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v3.22.2.2

Revenue | 9 Months Ended
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Sep. 30, 2022
Revenue |
Revenue | 2. Revenue The Company recorded net revenue of $45.4 million and $165.7 million during the three and nine months ended September 30, 2022, respectively, and $82.5 million and $253.2 million during the three and nine months ended September 30, 2021, respectively. Gross revenues by significant customer as a percentage of total gross revenues are as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months Ended | ​ | ​ | Nine Months Ended |
​ | ​ | September 30, 2022 |  | ​ | September 30, 2021 | ​ | ​ | September 30, 2022 |  | ​ | September 30, 2021 |
McKesson Corporation |  | 37 | % | ​ | 40 | % | ​ | 37 | % | ​ | 39 | %
AmeriSource-Bergen Corporation |  | 45 | % | ​ | 40 | % | ​ | 45 | % | ​ | 39 | %
Cardinal Health, Inc. |  | 17 | % | ​ | 19 | % | ​ | 17 | % | ​ | 20 | %
​ Product Sales Discounts and Allowances The activities and ending reserve balances for each significant category of discounts and allowances, which constitute variable consideration, were as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Nine Months Ended September 30, 2022
​ |  | Chargebacks |  | ​ | ​ |  | Other Fees, |  | ​ | ​
​ | ​ | and Discounts | ​ | ​ | ​ | ​ | Co-pay | ​ | ​ | ​
​ | ​ | for Prompt | ​ | ​ | ​ | ​ | Assistance | ​ | ​ | ​
(in thousands) | ​ | Payment | ​ | Rebates | ​ | and Returns | ​ | Total
Balances at December 31, 2021 | ​ | $ | 29,665 | ​ | $ | 54,004 | ​ | $ | 26,054 | ​ | $ | 109,723
Provision related to sales made in: | ​ |  | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current period | ​ | ​ | 321,056 | ​ | ​ | 50,939 | ​ | ​ | 54,967 | ​ | ​ | 426,962
Prior period | ​ | ​ | (2,055) | ​ | ​ | (5,064) | ​ | ​ | (181) | ​ | ​ | (7,300)
Payments and customer credits issued | ​ |  | (320,022) | ​ | ​ | (64,869) | ​ | ​ | (61,829) | ​ | ​ | (446,720)
Balances at September 30, 2022 | ​ | $ | 28,644 | ​ | $ | 35,010 | ​ | $ | 19,011 | ​ | $ | 82,665
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Nine Months Ended September 30, 2021
​ |  | Chargebacks |  | ​ | ​ |  | Other Fees, |  | ​ | ​
​ | ​ | and Discounts | ​ | ​ | ​ | ​ | Co-pay | ​ | ​ | ​
​ | ​ | for Prompt | ​ | ​ | ​ | ​ | Assistance | ​ | ​ | ​
(in thousands) | ​ | Payment | ​ | Rebates | ​ | and Returns | ​ | Total
Balances at December 31, 2020 | ​ | $ | 40,580 | ​ | $ | 54,058 | ​ | $ | 28,760 | ​ | $ | 123,398
Provision related to sales made in: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current period | ​ |  | 356,663 | ​ | ​ | 90,965 | ​ | ​ | 73,289 | ​ | ​ | 520,917
Prior period | ​ | ​ | (2,859) | ​ | ​ | (2,821) | ​ | ​ | (3,035) | ​ | ​ | (8,715)
Payments and customer credits issued | ​ |  | (362,241) | ​ |  | (78,600) | ​ |  | (75,716) | ​ |  | (516,557)
Balances at September 30, 2021 | ​ | $ | 32,143 | ​ | $ | 63,602 | ​ | $ | 23,298 | ​ | $ | 119,043
​ Chargebacks and discounts for prompt payment are recorded as a reduction in trade receivables, and the remaining reserve balances are classified as current liabilities in the accompanying unaudited condensed consolidated balance sheets.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130556-203045 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130550-203045 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130558-203045 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045 + Details
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