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Revenue Recognition (Tables) | 9 Months Ended
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Sep. 30, 2023
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, 2023 |  |  | September 30, 2022 |
|  | U.S. |  |  | Non U.S. |  |  | Total |  |  | U.S. |  |  | Non U.S. |  |  | Total |
Product revenue, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
HEPLISAV-B |  | $ | 62,318 |  |  | $ | - |  |  | $ | 62,318 |  |  | $ | 37,508 |  |  | $ | - |  |  | $ | 37,508 |
CpG 1018 adjuvant |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 126,307 |  |  |  | 126,307 |
Total product revenue, net |  | $ | 62,318 |  |  | $ | - |  |  | $ | 62,318 |  |  | $ | 37,508 |  |  | $ | 126,307 |  |  | $ | 163,815 |
Other revenue |  |  | 7,196 |  |  |  | - |  |  |  | 7,196 |  |  |  | 3,877 |  |  |  | 43 |  |  |  | 3,920 |
Total revenues |  | $ | 69,514 |  |  | $ | - |  |  | $ | 69,514 |  |  | $ | 41,385 |  |  | $ | 126,350 |  |  | $ | 167,735 |
|  | Nine Months Ended |  |  | Nine Months Ended |
|  | September 30, 2023 |  |  | September 30, 2022 |
|  | U.S. |  |  | Non U.S. |  |  | Total |  |  | U.S. |  |  | Non U.S. |  |  | Total |
Product revenue, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
HEPLISAV-B |  | $ | 162,209 |  |  | $ | - |  |  | $ | 162,209 |  |  | $ | 90,057 |  |  | $ | 941 |  |  | $ | 90,998 |
CpG 1018 adjuvant |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 440,464 |  |  |  | 440,464 |
Total product revenue, net |  | $ | 162,209 |  |  | $ | - |  |  | $ | 162,209 |  |  | $ | 90,057 |  |  | $ | 441,405 |  |  | $ | 531,462 |
Other revenue |  |  | 14,479 |  |  |  | - |  |  |  | 14,479 |  |  |  | 6,566 |  |  |  | 163 |  |  |  | 6,729 |
Total revenues |  | $ | 176,688 |  |  | $ | - |  |  | $ | 176,688 |  |  | $ | 96,623 |  |  | $ | 441,568 |  |  | $ | 538,191 |
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, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Largest customer |  |  | 27 | % |  |  | 23 | % |  |  | 25 | % |  |  | 20 | %
Second largest customer |  |  | 25 | % |  |  | 19 | % |  |  | 24 | % |  |  | 18 | %
Third largest customer |  |  | 18 | % |  |  | 18 | % |  |  | 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 nine months ended September 30, 2023 (in thousands):
|  | Balance at Beginning of Period |  |  | Provisions related to current period sales |  |  | Credit or payments made during the period |  |  | Adjustments related to prior periods |  |  | Balance at End of Period |
Nine months ended September 30, 2023: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable reserves (1) |  | $ | 8,179 |  |  | $ | 42,949 |  |  | $ | (40,186 | ) |  | $ | (2,629 | ) |  | $ | 8,313 |
Revenue reserve accruals (2) |  | $ | 10,552 |  |  | $ | 34,848 |  |  | $ | (27,528 | ) |  | $ | 2,297 |  |  | $ | 20,169 |
(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 net product revenue):
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 30, |  |  | September 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Largest collaboration partner |  |  | 0 | % |  |  | 69 | % |  |  | 0 | % |  |  | 46 | %
Second largest collaboration partner |  |  | 0 | % |  |  | 22 | % |  |  | 0 | % |  |  | 33 | %
Third largest collaboration partner |  |  | 0 | % |  |  | 9 | % |  |  | 0 | % |  |  | 15 | %
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 |  |  | Subtractions |  |  | Reclassification (1) |  |  | Balance at End of Period |
Nine months ended September 30, 2023: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contract asset, included in other current assets (2) |  | $ | 71,965 |  |  | $ | 14,396 |  |  | $ | (13,175 | ) |  | $ | (71,307 | ) |  | $ | 1,879 |
Contract asset, included in other assets (long term) |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 71,307 |  |  | $ | 71,307 |
(1) The Clover contract asset was reclassified to long term assets to reflect the timing of expected long term demand for CpG 1018 adjuvant for Clover Product. See Note 6 for further discussion. (2) The $1.9 million of contract asset is derived from our agreement with the DoD.

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- Definition Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer. + References No definition available. + Details
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