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Revenue Recognition (Tables)

6 Months Ended

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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