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Accounting Policies (Tables) | 9 Months Ended
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Sep. 30, 2020
Accounting Policies [Abstract] |
Percentage of Net Product Sales and Accounts Receivable Balance | Our products are distributed in the U.S. through a limited number of specialty distributors and full line wholesalers (collectively, “Customers”) that resell our products to healthcare providers and hospitals, the end users. The following table includes the percentage of net product sales and accounts receivable balances for our three major Customers, each of which comprised 10% or more of our net product sales:
|  | Net Product Sales |  |  | Accounts Receivable |
|  | Three Months Ended September 30, 2020 |  |  | Nine Months Ended September 30, 2020 |  |  | As of September 30, 2020 |
Customer A |  |  | 43.3 | % |  |  | 42.8 | % |  |  | 53.9 | %
Customer B |  |  | 32.1 | % |  |  | 33.8 | % |  |  | 32.3 | %
Customer C |  |  | 22.8 | % |  |  | 21.7 | % |  |  | 12.8 | %
Total |  |  | 98.2 | % |  |  | 98.3 | % |  |  | 99.0 | %
Summary of Activity to Product Returns, Distributor Fees and Discounts, Rebates and Administrative Fees | The following table provides a summary of activity with respect to our product returns, distributor fees and discounts, rebates and administrative fees, which are included in other accrued liabilities on the condensed consolidated balance sheets (in thousands):
|  | Product Returns |  |  | Distributor Fees |  |  | Discounts, Rebates and Administrative Fees |  |  | Total |
Balance at December 31, 2019 |  | $ | 2,351 |  |  | $ | 3,999 |  |  | $ | 21,589 |  |  | $ | 27,939 |
Provision |  |  | 503 |  |  |  | 11,915 |  |  |  | 74,522 |  |  |  | 86,940 |
Payments/credits |  |  | (134 | ) |  |  | (12,600 | ) |  |  | (83,799 | ) |  |  | (96,533 | )
Balance at September 30, 2020 |  | $ | 2,720 |  |  | $ | 3,314 |  |  | $ | 12,312 |  |  | $ | 18,346 |
Common Stock Equivalents Excluded From Computation of Net Loss Per Share | Because we have incurred a net loss for all periods presented in the unaudited condensed consolidated statements of operations and comprehensive loss, the following common stock equivalents were not included in the computation of net loss per share because their effect would be anti-dilutive (in thousands):
|  | September 30, |
|  | 2020 |  |  | 2019 |
Stock options outstanding |  |  | 16,082 |  |  |  | 13,079 |
Warrants outstanding |  |  | 220 |  |  |  | 640 |
Shares of common stock underlying Convertible Notes outstanding |  |  | 9,370 |  |  |  | 8,860 |

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