XML 75 R16.htm IDEA: XBRL DOCUMENT v3.20.1

Revenue Recognition

3 Months Ended

Mar. 31, 2020

Revenue Recognition [Abstract]

Revenue Recognition

9. Revenue Recognition

All of our product revenue consisted of sales of HEPLISAV-B in the U.S. For the three months ended March 31, 2020 and 2019, our three largest Customers collectively represented approximately 68% and 66% of our product revenue, respectively. The following table summarizes balances and activity in each of the product revenue allowance and reserve categories for the three months ended March 31, 2020 (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
Three months ended March 31, 2020:
Accounts receivable reserves(1)		$	2,701			$	2,906			$	(2,749	)		$	2,858
Revenue reserve accruals(2)		$	3,893			$	2,045			$	(1,355	)		$	4,583

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

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

X

- 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

+ Details

Name:	us-gaap_RevenueFromContractWithCustomerTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_RevenueRecognitionAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration