REVENUE RECOGNITION (Tables)

9 Months Ended

Sep. 30, 2022

REVENUE RECOGNITION.

Reconciliation of gross product sales to net product sales by each significant category of gross-to-net adjustments

(in thousands)	Three months ended				Nine months ended
	September 30,		September 30,		September 30,		September 30,
	2022		2021		2022		2021
Gross product revenue	$	-	$	2,528	$	4,119	$	5,167
Gross-to-net adjustments:
Chargebacks and administrative fees		(4)		(292)		(376)		(487)
Trade discounts and allowances		7		(128)		(182)		(222)
Government rebates and co-payment assistance		3		(103)		(279)		(179)
Sales returns and allowances		50		(13)		(691)		(25)
Total gross-to-net adjustments(1)	$	56	$	(536)	$	(1,528)	$	(913)
Net product revenue	$	56	$	1,992	$	2,591	$	4,254

⁽¹⁾ As of September 30, 2022 approximately $0.3 million of estimated gross-to-net accruals have been recorded as a reduction of accounts receivable, net and within accounts payable and accrued expenses on the condensed consolidated balance sheets.