Discounts and Chargebacks (1)

Product Returns (2)

Rebates and Incentives (3)

Total

Balance as of December 31, 2021

$

249

$

21

$

1,110

$

1,380

Provision related to current period revenue

272

10

1,092

1,374

Changes in estimate related to prior period revenue

—

—

—

—

Credit/payments

(122

)

—

(1,040

)

(1,162

)

Balance as of March 31, 2022

$

399

$

31

$

1,162

$

1,592

(1)

Discounts and chargebacks include fees for wholesaler fees, prompt pay and other discounts, and chargebacks. Discounts and chargebacks are deducted from gross revenue at the time revenues are recognized and are included as a reduction in accounts receivable or as an accrued expense based on their nature on the Company’s unaudited interim condensed consolidated balance sheet.

(2)

Provisions for product returns are deducted from gross revenues at the time revenues are recognized and are included in accrued expenses on the Company’s unaudited interim condensed consolidated balance sheet.

(3)

Rebates and incentives include rebates and co-pay program incentives.  Provisions for rebates and incentives are deducted from gross revenues at the time revenues are recognized and are included in accrued expenses on the Company’s unaudited interim condensed consolidated balance sheets.