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Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 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):

		Year Ended												Year Ended												Year Ended
		December 31, 2023												December 31, 2022												December 31, 2021
		U.S.				Non U.S.				Total				U.S.				Non U.S.				Total				U.S.				Non U.S.				Total
Product revenue, net
HEPLISAV-B		$	213,295			$	-			$	213,295			$	124,996			$	941			$	125,937			$	61,870			$	-			$	61,870
CpG 1018 adjuvant			-				-				-				-				587,708				587,708				-				375,229				375,229
Total product revenue, net		$	213,295			$	-			$	213,295			$	124,996			$	588,649			$	713,645			$	61,870			$	375,229			$	437,099
Other revenue			17,650				1,339				18,989				8,774				264				9,038				1,915				428				2,343
Total revenues		$	230,945			$	1,339			$	232,284			$	133,770			$	588,913			$	722,683			$	63,785			$	375,657			$	439,442

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):

		Year Ended
		December 31,
		2023				2022				2021
Largest customer			28	%			21	%			21	%
Second largest customer			27	%			17	%			19	%
Third largest customer			17	%			16	%			19	%

Summary of Product Revenue Allowance and Reserve Categories

The following table summarizes balances and activities in HEPLISAV-B product revenue allowance and reserve categories (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
Year ended December 31, 2023:
Accounts receivable reserves (1)		$	8,179			$	55,604			$	(54,143	)		$	(2,629	)		$	7,011
Revenue reserve accruals (2)		$	10,552			$	46,062			$	(38,207	)		$	2,597			$	21,004
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

(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,
		2023				2022				2021
Largest collaboration partner			0	%			49	%			49	%
Second largest collaboration partner			0	%			35	%			24	%
Third largest collaboration partner			0	%			12	%			19	%

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				Subtractions				Reclassification (1)				Balance at End of Period
Year ended December 31, 2023:
Contract asset, included in other current assets (2)		$	71,965			$	17,650			$	(16,919	)		$	(71,307	)		$	1,389
Contract asset, included in other assets (long term)		$	-			$	-			$	-			$	71,307			$	71,307
Year ended December 31, 2022:
Contract asset		$	62,525			$	17,556			$	(8,116	)		$	-			$	71,965

(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 9 for further discussion.

(2) The $1.4 million of contract asset is derived from our agreement with the DoD.

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