SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2022

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Summary of entity's revenue

	Year ended December 31,
	2022		2021
Specimens – contracts with customers	$	9,956,582	$	10,944,255
Shipping and other		445,721		191,048
Revenue	$	10,402,303	$	11,135,303

Schedule of estimated useful lives

Asset category	Estimated Useful Life
Website	3 years
Computer equipment and purchased software	5 years
Equipment	5 years
Furniture and fixtures	5 years
Leasehold improvements	Shorter of useful life of asset or lease term

Summary of total shares outstanding

	2022	2021
Shares issuable upon vesting of RSUs	267,505	282,417
Shares issuable upon exercise of stock options	297,559	255,147
Shares issuable upon exercise of PIPE Warrant to purchase common stock	1,312,500	1,312,500
Shares issuable upon exercise of Lender Warrant to purchase common stock	12,500	12,500
Shares issuable upon exercise of Underwriter Warrants to purchase common stock	90,000	90,000