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Accounts Receivable and Revenue Concentration
9 Months Ended
Sep. 30, 2021
Receivables [Abstract]  
Accounts Receivable and Revenue Concentration Accounts Receivable and Revenue Concentration
The following table is a summary of concentration of credit risk by customer revenues as a percentage of our total revenue:

Three Months Ended
September 30,
Nine Months Ended
September 30,
Percentage of Revenue2021202020212020
Customer A50.8 %13.6 %46.5 %15.1 %
Customer B17.7 63.9 31.3 58.0 
Customer C12.3 7.8 10.3 8.4 
Customer D 7.4 2.7 4.0 3.1 
Customer E 6.2 9.6 4.3 11.9 
Remaining customers5.6 2.4 3.6 3.5 
100.0 %100.0 %100.0 %100.0 %

The following table is a summary of concentration of credit risk by customer accounts receivables as a percentage of our total accounts receivable:

Percentage of Accounts Receivable
September 30, 2021
December 31, 2020
Customer C 35.5 %0.4 %
Customer B28.3 13.5 
Customer D9.2 — 
Customer E8.1 — 
Customer A0.6 85.9 
Remaining customers18.3 0.2 
100.0 %100.0 %

The Company applies the specific identification method for assessing provision for doubtful accounts. There was no bad debt expense in each of the three and nine months ended September 30, 2021 and 2020.

On February 26, 2021, the Company received a termination notice from Customer B and working with this customer have determined the participation of the program would not continue past December 31, 2021. As a result of this termination notice, the Company’s management assessed various options and deemed it prudent to initiate a workforce reduction plan to effectively align its resources and manage its operating costs, resulting in reduction of 35% of full time positions. We estimated an updated total of one-time costs of approximately $1.3 million of termination benefits to the impacted employees. During the three and nine months ended September 30, 2021, we incurred $0.05 million and $1.3 million, respectively, of severance and related benefit costs recorded as part of "General and administrative" expenses on our condensed consolidated statement of operations. As of September 30, 2021, we paid a total of $1.2 million of the total $1.3 million of termination benefits incurred through September 30, 2021 and we had $0.1 million of accrued termination related costs on our condensed consolidated balance sheet.

On August 18, 2021, the Company received a termination notice from Customer A of their intent not to continue the program past December 31, 2021.

In September 2021, the Company agreed to a contract modification with a current customer to credit certain fees in order to align with the customer's program spend, which was recorded as a cumulative adjustment, and was not considered to be significant for the three months ended September 30, 2021.