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Accounts Receivable | 9 Months Ended
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Sep. 30, 2023
Receivables [Abstract] |
Accounts Receivable | 4. Accounts Receivable Accounts receivable, net consists of the following (in thousands):
|  | September 30, 2023 |  |  | December 31, 2022 |
Accounts receivable – commercial |  |  |  |  |  |
Accounts receivable, gross |  | $ | 17,859 |  |  | $ | 19,359 |
Wholesaler distribution fees and prompt pay discounts |  |  | (2,278 | ) |  |  | (2,536 | )
Reserve for returns |  |  | (4,954 | ) |  |  | (4,108 | )
Total accounts receivable – commercial, net |  |  | 10,627 |  |  |  | 12,715 |
Accounts receivable – collaborations and services |  |  | 11,195 |  |  |  | 4,086 |
Total accounts receivable, net |  | $ | 21,822 |  |  | $ | 16,801 |
As of September 30, 2023 and December 31, 2022, the allowance for doubtful accounts for commercial accounts receivable was de minimis. The Company had three wholesale distributors representing approximately 79% of commercial accounts receivable as of September 30, 2023 and approximately 71% of gross sales for each of the three and nine months ended September 30, 2023. As of December 31, 2022, the Company had three wholesale distributors representing approximately 79% of commercial accounts receivables. As of September 30, 2023 and December 31, 2022, there was no allowance for credit losses for accounts receivable for collaborations and services. The Company had one collaboration partner, UT, that comprised 100% of the collaboration and services net accounts receivable as of September 30, 2023 and December 31, 2022 and approximately 100% of gross revenue from collaborations and services for the three and nine months ended September 30, 2023.

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