Emmaus Life Sciences, Inc. Annual report pursuant to Section 13 and 15(d)

REVENUES (Tables)

12 Months Ended

Dec. 31, 2020

Revenues by category were as follows (in thousands):

The following table summarizes the revenue allowance and accrual activities for the years ended December 31, 2020 and 2019 (in thousands):

	Trade Discounts, Allowances and Chargebacks			Government Rebates and Other Incentives			Returns			Total
Balance as of December 31, 2018	$	84		$	798		$	99			981
Provision related to sales in the current year		1,393			3,082			216			4,691
Credit and payments made		(1,249	)		(2,526	)		—			(3,775	)
Balance as of December 31, 2019		228			1,354			315			1,897
Provision related to sales in the current year		2,686			3,752			245			6,683
Adjustments related to prior period sales		16			(44	)		(87	)		(115	)
Credit and payments made		(2,796	)		(2,943	)		—			(5,739	)
Balance as of December 31, 2020		134			2,119			473			2,726

The following table sets forth information regarding customers that accounted for 10% or more of net revenues:

	Revenue for year ended December 31,
	2020			2019
Customer A		60	%		60	%
Customer B		20	%		24	%