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Collaboration and Profit-Sharing Agreements
 9 Months Ended
Sep. 30, 2023
Collaboration And Profit-Sharing Agreements  
Collaboration and Profit-Sharing Agreements Collaboration and Profit-Sharing Agreements The Company has entered into multiple collaborations, out-licenses and strategic alliances with third parties that typically involve payments to or from the Company, including up-front payments, payments for research and development services, option payments, milestone payments and royalty payments to or from the Company. The terms and conditions as well as the accounting analysis for the Company’s significant collaborations, out-licenses and strategic alliances are described in Note 9, “Collaboration and Profit-Sharing Agreements” to the consolidated financial statements included in the Annual Report. There have been no material changes to the terms and conditions, or the accounting conclusions, previously disclosed in the Annual Report.
Collaboration Revenue
As of September 30, 2023, the Company’s contract liabilities were primarily related to the Company’s collaboration with BMS. The following table presents changes in the Company’s accounts receivable and contract liabilities for the nine months ended September 30, 2023 (in thousands):
Balance at December 31, 2022AdditionsDeductionsBalance at September 30, 2023
Accounts receivable$5,145 $2,277 $(5,000)$2,422 
Contract liabilities:
Deferred revenue$68,888 $— $— $68,888 
During the three and nine months ended September 30, 2023, the Company did not recognize any collaboration revenue that had been allocated to deferred revenue from BMS.