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Development, Commercialization and Supply Agreements (Tables)

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of Product Approval

The Company received approval of VASCEPA under the MARINE and REDUCE-IT indications in the following countries:

Country		MARINE		REDUCE-IT		Launch Date
Lebanon		March 2018		August 2021		June 2018
United Arab Emirates		July 2018		October 2021		February 2019
Qatar		December 2019		April 2021		NA
Bahrain		April 2021		April 2022		NA
Kuwait		December 2021		March 2023		September 2023
Saudi Arabia		March 2022		June 2023		September 2023

Changes in Balances of Contract Assets and Liabilities and Revenues Recognized

The following table presents changes in the balances of the Company’s contract assets and liabilities during the nine months ended September 30, 2023 and 2022:

In thousands	Balance at Beginning of Period				Additions				Deductions				Balance at End of Period
Nine months ended September 30, 2023:
Contract assets	$	—			$	—			$	—			$	—
Contract liabilities:
Deferred revenue (1)	$	15,346			$	5,000			$	(15,372	)		$	4,974
Nine months ended September 30, 2022:
Contract assets	$	—			$	—			$	—			$	—
Contract liabilities:
Deferred revenue	$	16,709			$	—			$	(1,012	)		$	15,697

(1) The approximately $15.0 million reduction consists of recognition of $5.0 million and $5.3 million relating to the change in estimate for Edding and HLS, respectively, as well as recognizing, based on the revised timeline $3.9 million for the MARINE indication approval in China achieved during the three months ended June 30, 2023.

During the nine months ended September 30, 2023 and 2022, the Company recognized the following revenues as a result of changes in the contract asset and contract liability balances in the respective periods:

In thousands	Nine months ended September 30,
Revenue recognized in the period from:	2023				2022
Amounts included in contract liability at the beginning of the period	$	11,479			$	1,012
Performance obligations satisfied in previous periods	$	1,722			$	—

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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

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