Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2022

Accounts receivable, net consists of the following (in thousands):

	December 31,
	2022			2021
Accounts receivable – commercial
Accounts receivable, gross	$	19,359		$	7,939
Wholesaler distribution fees and prompt pay discounts		(2,536	)		(1,696	)
Reserve for returns		(4,108	)		(2,797	)
Total accounts receivable – commercial, net		12,715			3,446
Accounts receivable – collaborations and services
Accounts receivable, gross		4,086			2,060
Allowance for credit losses		—			(767	)
Total accounts receivable – collaborations and services, net		4,086			1,293
Total accounts receivable, net	$	16,801		$	4,739

The Company recognizes revenue net of gross-to-net adjustments. The activities and ending reserve balance consists of the following (in thousands):

	December 31,
	2022			2021
Prompt Pay Discount Reserve, Allowance for Wholesale Distribution Fees and Accounts Receivables Return Reserve:
Beginning balance	$	4,493		$	3,873
Provisions		17,471			11,494
Deductions		(15,320	)		(10,874	)
Ending balance	$	6,644		$	4,493