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Collaboration Agreements and Revenues (Tables) | 9 Months Ended
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Sep. 30, 2020
Transaction Price Related to Consideration Received and Accounts Receivable Allocated to Performance Obligations along with Associated Deferred Revenue | Product revenue, net was as follows (in thousands):
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Gross revenue |  | $ | 27,900 |  |  | $ | 622 |  |  | $ | 53,105 |  |  | $ | 622 |
Non-key account hospital listing award |  |  | (2,930 | ) |  |  | — |  |  |  | (5,495 | ) |  |  | — |
Contractual sales rebate |  |  | (1,966 | ) |  |  | (43 | ) |  |  | (3,714 | ) |  |  | (43 | )
Other discounts and rebates |  |  | (313 | ) |  |  | — |  |  |  | (512 | ) |  |  | — |
Sales return |  |  | (8 | ) |  |  | — |  |  |  | (53 | ) |  |  | — |
Product revenue, net |  | $ | 22,683 |  |  | $ | 579 |  |  | $ | 43,331 |  |  | $ | 579 |
Roll-forward of Contract Liabilities | The following table includes a roll-forward of the contract liabilities (in thousands):
|  | Balance at December 31, 2019 |  |  | Additions |  |  | Deduction |  |  | Currency Translation and Other |  |  | Gross Contract Liabilities Balance |  |  | Balance Presented Net Against Accounts Receivable |  |  | Balance at September 30, 2020 |
Contract liabilities |  | $ | (1,102 | ) |  | $ | (10,623 | ) |  | $ | 450 |  |  | $ | (117 | ) |  | $ | (11,392 | ) |  | $ | 9,759 |  |  | $ | (1,633 | )
Summary of Contra-Accounts Receivable Items Related to Product Revenue | The reductions to gross accounts receivable, including the above-mentioned contra-accounts receivable items related to product revenue, consisted of the following (in thousands):
|  | September 30, 2020 |  |  | December 31, 2019 |
Price adjustment |  | $ | 529 |  |  | $ | 936 |
Contractual sales rebate |  |  | 3,479 |  |  |  | 148 |
Non-key account hospital listing award |  |  | 5,238 |  |  |  | — |
Other discounts and rebates |  |  | 513 |  |  |  | 18 |
Sales return |  |  | 53 |  |  |  | — |
Provision for credit loss |  |  | 102 |  |  |  | — |
Total reductions to gross accounts receivable |  | $ | 9,914 |  |  | $ | 1,102 |
Schedule of Drug Product Revenue | Drug product revenue was as follows (in thousands):
|  | Three Months Ended September 30, 2020 |  |  | Nine Months Ended September 30, 2020 |
Astellas |  | $ | (3,957 | ) |  | $ | 4,281 |
AstraZeneca |  |  | 4,643 |  |  |  | 4,643 |
Drug product revenue |  | $ | 686 |  |  | $ | 8,924 |
Japan [Member] |
Summary of Revenue Recognized under Agreement | Amounts recognized as revenue under the Japan Agreement were as follows (in thousands):
|  |  |  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
Agreement |  | Performance Obligation |  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Japan |  | License revenue |  | $ | — |  |  | $ | 11,935 |  |  | $ | — |  |  | $ | 11,935 |
|  | Development revenue |  | $ | 86 |  |  | $ | 537 |  |  | $ | 413 |  |  | $ | 1,151 |
Transaction Price Related to Consideration Received and Accounts Receivable Allocated to Performance Obligations along with Associated Deferred Revenue | The transaction price related to consideration received and accounts receivable has been allocated to each of the following performance obligations under the Japan Agreement, along with any associated deferred revenue as follows (in thousands):
Japan Agreement |  | Cumulative Revenue Through September 30, 2020 |  |  | Deferred Revenue at September 30, 2020 |  |  | Total Consideration Through September 30, 2020 |
License |  | $ | 86,024 |  |  | $ | — |  |  | $ | 86,024 |
Development revenue |  |  | 15,543 |  |  |  | 164 |  |  |  | 15,707 |
Total license and development revenue |  | $ | 101,567 |  |  | $ | 164 |  |  | $ | 101,731 |
Europe [Member] |
Summary of Revenue Recognized under Agreement | Amounts recognized as revenue under the Europe Agreement were as follows (in thousands):
|  |  |  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
Agreement |  | Performance Obligation |  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Europe |  | License revenue |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 117,470 |
|  | Development revenue |  | $ | 4,651 |  |  | $ | 2,996 |  |  | $ | 13,827 |  |  | $ | 24,463 |
Transaction Price Related to Consideration Received and Accounts Receivable Allocated to Performance Obligations along with Associated Deferred Revenue | The transaction price related to consideration received and accounts receivable has been allocated to each of the following performance obligations under the Europe Agreement, along with any associated deferred revenue as follows (in thousands):
Europe Agreement |  | Cumulative Revenue Through September 30, 2020 |  |  | Deferred Revenue at September 30, 2020 |  |  | Total Consideration Through September 30, 2020 |
License |  | $ | 487,951 |  |  | $ | — |  |  | $ | 487,951 |
Development revenue |  |  | 244,834 |  |  |  | 2,096 |  |  |  | 246,930 |
Total license and development revenue |  | $ | 732,785 |  |  | $ | 2,096 |  |  | $ | 734,881 |
U.S./RoW and China [Member] |
Summary of Revenue Recognized under Agreement | Amounts recognized as revenue under the U.S./RoW and China Agreement were as follows (in thousands):
|  |  |  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
Agreement |  | Performance Obligation |  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
U.S. / RoW and China |  | License revenue |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 33,112 |
|  | Development revenue |  |  | 15,220 |  |  |  | 17,106 |  |  |  | 43,525 |  |  |  | 59,872 |
|  | China performance obligation |  | $ | 706 |  |  | $ | 19 |  |  | $ | 1,300 |  |  | $ | 19 |
Transaction Price Related to Consideration Received and Accounts Receivable Allocated to Performance Obligations along with Associated Deferred Revenue | The transaction price related to consideration received and accounts receivable has been allocated to each of the following performance obligations under the U.S./RoW Agreement and China Agreement, along with any associated deferred revenue as follows (in thousands):
U.S. / RoW and China Agreements |  | Cumulative Revenue Through September 30, 2020 |  |  | Deferred Revenue at September 30, 2020 |  |  | Total Consideration Through September 30, 2020 |
License |  | $ | 341,844 |  |  | $ | — |  |  | $ | 341,844 |
Co-development, information sharing & committee services |  |  | 536,792 |  |  |  | 2,435 |  |  |  | 539,227 |
China performance obligation |  |  | 1,390 |  |  |  | 141,171 |  |  |  | 142,561 |
Total license and development revenue |  | $ | 880,026 |  |  | $ | 143,606 |  |  | $ | 1,023,632 |

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