the manufacturing plant is expected to begin production of commercial supplies of rocklatan ® in the first quarter of 2020. we expect fda approval to produce rhopressa ® at our athlone plant by the end of 2020. we also anticipate the athlone manufacturing plant to have the capacity to produce rhokiinsa ® and , if approved , roclanda ® . we also seek to enhance our longer-term commercial potential by identifying and advancing additional product candidates through our internal discovery efforts , our entry into potential research collaborations or in-licensing arrangements or our acquisition of additional ophthalmic products or technologies or product candidates that complement our current product portfolio . as discussed in “ — product candidates ” below , some examples include our collaboration with dsm , whereby we have access to their bio-erodible polymer technology , our acquisition of assets from envisia , designed to advance our progress in developing potential future sustained-release product candidates to treat retinal diseases and our acquisition of avizorex , which expands our footprint in ophthalmology by developing therapeutics for the treatment of dry eye disease . we own the worldwide rights to all indications for rhopressa ® and rocklatan ® . we have patent protection for rhopressa ® and rocklatan ® in the united states through early 2034 and internationally through 2030 , and have filed for patent protection in the united states and internationally through 2037. in addition , through the acquisition of avizorex , we are the exclusive licensee through 2031 of issued u.s. patents and pending patent applications internationally , which provide patent protection for avx-012 . furthermore , we have an allowed u.s. patent application for ar-1105 in the united states , which upon issuance 76 will provide patent protection to 2036 , and have also filed for patent protection internationally through 2036. we also have patent protection for ar-13503 in the united states and internationally , which extends to 2030 , and have filed for patent protection in the united states and internationally through dates ranging from 2030 to 2037. our intellectual property portfolio contains patents and pending patent applications related to composition of matter , pharmaceutical compositions , methods of use , and synthetic methods . products , product candidates and pipeline opportunities products rhopressa ® , our first fda-approved product , has demonstrated that it reduces iop through rock inhibition . using this moa , rhopressa ® increases the outflow of aqueous humor through the tm , which accounts for approximately 80 % of fluid drainage from the healthy eye and is the diseased tissue responsible for elevated iop in glaucoma . our second fda approved product , once-daily rocklatan ® , a fixed-dose combination of rhopressa ® and latanoprost , reduces iop through the same moa as rhopressa ® and through a second moa , utilizing the ability of latanoprost to increase the outflow of aqueous humor through the uveoscleral pathway , the eye 's secondary drain . both rhopressa ® and rocklatan ® are taken once-daily in the evening and have shown in preclinical and clinical trials to be effective in reducing iop , with a favorable safety profile . rhopressa ® rhopressa ® is a once-daily eye drop designed to reduce elevated iop in patients with open-angle glaucoma or ocular hypertension . the active ingredient in rhopressa ® , netarsudil , is an aerie-owned rock inhibitor . we believe that rhopressa ® represents the first of a new drug class for reducing iop in patients with glaucoma in over 20 years . rhopressa ® is competing primarily in the adjunctive therapy market , which represents approximately one-half of the u.s. glaucoma prescription market , according to iqvia . initial indications point to healthcare professionals prescribing rhopressa ® as a concomitant therapy to prostaglandins or non-pga medications when additional iop reduction is desired . we believe rhopressa ® is primarily competing with other non-pga products , due to its targeting of the diseased tm , its demonstrated ability to reduce iop at consistent levels across tested baselines , its preferred once-daily dosing relative to other currently marketed non-pga products and its safety profile . currently marketed therapies that are used adjunctively to pgas are older generation products that are generally dosed between two and three times a day , have moa ( s ) focused on reducing fluid production , often have lower efficacy levels and have systemic side effects . we believe that rhopressa ® may also become a preferred therapy where pgas are contraindicated , for patients who do not respond to pgas and for patients who choose to avoid the cosmetic issues associated with pga products . in november 2019 , we released topline data from our phase 4 most trial , which observed rhopressa ® efficacy in various real-world clinical settings , including as an adjunctive product or monotherapy . the results indicated positive iop reduction in all settings along with a favorable tolerability profile . rhopressa ® in the united states we launched rhopressa ® in the united states at the end of april 2018. rhopressa ® is being sold to national and regional