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Revenue Recognition (Tables) | 3 Months Ended
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Mar. 31, 2024
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 |
|  | March 31, 2024 |  |  | March 31, 2023 |
|  | U.S. |  |  | Non U.S. |  |  | Total |  |  | U.S. |  |  | Non U.S. |  |  | Total |
Product revenue, net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
HEPLISAV-B |  | $ | 46,699 |  |  | $ | 1,146 |  |  | $ | 47,845 |  |  | $ | 43,451 |  |  | $ | - |  |  | $ | 43,451 |
Total product revenue, net |  | $ | 46,699 |  |  | $ | 1,146 |  |  | $ | 47,845 |  |  | $ | 43,451 |  |  | $ | - |  |  | $ | 43,451 |
Other revenue |  |  | 2,802 |  |  |  | 143 |  |  |  | 2,945 |  |  |  | 3,474 |  |  |  | - |  |  |  | 3,474 |
Total revenues |  | $ | 49,501 |  |  | $ | 1,289 |  |  | $ | 50,790 |  |  | $ | 46,925 |  |  | $ | - |  |  | $ | 46,925 |
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 |  |
|  | March 31, |  |
|  | 2024 |  |  | 2023 |  |
Largest customer |  |  | 27 | % |  |  | 27 | % |
Second largest customer |  |  | 19 | % |  |  | 22 | % |
Third largest customer |  |  | 18 | % |  |  | 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 three months ended March 31, 2024 (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 |
Three months ended March 31, 2024: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable reserves (1) |  | $ | 7,011 |  |  | $ | 13,375 |  |  | $ | (13,622 | ) |  | $ | - |  |  | $ | 6,764 |
Revenue reserve accruals (2) |  | $ | 21,004 |  |  | $ | 10,968 |  |  | $ | (9,698 | ) |  | $ | - |  |  | $ | 22,274 |
(1) Reserves are for chargebacks, discounts and other fees. (2) Accruals are for returns, rebates and other fees.
CpG 1018 adjuvant |
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 |  |  | Balance at End of Period |  |
Three months ended March 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |
Contract asset, included in other current assets (1) |  | $ | 1,389 |  |  | $ | 2,802 |  |  | $ | (2,017 | ) |  | $ | 2,174 |  |
Contract asset, included in other assets (long term) (2) |  | $ | 71,307 |  |  | $ | - |  |  | $ | - |  |  | $ | 71,307 |  |
(1) The $2.2 million of contract asset is derived from our agreement with the DoD. (2) The Clover contract asset was included in 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.

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
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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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