Revenue Recognition TMP markets and sells medical foods through employed sales representatives, independent distributors, and pharmacies. Product sales are invoiced upon shipment at Average Wholesale Price ( ?AWP? ), which is a commonly used term in the industry, with varying rapid pay discounts, under five models: Physician Direct Sales, Distributor Direct Sales, Physician Managed, Hybrid Models, and the Cambridge Medical Funding Group WC Receivable Purchase Assignment Model. Physician Direct Sales Model (13% of product revenues for the nine months ended September 30, 2015): Under this model, a physician purchases products from TMP, but does not retain CCPI?s services. TMP invoices the physician upon shipment under terms which allow a significant rapid pay discount off AWP for payment within discount terms, in accordance with the product purchase agreement. The physicians dispense the product and perform their own claims processing and collections. In late 2014, the Company began to offer its products online for direct sales to physicians, pharmacies and patients. A component of the Online Cash Model for Online revenue is referred to as the Online Cash Model and is aggregated with Physician Direct Sales. TMP recognizes revenue under this model on the date of shipment at the gross invoice amount less the anticipated rapid pay discount offered in the product purchase agreement. The physician is responsible for payment directly to TMP. Distributor Direct Sales Model (15% of product revenues for the nine months ended September 30, 2015): Under this model, a distributor purchases products from TMP, sells those products to a physician, and the physician does not retain CCPI?s services. TMP invoices distributors upon shipment under terms which include a significant discount off AWP. TMP recognizes revenue under this model on the date of shipment at the net invoice amount. Physician Managed Model (40% of product revenues for the nine months ended September 30, 2015): Under this model, a physician purchases products from