u.s. pharmaceutical distributors , and patients have access to rhopressa ® through pharmacies across the united states . we have obtained formulary coverage for rhopressa ® for the majority of lives covered under commercial and medicare part d plans . rhopressa ® outside of the united states in europe , in november 2019 , the ec granted a centralised marketing authorisation for rhokiinsa ® . this follows the chmp adopting a positive opinion recommending approval of the maa for rhokiinsa ® in september 2019. in support of a potential regulatory submission for rhopressa ® in japan , we conducted a phase 1 clinical trial , a successful pilot phase 2 clinical study in the united states on japanese and japanese-american subjects , as well as a successful phase 2 clinical trial conducted in japan . story_separator_special_tag the preparation of consolidated financial statements also requires us to make estimates and assumptions that affect the reported amounts of assets , liabilities , costs and expenses and related disclosures . we evaluate our estimates and judgments on an ongoing basis . significant estimates include assumptions used in the determination of revenue recognition , leases , acquisitions , stock-based compensation and fair value measurements . we base our estimates on historical experience and on various other factors that we believe are reasonable under the circumstances , the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources . actual results may differ from these estimates under different assumptions or conditions . our significant accounting policies are more fully described in note 2 to our consolidated financial statements included elsewhere in this report . the following accounting policies are the most critical in fully understanding and evaluating our reported financial results and affect significant judgments and estimates that we use in the preparation of our financial statements . revenue recognition revenue transactions are accounted for under financial accounting standards board ( “ fasb ” ) accounting standards codification ( “ asc ” ) topic 606 , revenue from contracts with customers ( “ asc topic 606 ” ) . in accordance with asc topic 606 , we recognize revenue when our customers obtain control of our product for an amount that reflects the consideration we expect to receive from our customers in exchange for that product . to determine revenue recognition for contracts that are determined to be in scope of asc topic 606 , we perform the following five steps : ( i ) identify the contract ( s ) with a customer ; ( ii ) identify the performance obligations in the contract ; ( iii ) determine the transaction price ; ( iv ) allocate the transaction price to the performance obligations in the contract ; and ( v ) recognize revenue when ( or as ) we satisfy the performance obligation . we only apply the five-step model to contracts when it is probable that we will collect the consideration we are entitled to in exchange for the goods or services transferred to our customer . once the contract is determined to be within the scope of asc 81 topic 606 , we assess the goods or services promised within each contract and determine those that are performance obligations and assess whether each promised good or service is distinct . we then recognize as revenue the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied . aerie 's customers include a limited number of national and select regional wholesalers ( the “ distributors ” ) . these distributors subsequently resell the product , primarily to retail pharmacies that dispense the product to patients . we expense incremental costs of obtaining a contract as and when incurred if the expected amortization period of the asset that would have been recognized is one year or less or the amount is immaterial . product affordability for the patient drives consumer acceptance , and this is generally managed through coverage by third-party payers , such as government or private healthcare insurers and pharmacy benefit managers ( “ third-party payers ” ) and such product may be subject to rebates and discounts payable directly to those third-party payers . net product revenues for the year ended december 31 , 2019 , were derived from sales of rhopressa ® and rocklatan ® in the united states . product revenue is recorded net of trade discounts , allowances , rebates , chargebacks , estimated returns and other incentives , discussed below . these reserves are classified as either reductions of accounts receivable or as current liabilities . amounts billed or invoiced are included in accounts receivable , net on the consolidated balance sheet . we did not have any contract assets ( unbilled receivables ) at december 31 , 2019 , as customer invoicing generally occurs before or at the time of revenue recognition . we did not have any contract liabilities at december 31 , 2019 , as we did not receive payments in advance of fulfilling our performance obligations to our customers . net product revenue is typically recognized when the distributors obtain control of our product , which occurs at a point in time , typically upon delivery of rhopressa ® to the distributors . for the year ended december 31 , 2019 , three distributors accounted for 36.5 % , 33.3 % and 28.0 % of total revenues , respectively . we evaluate the creditworthiness of each of our distributors to determine whether it is probable that a significant reversal in the amount of the cumulative revenue recognized will not occur . we do not assess whether a contract has a significant financing component if the expectation is such that the period between the transfer of the promised goods to the customer and the receipt of payment will be less than one year . standard credit terms do not exceed 75 days . we calculate our net product revenue based on the wholesale acquisition cost that we charge our distributors for rhopressa ® and rocklatan ® less provisions for ( i ) trade discounts and allowances , such as discounts for prompt payment and distributor fees , ( ii ) estimated rebates to third-party payers , estimated payments for medicare part d prescription drug program coverage gap ( commonly called the “ donut hole ” ) , patient co-pay program coupon utilization , chargebacks and other discount programs and ( iii ) reserves for expected product returns . the estimates of reserves established for variable consideration reflect current contractual and statutory requirements , known market events and trends , industry data , forecasted customer mix and lagged claims . provisions for revenue reserves reduced product

sources of liquidity since our initial public offering in october 2013 , we have : issued $ 125.0 million aggregate principal amount of the 2014 convertible notes , which was subsequently converted into shares of aerie 's common stock in july 2018 ; issued approximately 11.0 million shares of our common stock through december 31 , 2017 , for which we received net proceeds of approximately $ 351.3 million , after deducting fees and expenses . this includes approximately $ 207.7 million of net proceeds from our prior “ at-the-market ” sales agreements , of which approximately $ 61.1 million were received during the year ended december 31 , 2017 , and approximately $ 143.6 million of net proceeds from the issuance of shares of our common stock pursuant to underwriting agreements , related to registered public offerings , of which approximately $ 72.7 million were received during the year ended december 31 , 2017 ; issued approximately 2.3 million additional shares of our common stock during the year ended december 31 , 2018 , for which we received net proceeds of approximately $ 136.4 million , after deducting fees and expenses . this includes approximately $ 62.3 million of net proceeds from our “ at-the-market ” sales agreement ( “ atm ” ) and approximately $ 74.1 million of net proceeds from the issuance of shares of our common stock pursuant to an underwriting agreement , dated january 23 , 2018 , related to a registered public offering ; commenced generating product revenues related to sales of rhopressa ® in the second quarter of 2018 and rocklatan ® in the second quarter of 2019. product revenues , net amounted to $ 69.9 million and $ 24.2 million for the years ended december 31 , 2019 and 2018 , respectively . accounts receivable , net amounted to $ 38.4 million and $ 2.7 million as of december 31 , 2019 and 2018 , respectively ; and issued $ 316.25 million aggregate principal amount of convertible notes .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```sources of liquidity since our initial public offering in october 2013 , we have : issued $ 125.0 million aggregate principal amount of the 2014 convertible notes , which was subsequently converted into shares of aerie 's common stock in july 2018 ; issued approximately 11.0 million shares of our common stock through december 31 , 2017 , for which we received net proceeds of approximately $ 351.3 million , after deducting fees and expenses . this includes approximately $ 207.7 million of net proceeds from our prior “ at-the-market ” sales agreements , of which approximately $ 61.1 million were received during the year ended december 31 , 2017 , and approximately $ 143.6 million of net proceeds from the issuance of shares of our common stock pursuant to underwriting agreements , related to registered public offerings , of which approximately $ 72.7 million were received during the year ended december 31 , 2017 ; issued approximately 2.3 million additional shares of our common stock during the year ended december 31 , 2018 , for which we received net proceeds of approximately $ 136.4 million , after deducting fees and expenses . this includes approximately $ 62.3 million of net proceeds from our “ at-the-market ” sales agreement ( “ atm ” ) and approximately $ 74.1 million of net proceeds from the issuance of shares of our common stock pursuant to an underwriting agreement , dated january 23 , 2018 , related to a registered public offering ; commenced generating product revenues related to sales of rhopressa ® in the second quarter of 2018 and rocklatan ® in the second quarter of 2019. product revenues , net amounted to $ 69.9 million and $ 24.2 million for the years ended december 31 , 2019 and 2018 , respectively . accounts receivable , net amounted to $ 38.4 million and $ 2.7 million as of december 31 , 2019 and 2018 , respectively ; and issued $ 316.25 million aggregate principal amount of convertible notes .
