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Revenue (Tables) | 9 Months Ended
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Sep. 30, 2021
Revenue From Contract With Customer [Abstract] |
Summary of Activity in Each of Product Revenue Provision and Allowance Categories | The following table summarizes activity in each of the Company’s product revenue provision and allowance categories as of September 30, 2021 (in thousands):
|  | Discounts and Chargebacks (1) |  |  | Product Returns (2) |  |  | Rebates and Incentives (3) |  |  | Total |
Balance as of December 31, 2020 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Provision related to current period revenue |  |  | 423 |  |  |  | 12 |  |  |  | 1,461 |  |  |  | 1,896 |
Changes in estimate related to prior period revenue |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Credit/payments |  |  | (70 | ) |  |  | — |  |  |  | (333 | ) |  |  | (403 | )
Balance as of September 30, 2021 |  | $ | 353 |  |  | $ | 12 |  |  | $ | 1,128 |  |  | $ | 1,493 |
(1) | Discounts and chargebacks include fees for wholesaler fees, prompt pay and other discounts, and chargebacks. Discounts and chargebacks are deducted from gross revenue at the time revenues are recognized and are included as a reduction in accounts receivable or as an accrued expense based on their nature on the Company’s unaudited condensed consolidated balance sheet.
(2) | Provisions for product returns are deducted from gross revenues at the time revenues are recognized and are included in accrued expenses on the Company’s unaudited condensed consolidated balance sheet.
(3) | Rebates and incentives include rebates and co-pay program incentives. Provisions for rebates and incentives are deducted from gross revenues at the time revenues are recognized and are included in accrued expenses on the Company’s unaudited condensed consolidated balance sheets.

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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 + Details
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