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Revenue Recognition

12 Months Ended

Dec. 31, 2019

Revenue Recognition [Abstract]

Revenue Recognition

12. Revenue Recognition

Our source of product revenue consists of sales of HEPLISAV-B in the U.S. The following table summarizes balances and activity in each of the product revenue allowance and reserve categories for the year ended December 31, 2019 and 2018 (in thousands):

		Balance at Beginning of Period				Provisions related to current period sales				Credit or payments made during the period				Balance at End of Period
Year ended December 31, 2019:
Accounts receivable reserves(1)		$	1,272			$	11,042			$	(9,613	)		$	2,701
Revenue reserve accruals(2)		$	1,033			$	6,632			$	(3,772	)		$	3,893
Year ended December 31, 2018:
Accounts receivable reserves(1)		$	-			$	3,274			$	(2,002	)		$	1,272
Revenue reserve accruals(2)		$	-			$	1,308			$	(275	)		$	1,033

(1) Reserves are for chargebacks, discounts and other fees.

(2) Accruals are for returns, rebates and other fees

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- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

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- References

No definition available.

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