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 Suspicious Activity Report : the manufacturing plant is expected to begin production of commercial supplies of rocklatan ® in the first quarter of 2020. we expect fda approval to produce rhopressa ® at our athlone plant by the end of 2020. we also anticipate the athlone manufacturing plant to have the capacity to produce rhokiinsa ® and , if approved , roclanda ® . we also seek to enhance our longer-term commercial potential by identifying and advancing additional product candidates through our internal discovery efforts , our entry into potential research collaborations or in-licensing arrangements or our acquisition of additional ophthalmic products or technologies or product candidates that complement our current product portfolio . as discussed in “ — product candidates ” below , some examples include our collaboration with dsm , whereby we have access to their bio-erodible polymer technology , our acquisition of assets from envisia , designed to advance our progress in developing potential future sustained-release product candidates to treat retinal diseases and our acquisition of avizorex , which expands our footprint in ophthalmology by developing therapeutics for the treatment of dry eye disease . we own the worldwide rights to all indications for rhopressa ® and rocklatan ® . we have patent protection for rhopressa ® and rocklatan ® in the united states through early 2034 and internationally through 2030 , and have filed for patent protection in the united states and internationally through 2037. in addition , through the acquisition of avizorex , we are the exclusive licensee through 2031 of issued u.s. patents and pending patent applications internationally , which provide patent protection for avx-012 . furthermore , we have an allowed u.s. patent application for ar-1105 in the united states , which upon issuance 76 will provide patent protection to 2036 , and have also filed for patent protection internationally through 2036. we also have patent protection for ar-13503 in the united states and internationally , which extends to 2030 , and have filed for patent protection in the united states and internationally through dates ranging from 2030 to 2037. our intellectual property portfolio contains patents and pending patent applications related to composition of matter , pharmaceutical compositions , methods of use , and synthetic methods . products , product candidates and pipeline opportunities products rhopressa ® , our first fda-approved product , has demonstrated that it reduces iop through rock inhibition . using this moa , rhopressa ® increases the outflow of aqueous humor through the tm , which accounts for approximately 80 % of fluid drainage from the healthy eye and is the diseased tissue responsible for elevated iop in glaucoma . our second fda approved product , once-daily rocklatan ® , a fixed-dose combination of rhopressa ® and latanoprost , reduces iop through the same moa as rhopressa ® and through a second moa , utilizing the ability of latanoprost to increase the outflow of aqueous humor through the uveoscleral pathway , the eye 's secondary drain . both rhopressa ® and rocklatan ® are taken once-daily in the evening and have shown in preclinical and clinical trials to be effective in reducing iop , with a favorable safety profile . rhopressa ® rhopressa ® is a once-daily eye drop designed to reduce elevated iop in patients with open-angle glaucoma or ocular hypertension . the active ingredient in rhopressa ® , netarsudil , is an aerie-owned rock inhibitor . we believe that rhopressa ® represents the first of a new drug class for reducing iop in patients with glaucoma in over 20 years . rhopressa ® is competing primarily in the adjunctive therapy market , which represents approximately one-half of the u.s. glaucoma prescription market , according to iqvia . initial indications point to healthcare professionals prescribing rhopressa ® as a concomitant therapy to prostaglandins or non-pga medications when additional iop reduction is desired . we believe rhopressa ® is primarily competing with other non-pga products , due to its targeting of the diseased tm , its demonstrated ability to reduce iop at consistent levels across tested baselines , its preferred once-daily dosing relative to other currently marketed non-pga products and its safety profile . currently marketed therapies that are used adjunctively to pgas are older generation products that are generally dosed between two and three times a day , have moa ( s ) focused on reducing fluid production , often have lower efficacy levels and have systemic side effects . we believe that rhopressa ® may also become a preferred therapy where pgas are contraindicated , for patients who do not respond to pgas and for patients who choose to avoid the cosmetic issues associated with pga products . in november 2019 , we released topline data from our phase 4 most trial , which observed rhopressa ® efficacy in various real-world clinical settings , including as an adjunctive product or monotherapy . the results indicated positive iop reduction in all settings along with a favorable tolerability profile . rhopressa ® in the united states we launched rhopressa ® in the united states at the end of april 2018. rhopressa ® is being sold to national and regional u.s. pharmaceutical distributors , and patients have access to rhopressa ® through pharmacies across the united states . we have obtained formulary coverage for rhopressa ® for the majority of lives covered under commercial and medicare part d plans . rhopressa ® outside of the united states in europe , in november 2019 , the ec granted a centralised marketing authorisation for rhokiinsa ® . this follows the chmp adopting a positive opinion recommending approval of the maa for rhokiinsa ® in september 2019. in support of a potential regulatory submission for rhopressa ® in japan , we conducted a phase 1 clinical trial , a successful pilot phase 2 clinical study in the