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Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2022

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, 2022												June 30, 2021
		U.S.				Non U.S.				Total				U.S.				Non U.S.				Total
Product revenue, net
HEPLISAV-B		$	31,739			$	941			$	32,680			$	13,688			$	-			$	13,688
CpG 1018			-				222,640				222,640				-				38,989				38,989
Total product revenue, net		$	31,739			$	223,581			$	255,320			$	13,688			$	38,989			$	52,677
Other revenue			1,083				61				1,144				-				90				90
Total revenues		$	32,822			$	223,642			$	256,464			$	13,688			$	39,079			$	52,767
		Six Months Ended												Six Months Ended
		June 30, 2022												June 30, 2021
		U.S.				Non U.S.				Total				U.S.				Non U.S.				Total
Product revenue, net
HEPLISAV-B		$	52,549			$	941			$	53,490			$	21,991			$	-			$	21,991
CpG 1018			-				314,157				314,157				-				113,571				113,571
Total product revenue, net		$	52,549			$	315,098			$	367,647			$	21,991			$	113,571			$	135,562
Other revenue			2,689				120				2,809				260				280				540
Total revenues		$	55,238			$	315,218			$	370,456			$	22,251			$	113,851			$	136,102

Summary of Deferred Revenue

The following table summarizes balances and activities in our deferred revenue accounts for the six months ended June 30, 2022 (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, 2022:
Deferred revenue		$	349,864			$	12,068			$	(6,534	)		$	(163,400	)		$	191,998
Long-term deferred revenue			5,385				6,582				(11,967	)			-				-

(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 and reclassification from long-term deferred revenue to accrued liabilities.

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 net product revenue):

		Three Months Ended								Six Months Ended
		June 30,								June 30,
		2022				2021				2022				2021
Largest Customer			18	%			28	%			21	%			28	%
Second largest Customer			18	%			21	%			18	%			23	%
Third largest Customer			18	%			16	%			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, 2022 (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, 2022:
Accounts receivable reserves(1)		$	3,823			$	15,201			$	(12,602	)		$	6,422
Revenue reserve accruals(2)			8,253				10,333				(9,945	)			8,641

(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 three largest collaboration partners (as a percentage of total CpG 1018 adjuvant net product revenue):

		Three Months Ended								Six Months Ended
		June 30,								June 30,
		2022				2021				2022				2021
Largest collaboration partner			41	%			63	%			38	%			79	%
Second largest collaboration partner			31	%			27	%			36	%			15	%
Third largest collaboration partner			23	%			10	%			22	%			5	%

Summarizes balances and activities in our contract asset account

The following table summarizes balances and activities in our contract asset account (in thousands):

		Balance at Beginning of Period				Additions (1)				Subtractions (2)				Balance at End of Period
Six months ended June 30, 2022:
Contract asset		$	62,525			$	12,134			$	(3,151	)		$	71,508

(1) Additions are revenues recognized for CpG 1018 adjuvant transferred to Clover that is reserved under the CEPI Agreement, as amended.

(2) Subtractions are reclassifications from contract asset to accounts receivables.

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-Name Accounting Standards Codification
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