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Revenue Recognition (Tables) | 6 Months Ended
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Jun. 30, 2021
Summary of Disaggregation of Revenues | The following table disaggregates our product revenue, net by product and geographic region and disaggregates our other revenues by geographic region (in thousands):
|  | Three Months Ended |  |  | Three Months Ended |
|  | June 30, 2021 |  |  | June 30, 2020 |
|  | U.S. |  |  | Non U.S. |  |  | Total |  |  | U.S. |  |  | Non U.S. |  |  | Total |
Product revenue, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
HEPLISAV-B |  | $ | 13,688 |  |  | $ | - |  |  | $ | 13,688 |  |  | $ | 2,405 |  |  | $ | - |  |  | $ | 2,405 |
CpG 1018 |  |  | - |  |  |  | 38,989 |  |  |  | 38,989 |  |  |  | - |  |  |  | - |  |  |  | - |
Total product revenue, net |  | $ | 13,688 |  |  | $ | 38,989 |  |  | $ | 52,677 |  |  | $ | 2,405 |  |  | $ | - |  |  | $ | 2,405 |
Other revenue |  |  | - |  |  |  | 90 |  |  |  | 90 |  |  |  | - |  |  |  | 263 |  |  |  | 263 |
Total revenues |  | $ | 13,688 |  |  | $ | 39,079 |  |  | $ | 52,767 |  |  | $ | 2,405 |  |  | $ | 263 |  |  | $ | 2,668 |
|  | Six Months Ended |  |  | Six Months Ended |
|  | June 30, 2021 |  |  | June 30, 2020 |
|  | U.S. |  |  | Non U.S. |  |  | Total |  |  | U.S. |  |  | Non U.S. |  |  | Total |
Product revenue, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
HEPLISAV-B |  | $ | 21,991 |  |  | $ | - |  |  | $ | 21,991 |  |  | $ | 12,919 |  |  | $ | - |  |  | $ | 12,919 |
CpG 1018 |  |  | - |  |  |  | 113,571 |  |  |  | 113,571 |  |  |  | - |  |  |  | - |  |  |  | - |
Total product revenue, net |  | $ | 21,991 |  |  | $ | 113,571 |  |  | $ | 135,562 |  |  | $ | 12,919 |  |  | $ | - |  |  | $ | 12,919 |
Other revenue |  |  | 260 |  |  |  | 280 |  |  |  | 540 |  |  |  | - |  |  |  | 668 |  |  |  | 668 |
Total revenues |  | $ | 22,251 |  |  | $ | 113,851 |  |  | $ | 136,102 |  |  | $ | 12,919 |  |  | $ | 668 |  |  | $ | 13,587 |
Summary of Deferred Revenue | The following table summarizes balances and activities in our deferred revenue accounts for the six months ended June 30, 2021 (in thousands):
|  | Balance at Beginning of Period |  |  | Additions (1) |  |  | Subtractions (2) |  |  | Revenue recognized in the current period included in deferred revenue balance at the beginning of the period |  |  | Balance at End of Period |
Six months ended June 30, 2021: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred revenue |  | $ | 38,212 |  |  | $ | 140,596 |  |  | $ | (12,199 | ) |  | $ | (37,052 | ) |  | $ | 129,557 |
Long-term deferred revenue |  |  | - |  |  |  | 109,532 |  |  |  | (2,582 | ) |  |  | - |  |  |  | 106,950 |
(1) | Additions are primarily payments received or invoices issued before we satisfy our performance obligations.
(2) | Subtractions are primarily revenues recognized in the period included in deferred revenue during the period.
HEPLISAV-B |
Schedule of Revenues from Major Customers | The following table summarizes HEPLISAV-B product revenue from each of our three largest Customers (as a percentage of total HEPLISAV-B product revenue):
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, |  |  | June 30, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Largest Customer |  |  | 28 | % |  |  | 40 | % |  |  | 28 | % |  |  | 25 | %
Second largest Customer |  |  | 21 | % |  |  | 26 | % |  |  | 23 | % |  |  | 24 | %
Third largest Customer |  |  | 16 | % |  |  | 17 | % |  |  | 17 | % |  |  | 17 | %
Summary of Product Revenue Allowance and Reserve Categories | The following table summarizes balances and activities in HEPLISAV-B product revenue allowance and reserve categories for the six months ended June 30, 2021 (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 |
Six months ended June 30, 2021: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable reserves(1) |  | $ | 2,836 |  |  | $ | 7,345 |  |  | $ | (6,820 | ) |  | $ | 3,361 |
Revenue reserve accruals(2) |  | $ | 6,040 |  |  | $ | 4,117 |  |  | $ | (3,104 | ) |  | $ | 7,053 |
(1) | Reserves are for chargebacks, discounts and other fees.
(2) | Accruals are for returns, rebates and other fees.
CpG 1018 |
Schedule of Revenues from Major Customers | The following table summarizes CpG 1018 product revenue from each of our two largest collaboration partners (as a percentage of total CpG 1018 product revenue):
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, |  |  | June 30, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Largest collaboration partner |  |  | 63 | % |  |  | 0 | % |  |  | 79 | % |  |  | 0 | %
Second largest collaboration partner |  |  | 27 | % |  |  | 0 | % |  |  | 15 | % |  |  | 0 | %

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