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Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 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):

		Year Ended												Year Ended												Year Ended
		December 31, 2022												December 31, 2021												December 31, 2020
		U.S.				Non U.S.				Total				U.S.				Non U.S.				Total				U.S.				Non U.S.				Total
Product revenue,    net
HEPLISAV-B		$	124,996			$	941			$	125,937			$	61,870			$	-			$	61,870			$	36,030			$	-			$	36,030
CpG 1018    adjuvant			-				587,708				587,708				-				375,229				375,229				-				3,277				3,277
Total product    revenue, net		$	124,996			$	588,649			$	713,645			$	61,870			$	375,229			$	437,099			$	36,030			$	3,277			$	39,307
Other revenue			8,774				264				9,038				1,915				428				2,343				-				7,244				7,244
Total revenues		$	133,770			$	588,913			$	722,683			$	63,785			$	375,657			$	439,442			$	36,030			$	10,521			$	46,551

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):

		Year Ended
		December 31,
		2022				2021				2020
Largest Customer			21	%			21	%			21	%
Second largest Customer			17	%			19	%			20	%
Third largest Customer			16	%			19	%			20	%

Summary of Product Revenue Allowance and Reserve Categories

		Balance at Beginning of Period				Provisions related to current period sales				Credit or payments made during the period				Balance at End of Period
Year ended December 31, 2022:
Accounts receivable reserves (1)		$	3,823			$	34,758			$	(30,402	)		$	8,179
Revenue reserve accruals (2)		$	8,253			$	24,806			$	(22,507	)		$	10,552
Year ended December 31, 2021:
Accounts receivable reserves (1)		$	2,836			$	18,209			$	(17,222	)		$	3,823
Revenue reserve accruals (2)		$	6,040			$	13,077			$	(10,864	)		$	8,253

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

		Year Ended
		December 31,
		2022				2021				2020
Largest collaboration partner			49	%			49	%			62	%
Second largest collaboration partner			35	%			24	%			36	%
Third largest collaboration partner			12	%			19	%			2	%

Summary of 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				Balance at End of Period
Year ended December 31, 2022:
Contract asset (2)		$	62,525			$	17,556			$	(8,116	)		$	71,965
Year ended December 31, 2021:
Contract asset		$	-			$	62,525			$	-			$	62,525

(1) Additions are revenues recognized for CpG 1018 adjuvant transferred to Clover that is reserved under the CEPI Agreement and for services performed under our agreement with the DoD.

(2) Includes $0.7 million of contract assets derived from our agreement with the DoD.

Summary of Deferred Revenue

The following table summarizes balances and activities in our deferred revenue accounts (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
Year ended December 31,    2022:
Deferred revenue		$	349,864			$	45,596			$	(45,955	)		$	(349,505	)		$	-
Long-term deferred revenue		$	5,385			$	6,582			$	(11,967	)		$	-			$	-
Year ended December 31,    2021:
Deferred revenue		$	38,212			$	371,860			$	(21,996	)		$	(38,212	)		$	349,864
Long-term deferred revenue		$	-			$	168,467			$	(163,082	)		$	-			$	5,385

(1) Additions are primarily payments received or invoices issued before we satisfy our performance obligations.

(2) Subtractions are primarily revenues recognized in the period and reclassification from long-term deferred revenue to CEPI accrual.

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