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Revenue (Tables) | 3 Months Ended
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Mar. 31, 2022
Revenue From Contract With Customer [Abstract] |
Disaggregation of Revenue | Net product revenues by product for the three months ended March 31, 2022 and 2021 were as follows (in thousands):
|  | Three Months Ended |  |  | Three Months Ended |
|  | March 31, 2022 |  |  | March 31, 2021 |
YUTIQ (A) |  | $ | 4,611 |  |  | $ | 3,029 |
DEXYCU (B) |  |  | 4,399 |  |  |  | 3,773 |
Total product sales, net |  | $ | 9,010 |  |  | $ | 6,802 |
| (A) | Included approximately $56 and $5 of revenue from YUTIQ product sales to Ocumension under a supply agreement for the three months ended March 31, 2022 and 2021, respectively.
| (B) | No revenue was recognized from DEXYCU product sales to Ocumension under a supply agreement for the three months ended March 31, 2022 and 2021.
Product Revenue Allowances and Reserves | The following table summarizes activity in each of the product revenue allowance and reserve categories for the three months ended March 31, 2022 and 2021 (in thousands):
|  | Chargebacks, Discounts |  |  | Government and Other |  |  |  |  |  |  |  |  |
|  | and Fees |  |  | Rebates |  |  | Returns |  |  | Total |
Beginning balance at January 1, 2022 |  | $ | 1,153 |  |  | $ | 1,821 |  |  | $ | 379 |  |  | $ | 3,353 |
Provision related to sales in the current year |  |  | 2,674 |  |  |  | 2,003 |  |  |  | 140 |  |  |  | 4,817 |
Adjustments related to prior period sales |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Deductions applied and payments made |  |  | (1,904 | ) |  |  | (1,693 | ) |  |  | (87 | ) |  |  | (3,684 | )
Ending balance at March 31, 2022 |  | $ | 1,923 |  |  | $ | 2,131 |  |  | $ | 432 |  |  | $ | 4,486 |
|  | Chargebacks, Discounts |  |  | Government and Other |  |  |  |  |  |  |  |  |
|  | and Fees |  |  | Rebates |  |  | Returns |  |  | Total |
Beginning balance at January 1, 2021 |  | $ | 574 |  |  | $ | 535 |  |  | $ | 603 |  |  | $ | 1,712 |
Provision related to sales in the current year |  |  | 1,041 |  |  |  | 679 |  |  |  | 171 |  |  |  | 1,891 |
Adjustments related to prior period sales |  |  | (50 | ) |  |  | (22 | ) |  |  | (100 | ) |  |  | (172 | )
Deductions applied and payments made |  |  | (809 | ) |  |  | (473 | ) |  |  | (184 | ) |  |  | (1,466 | )
Ending balance at March 31, 2021 |  | $ | 756 |  |  | $ | 719 |  |  | $ | 490 |  |  | $ | 1,965 |

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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 -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
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