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Revenue Recognition (Tables)

9 Months Ended

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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