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Revenues and Trade Receivables, Net | 12 Months Ended
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Dec. 31, 2022
Revenues and Trade Receivables, Net [Abstract] |
Revenues and Trade Receivables, Net | Revenues and Trade Receivables, Net The Company’s revenue was comprised of the following:
| Year Ended December 31,
| 2022 |  | 2021
Manufacture and supply revenue | $ | 36,378 |  |  | $ | 35,312 |
License and royalty revenue | 2,351 |  |  | 5,380 |
Co-development and research fees | 1,293 |  |  | 1,635 |
Proprietary product sales, net | 7,658 |  |  | 8,505 |
Revenues | $ | 47,680 |  |  | $ | 50,832 |
Disaggregation of Revenue The following table provides disaggregated net revenue by geographic area:
| Year Ended December 31,
| 2022 |  | 2021
United States | $ | 39,921 |  |  | $ | 42,860 |
Ex-United States | 7,759 |  |  | 7,972 |
Revenues | $ | 47,680 |  |  | $ | 50,832 |
Trade and other receivable, net consist of the following:
| December 31,
| 2022 |  | 2021
Accounts receivable | $ | 3,274 |  |  | $ | 9,678 |
Contract and other receivables | 2,139 |  |  | 3,087 |
Less: allowance for bad debt | (40) |  |  | (40) |
Less: sales-related allowances | (669) |  |  | (605) |
Trade and other receivables, net | $ | 4,704 |  |  | $ | 12,120 |
Contract and other receivables totaled $2,139 and $3,087 as of December 31, 2022 and 2021, respectively, consisting primarily of contract assets and other receivables. Contract assets consist of products and services provided under specific contracts to customers for which earnings processes have been met prior to shipment of goods or full delivery of completed services. Sales-related allowances for both periods presented are estimated in relation to revenues recognized for sales of Sympazan prior to the licensing agreement the Company entered into with Assertio in October 2022. See details in Note 6, Material Agreements. There were no additions to or write-downs charged against the allowance for doubtful accounts for the years ended December 31, 2022 and 2021, respectively. The allowance for doubtful accounts was $40 for each of the years ending December 31, 2022 and 2021. The following table presents the changes in sales-related allowances:
| December 31,
| 2022 |  | 2021
Balance at December 31, 2021 | $ | 605 |  |  | $ | 416 |
Provision related to sales in 2022 | 1,365 |  |  | 1,209 |
Credits and payments | (1,301) |  |  | (1,020) |
Balance at December 31, 2022 | $ | 669 |  |  | $ | 605 |
Concentration of Major Customers Customers are considered major customers when net revenue exceeds 10% of total revenue for the period or outstanding receivable balances exceed 10% of total receivables. For the year ended December 31, 2022, Indivior Inc. ("Indivor") exceeded the 10% threshold for revenue and represented approximately 76% of total revenue. As of December 31, 2022, Indivor exceeded the 10% threshold for outstanding receivables and represented 80% of total trade and other receivables. For the year ended December 31, 2021, Indivor exceeded the 10% threshold for revenue and represented approximately 73% of total revenue. As of December 31, 2021, two customers exceeded the 10% threshold for outstanding receivables which were Indivior and Cardinal Health Inc. which represented 51% and 12%, respectively, of total trade and other receivables.

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