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Accounts Receivable (Tables) | 12 Months Ended
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Dec. 31, 2022
Receivables [Abstract] |
Schedule of Accounts Receivable, Net | 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 |
Schedule of Activities and Ending Reserve Balance | 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 Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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