united states on japanese and japanese-american subjects , as well as a successful phase 2 clinical trial conducted in japan . story_separator_special_tag the preparation of consolidated financial statements also requires us to make estimates and assumptions that affect the reported amounts of assets , liabilities , costs and expenses and related disclosures . we evaluate our estimates and judgments on an ongoing basis . significant estimates include assumptions used in the determination of revenue recognition , leases , acquisitions , stock-based compensation and fair value measurements . we base our estimates on historical experience and on various other factors that we believe are reasonable under the circumstances , the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources . actual results may differ from these estimates under different assumptions or conditions . our significant accounting policies are more fully described in note 2 to our consolidated financial statements included elsewhere in this report . the following accounting policies are the most critical in fully understanding and evaluating our reported financial results and affect significant judgments and estimates that we use in the preparation of our financial statements . revenue recognition revenue transactions are accounted for under financial accounting standards board ( “ fasb ” ) accounting standards codification ( “ asc ” ) topic 606 , revenue from contracts with customers ( “ asc topic 606 ” ) . in accordance with asc topic 606 , we recognize revenue when our customers obtain control of our product for an amount that reflects the consideration we expect to receive from our customers in exchange for that product . to determine revenue recognition for contracts that are determined to be in scope of asc topic 606 , we perform the following five steps : ( i ) identify the contract ( s ) with a customer ; ( ii ) identify the performance obligations in the contract ; ( iii ) determine the transaction price ; ( iv ) allocate the transaction price to the performance obligations in the contract ; and ( v ) recognize revenue when ( or as ) we satisfy the performance obligation . we only apply the five-step model to contracts when it is probable that we will collect the consideration we are entitled to in exchange for the goods or services transferred to our customer . once the contract is determined to be within the scope of asc 81 topic 606 , we assess the goods or services promised within each contract and determine those that are performance obligations and assess whether each promised good or service is distinct . we then recognize as revenue the amount of the transaction price that is allocated to the respective performance obligation when the performance obligation is satisfied . aerie 's customers include a limited number of national and select regional wholesalers ( the “ distributors ” ) . these distributors subsequently resell the product , primarily to retail pharmacies that dispense the product to patients . we expense incremental costs of obtaining a contract as and when incurred if the expected amortization period of the asset that would have been recognized is one year or less or the amount is immaterial . product affordability for the patient drives consumer acceptance , and this is generally managed through coverage by third-party payers , such as government or private healthcare insurers and pharmacy benefit managers ( “ third-party payers ” ) and such product may be subject to rebates and discounts payable directly to those third-party payers . net product revenues for the year ended december 31 , 2019 , were derived from sales of rhopressa ® and rocklatan ® in the united states . product revenue is recorded net of trade discounts , allowances , rebates , chargebacks , estimated returns and other incentives , discussed below . these reserves are classified as either reductions of accounts receivable or as current liabilities . amounts billed or invoiced are included in accounts receivable , net on the consolidated balance sheet . we did not have any contract assets ( unbilled receivables ) at december 31 , 2019 , as customer invoicing generally occurs before or at the time of revenue recognition . we did not have any contract liabilities at december 31 , 2019 , as we did not receive payments in advance of fulfilling our performance obligations to our customers . net product revenue is typically recognized when the distributors obtain control of our product , which occurs at a point in time , typically upon delivery of rhopressa ® to the distributors . for the year ended december 31 , 2019 , three distributors accounted for 36.5 % , 33.3 % and 28.0 % of total revenues , respectively . we evaluate the creditworthiness of each of our distributors to determine whether it is probable that a significant reversal in the amount of the cumulative revenue recognized will not occur . we do not assess whether a contract has a significant financing component if the expectation is such that the period between the transfer of the promised goods to the customer and the receipt of payment will be less than one year . standard credit terms do not exceed 75 days . we calculate our net product revenue based on the wholesale acquisition cost that we charge our distributors for rhopressa ® and rocklatan ® less provisions for ( i ) trade discounts and allowances , such as discounts for prompt payment and distributor fees , ( ii ) estimated rebates to third-party payers , estimated payments for medicare part d prescription drug program coverage gap ( commonly called the “ donut hole ” ) , patient co-pay program coupon utilization , chargebacks and other discount programs and ( iii ) reserves for expected product returns . the estimates of reserves established for variable consideration reflect current contractual and statutory requirements , known market events and trends , industry data , forecasted customer mix and lagged claims . provisions for revenue reserves reduced product

