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Accounts Receivable (Tables)
 12 Months Ended
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