, 2022 and approximately 75% and 73% of gross sales for the three and nine months ended September 30, 2022, respectively. As of December 31, 2021, the Company had three wholesale distributors representing approximately 79% of commercial accounts receivables and approximately 80% of gross sales. As of September 30, 2022, there was no allowance for credit losses for accounts receivable – collaborations and services. The Company had one collaboration partner, United Therapeutics, that comprised 100% of the collaboration and services net accounts receivable as of September 30, 2022 and approximately 100% and 96% of gross revenue from collaborations and services for the three and nine months ended September 30, 2022, 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 https://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 https://asc.fasb.org/subtopic&trid=2196816 + Details
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