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Collaboration Agreements and Revenues (Tables)

9 Months Ended

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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-Name Accounting Standards Codification
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