| Schedule of Disaggregation of Revenue |
The composition of Revenue from services by payor for the nine months ended September 30, 2020 and 2019 was as follows:
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Three months ended September 30, |
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Nine months ended September 30, |
| (In thousands) |
2020 |
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2019 |
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2020 |
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2019 |
| Healthcare insurers |
$ |
136,531 |
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|
$ |
104,020 |
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|
$ |
319,763 |
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|
$ |
315,227 |
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| Government payers |
21,537 |
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28,206 |
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|
64,322 |
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|
87,243 |
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| Client payers |
207,886 |
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43,750 |
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388,078 |
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120,309 |
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| Patients |
16,544 |
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|
5,163 |
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32,146 |
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|
15,709 |
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| Total |
$ |
382,498 |
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|
$ |
181,139 |
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$ |
804,309 |
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$ |
538,488 |
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Client payers include cities, states and companies for which BioReference provides COVID-19 testing services.
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| Schedule of Product Sales Allowances and Accruals |
The following table presents an analysis of product sales allowances and accruals for the three and nine months ended September 30, 2020:
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| (In thousands) |
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Chargebacks, discounts, rebates and fees |
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Governmental |
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Returns |
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Total |
| Balance at June 30, 2020 |
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$ |
2,890 |
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$ |
6,999 |
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|
$ |
3,830 |
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|
$ |
13,719 |
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| Provision related to current period sales |
|
4,269 |
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|
9,335 |
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|
264 |
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13,868 |
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| Credits or payments made |
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(4,965) |
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(6,522) |
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(159) |
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(11,646) |
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| Balance at September 30, 2020 |
|
$ |
2,194 |
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|
$ |
9,812 |
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$ |
3,935 |
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$ |
15,941 |
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Total gross Rayaldee sales
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$ |
22,010 |
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Provision for Rayaldee sales allowances and accruals as a percentage of gross Rayaldee sales
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63% |
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| (In thousands) |
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Chargebacks, discounts, rebates and fees |
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Governmental |
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Returns |
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Total |
| Balance at December 31, 2019 |
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$ |
3,194 |
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$ |
5,841 |
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$ |
2,751 |
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$ |
11,786 |
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| Provision related to current period sales |
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13,562 |
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25,615 |
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|
1,654 |
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40,831 |
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| Credits or payments made |
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(14,562) |
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(21,644) |
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(470) |
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(36,676) |
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| Balance at September 30, 2020 |
|
$ |
2,194 |
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$ |
9,812 |
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$ |
3,935 |
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$ |
15,941 |
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Total gross Rayaldee sales
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$ |
67,569 |
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Provision for Rayaldee sales allowances and accruals as a percentage of gross Rayaldee sales
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60% |
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| Changes in Contractual Liabilities Balance |
Changes in the contractual liabilities balance during the nine months ended September 30, 2020 are as follows:
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| (In thousands) |
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| Balance at December 31, 2019 |
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$ |
21,767 |
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| Balance at September 30, 2020 |
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17,050 |
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| Revenue recognized in the period from: |
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| Amounts included in contracts liability at the beginning of the period |
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18,376 |
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