XML 49 R28.htm IDEA: XBRL DOCUMENT
v3.22.0.1

Product Revenue Reserves and Allowances (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Revenue From Contract With Customer [Abstract] |
Disaggregation of Revenue | Net product revenues by product for the years ended December 31, 2021 and 2020 were as follows (in thousands):
|  | Year Ended December 31, |
|  | 2021 |  |  | 2020 |
YUTIQ (A) |  | $ | 16,959 |  |  | $ | 13,878 |
DEXYCU (B) |  |  | 18,353 |  |  |  | 6,953 |
Total product sales, net |  | $ | 35,312 |  |  | $ | 20,831 |
| (A) | Included approximately $25 and $205 of revenue recognized from YUTIQ product sales to Ocumension under a supply agreement for the years ended December 31, 2021 and 2020, respectively.
| (B) | Included approximately $283 and $8 of revenue recognized from DEXYCU product sales to Ocumension under a supply agreement for the years ended December 31, 2021 and 2020, respectively.
Product Revenue Allowance and Reserves | The following table summarizes activity in each of the product revenue allowance and reserve categories for the years ended December 31, 2021 and 2020 (in thousands):
|  | Chargebacks, Discounts and Fees |  |  | Government and Other Rebates |  |  | Returns |  |  | Total |
Beginning balance at January 1, 2021 |  | $ | 574 |  |  | $ | 535 |  |  | $ | 603 |  |  | $ | 1,712 |
Provision related to sales in the current year |  |  | 7,274 |  |  |  | 5,337 |  |  |  | 785 |  |  |  | 13,396 |
Adjustments related to prior period sales |  |  | (50 | ) |  |  | (22 | ) |  |  | (200 | ) |  |  | (272 | )
Deductions applied and payments made |  |  | (6,645 | ) |  |  | (4,029 | ) |  |  | (809 | ) |  |  | (11,483 | )
Ending balance at December 31, 2021 |  | $ | 1,153 |  |  | $ | 1,821 |  |  | $ | 379 |  |  | $ | 3,353 |
|  | Chargebacks, Discounts and Fees |  |  | Government and Other Rebates |  |  | Returns |  |  | Total |
Beginning balance at January 1, 2020 |  | $ | 1,618 |  |  | $ | 271 |  |  | $ | 352 |  |  | $ | 2,241 |
Provision related to sales in the current year |  |  | 2,141 |  |  |  | 1,056 |  |  |  | 978 |  |  |  | 4,175 |
Adjustments related to prior period sales |  |  | (387 | ) |  |  | — |  |  |  | 50 |  |  |  | (337 | )
Deductions applied and payments made |  |  | (2,798 | ) |  |  | (792 | ) |  |  | (777 | ) |  |  | (4,367 | )
Ending balance at December 31, 2020 |  | $ | 574 |  |  | $ | 535 |  |  | $ | 603 |  |  | $ | 1,712 |

X
- Definition The tabular disclosure of product revenue allowance and reserve. + References No definition available. + Details
Name: | eypt_ProductRevenueAllowanceAndReserveTableTextBlock
Namespace Prefix: | eypt_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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 -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration