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Product Revenue and Reserves for Variable Consideration
 9 Months Ended
Sep. 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 $34.4 million and $30.0 million for the three months ended September 30, 2020 and 2019, respectively, and $94.3 million and $82.2 million for the nine months ended September 30, 2020 and 2019, respectively. The following table summarizes activity in each of the product revenue allowance and reserve categories for the nine months ended September 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 year7,833 107,421 4,184 119,438 
Adjustments related to prior year sales(85)703 2,328 2,946 
Credits/payments made(7,701)(96,807)(5,991)(110,499)
Balance at September 30, 2020$785 $41,869 $774 $43,428 
Balance at December 31, 2018$516 $22,861 $360 $23,737 
Current provisions related to sales in current year5,617 73,424 1,835 80,876 
Adjustments related to prior year sales13 1,507 — 1,520 
Credits/payments made(5,481)(67,890)(1,907)(75,278)
Balance at September 30, 2019$665 $29,902 $288 $30,855 
 
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 $21.7 million and $23.0 million as of September 30, 2020 and December 31, 2019, respectively.