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Product Revenue and Reserves for Variable Consideration
 6 Months Ended
Jun. 30, 2020
Revenue from Contract with Customer [Abstract]  
Product Revenue and Reserves for Variable Consideration Product Revenue and Reserves for Variable Consideration
To date, the Company’s only source of product revenue has been product revenue from the U.S. sales of Auryxia, which it began recording on December 12, 2018 following the consummation of the Merger. Total net product revenue was $30.7 million and $29.1 million for the three months ended June 30, 2020 and 2019, respectively, and $59.9 million and $52.2 million for the six months ended June 30, 2020 and 2019, respectively. The following table summarizes activity in each of the product revenue allowance and reserve categories for the six months ended June 30, 2020 and 2019 (in thousands):
 
 Chargebacks
and Discounts		Rebates, Fees
and other
Deductions		ReturnsTotal
Balance at December 31, 2019$738  $30,552  $253  $31,543  
Current provisions related to sales in current year5,055  66,348  2,684  74,087  
Adjustments related to prior year sales(31) 638  44  651  
Credits/payments made(4,995) (54,945) (2,237) (62,177) 
Balance at June 30, 2020$767  $42,593  $744  $44,104  
Balance at December 31, 2018$516  $22,861  $360  $23,737  
Current provisions related to sales in current year3,306  44,708  1,596  49,610  
Adjustments related to prior year sales(22) 479  —  457  
Credits/payments made(3,320) (46,131) (1,663) (51,114) 
Balance at June 30, 2019$480  $21,917  $293  $22,690  
 
Chargebacks, discounts and returns are recorded as a direct reduction of revenue on the unaudited condensed consolidated statement of operations with a corresponding reduction to accounts receivable on the unaudited condensed consolidated balance sheets. Rebates, distribution-related fees, and other sales-related deductions are recorded as a reduction in revenue on the unaudited condensed consolidated statement of operations with a corresponding increase to accrued liabilities or accounts payable on the unaudited condensed consolidated balance sheets.

Accounts receivable, net related to product sales was approximately $20.3 million and $23.0 million as of June 30, 2020 and December 31, 2019, respectively.