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Revenue Recognition (Tables)

9 Months Ended

Sep. 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
		September 30, 2022												September 30, 2021
		U.S.				Non U.S.				Total				U.S.				Non U.S.				Total
Product revenue, net
HEPLISAV-B		$	37,508			$	-			$	37,508			$	22,707			$	-			$	22,707
CpG 1018 adjuvant			-				126,307				126,307				-				84,289				84,289
Total product revenue, net			37,508				126,307				163,815				22,707				84,289				106,996
Other revenue			3,877				43				3,920				1,200				74				1,274
Total revenues		$	41,385			$	126,350			$	167,735			$	23,907			$	84,363			$	108,270
		Nine Months Ended												Nine Months Ended
		September 30, 2022												September 30, 2021
		U.S.				Non U.S.				Total				U.S.				Non U.S.				Total
Product revenue, net
HEPLISAV-B		$	90,057			$	941			$	90,998			$	44,698			$	-			$	44,698
CpG 1018 adjuvant			-				440,464				440,464				-				197,860				197,860
Total product revenue, net			90,057				441,405				531,462				44,698				197,860				242,558
Other revenue			6,566				163				6,729				1,460				354				1,814
Total revenues		$	96,623			$	441,568			$	538,191			$	46,158			$	198,214			$	244,372

Summary of Deferred Revenue

The following table summarizes balances and activities in our deferred revenue accounts for the nine months ended September 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
Nine months ended September 30, 2022:
Deferred revenue		$	349,864			$	12,068			$	(12,068	)		$	(262,469	)		$	87,395
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								Nine Months Ended
		September 30,								September 30,
		2022				2021				2022				2021
Largest Customer			23	%			22	%			20	%			21	%
Second largest Customer			19	%			20	%			18	%			21	%
Third largest Customer			18	%			19	%			17	%			18	%

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 nine months ended September 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
Nine months ended September 30, 2022:
Accounts receivable reserves(1)		$	3,823			$	25,514			$	(22,160	)		$	7,177
Revenue reserve accruals(2)		$	8,253			$	17,634			$	(16,078	)		$	9,809

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

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

CpG 1018 adjuvant

Schedule of Revenues from Major Customers

The following table summarizes CpG 1018 adjuvant product revenue from each of our three largest collaboration partners (as a percentage of total CpG 1018 adjuvant net product revenue):

		Three Months Ended								Nine Months Ended
		September 30,								September 30,
		2022				2021				2022				2021
Largest collaboration partner			69	%			62	%			46	%			45	%
Second largest collaboration partner			22	%			30	%			33	%			29	%
Third largest collaboration partner			9	%			8	%			15	%			13	%

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
Nine months ended September 30, 2022:
Contract asset		$	62,525			$	38,410			$	(28,181	)		$	72,754

(1) Additions are, primarily, 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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