
	June 30, 2026		December 31, 2025
Government receivables	$	143,583	$	52,411
Pharmacy rebate receivables	139,802		179,196
Other receivables	13,773		22,433
Total accounts receivable	297,158		254,040
Allowance for credit losses	(265)		(833)
Accounts receivable, net	$	296,893	$	253,207

The allowance for expected credit losses for accounts receivable is based primarily on past collections experience relative to the length of time receivables are past due. However, when available evidence reasonably supports an assumption that future economic conditions will differ from current and historical payment collections, an adjustment is reflected in the allowance for expected credit losses. We record pharmacy rebates and other receivables based on contractual terms and expected collections and our estimation process for contractual allowances for such balances generally results in an allowance for balances outstanding greater than 90 days or if expected credit risks are known.

Receivables and any associated allowance are written off only when all collection attempts have failed and such amounts are determined unrecoverable. We regularly review the adequacy of these allowances based on a variety of factors, including age of the outstanding receivable and collection history. When circumstances related to specific collection patterns change, estimates of the recoverability of receivables are adjusted. Because substantially all of our receivable amounts are readily determinable and a large portion of our creditors are governmental authorities, our allowance for credit losses is insignificant.

We recorded credit loss related to accounts receivable of $265 and $262 during the three months ended June 30, 2026 and 2025, respectively, and $265 and $262 during the six months ended June 30, 2026 and 2025, respectively. The amounts were recorded in selling general, and administrative expenses in the condensed consolidated statements of operations.