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PRODUCT REVENUE AND RESERVES FOR VARIABLE CONSIDERATION
 9 Months Ended
Sep. 30, 2023
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 from the U.S. sales of Auryxia. Total net product revenue was $40.1 million and $42.0 million for the three months ended September 30, 2023 and 2022, respectively, and $117.1 million and $126.7 million for the nine months ended September 30, 2023 and 2022, respectively. Product revenue allowance and reserve categories were as follows: 
(in thousands)Chargebacks
and Discounts		Rebates, Fees
and other
Deductions		Product ReturnsTotal
Balance at December 31, 2022$1,259 $25,947 $10,896 $38,102 
Current provisions related to sales in current year7,485 58,824 3,513 69,822 
Adjustments related to prior year sales92 (1,924)(56)(1,888)
Credits/payments made(7,993)(59,318)(9,736)(77,047)
Balance at September 30, 2023$843 $23,529 $4,617 $28,989 
(in thousands)Chargebacks
and Discounts		Rebates, Fees
and other
Deductions		Product ReturnsTotal
Balance at December 31, 2021$1,047 $24,173 $10,038 $35,258 
Current provisions related to sales in current year8,544 63,938 4,056 76,538 
Adjustments related to prior year sales(248)33 (194)(409)
Credits/payments made(8,194)(65,611)(3,669)(77,474)
Balance at September 30, 2022$1,149 $22,533 $10,231 $33,913 
Chargebacks, discounts and estimated product returns are recorded as a reduction of revenue in the period the related product revenue is recognized in the unaudited condensed consolidated statement of operations and comprehensive loss. Chargebacks are recorded as a reduction to accounts receivable while discounts, rebates, fees and other deductions are recorded with a corresponding increase to accrued expenses and other current liabilities or accounts payable on the unaudited condensed consolidated balance sheets. Estimated product returns for the period related to product sales are recorded as other long-term liabilities in the unaudited condensed consolidated balance sheet.
Accounts receivable, net related to product sales, was approximately $21.3 million and $37.3 million as of September 30, 2023 and December 31, 2022, respectively.