NET SALES SERVICE REVENUE AND ACCOUNTS RECEIVABLE (Tables)

3 Months Ended

Mar. 31, 2018

Net Sales Service Revenue and Accounts Receivable [Abstract]

Schedule of Net Revenues

Revenues, net of contractual allowances and adjustments for the three months ended March 31, 2018 and 2017 were as follows (prior-period amounts are not adjusted under the modified-retrospective method of adoption):

(dollars in thousands)		Diagnostic Testing				Biomarker Testing				Total
		2018		2017		2018		2017		2018		2017
Medicaid	$	12	$	12	$	—	$	—	$	12	$	12
Medicare		134		158		—		—		134		158
Self-pay		26		20		—		—		26		20
Third party payers		131		113		—		—		131		113
Contract diagnostics		—		—		488		—		488		—
Revenues, net of contractual allowances	$	303	$	303	$	488	$	—	$	791	$	303

Schedule of Gross to Net Sales Adjustments

The following table presents our revenues initially recognized for each associated payor class during the three months ended March 31, 2018 and 2017.

		Gross Revenues				Contractual Allowances and adjustments				Revenues, net of Contractual Allowances and adjustments
		2018		2017		2018		2017		2018		2017
Medicaid	$	15	$	24	$	(3)	$	(12)	$	12	$	12
Medicare		137		166		(3)		(8)		134		158
Self-pay		26		20		—		—		26		20
Third party payers		317		295		(186)		(182)		131		113
Contract diagnostics		488		—		—		—		488		—
		983		505		(192)		(202)		791		303
Other		5		—		—		—		5		—
	$	988	$	505	$	(192)	$	(202)	$	796	$	303

Schedule of Reported Revenues Net of Collection Allowance

The following table presents our reported revenues net of the collection allowance and adjustments for the three months ended March 31, 2018 and 2017.

(dollars in thousands)		Revenues, net of Contractual Allowances and adjustments				Allowances for doubtful accounts				Total
		2018		2017		2018		2017		2018		2017
Medicaid	$	12	$	12	$	(11)	$	(2)	$	1	$	10
Medicare		134		158		(20)		(30)		114		128
Self-pay		26		20		—		(4)		26		16
Third party payers		131		113		(53)		(19)		78		94
Contract diagnostics		488		—		—		—		488		—
		791		303		(84)		(55)		707		248
Other		5		—		—		—		5		—
	$	796	$	303	$	(84)	$	(55)	$	712	$	248

Schedule of Receivables

The following summarizes the mix of receivables:

	March 31, 2018			December 31, 2017
Medicaid	$	33		$	37
Medicare		611			256
Self-pay		102			53
Third party payers		768			1,066
Contract diagnostic services		246			445
Other		—			—
	$	1,760			1,857
Less allowance for doubtful accounts		(1,208	)		(1,127	)
Accounts receivable, net	$	552		$	730

Schedule of Allowance for Doubtful Accounts

The following table presents the roll-forward of the allowance for doubtful accounts for the three months ended March 31, 2018.

(dollars in thousands)					Allowance for Doubtful Accounts
Balance, January 1, 2018				$	(1,127	)
Collection Allowance:
Medicaid	$	(11	)
Medicare		(20	)
Third party payers		(53	)
Service revenue, net		(84	)
Bad debt expense	$	3
Total charges					(81	)
Balance, March 31, 2018				$	(1,208	)