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Accounts Receivable | 12 Months Ended
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Dec. 31, 2022
Receivables [Abstract] |
Accounts Receivable | 5. Accounts Receivable Accounts receivable, net consists of the following (in thousands):
|  | December 31, |
|  | 2022 |  |  | 2021 |
Accounts receivable – commercial |  |  |  |  |  |  |  |
Accounts receivable, gross |  | $ | 19,359 |  |  | $ | 7,939 |
Wholesaler distribution fees and prompt pay discounts |  |  | (2,536 | ) |  |  | (1,696 | )
Reserve for returns |  |  | (4,108 | ) |  |  | (2,797 | )
Total accounts receivable – commercial, net |  |  | 12,715 |  |  |  | 3,446 |
Accounts receivable – collaborations and services |  |  |  |  |  |  |  |
Accounts receivable, gross |  |  | 4,086 |  |  |  | 2,060 |
Allowance for credit losses |  |  | — |  |  |  | (767 | )
Total accounts receivable – collaborations and services, net |  |  | 4,086 |  |  |  | 1,293 |
Total accounts receivable, net |  | $ | 16,801 |  |  | $ | 4,739 |
As of December 31, 2022 and December 31, 2021, the allowance for credit losses was de minimis. As of December 31, 2022 and December 31, 2021, the Company had three wholesale distributors representing approximately 74% and 80% of gross sales and 79% and 79% of accounts receivable, respectively. As of December 31, 2022, there was no allowance for credit losses for accounts receivable – collaborations and revenue. The Company had one collaboration partner, United Therapeutics, that comprised 100% of the collaboration and services net accounts receivable as of December 31, 2022 and approximately 98% of gross revenue from collaborations and services for the year ended December 31, 2022. The Company recognizes revenue net of gross-to-net adjustments. The activities and ending reserve balance consists of the following (in thousands):
|  | December 31, |
|  | 2022 |  |  | 2021 |
Prompt Pay Discount Reserve, Allowance for Wholesale Distribution Fees and Accounts Receivables Return Reserve: |  |  |  |  |  |  |  |
Beginning balance |  | $ | 4,493 |  |  | $ | 3,873 |
Provisions |  |  | 17,471 |  |  |  | 11,494 |
Deductions |  |  | (15,320 | ) |  |  | (10,874 | )
Ending balance |  | $ | 6,644 |  |  | $ | 4,493 |

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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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