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Balance Sheet Components (Tables)
9 Months Ended
Sep. 30, 2025
Balance Sheet Components  
Schedule of allowances for credit losses related to trade accounts receivable and other receivables

The following is a roll-forward of the allowances for expected credit losses related to trade accounts receivable for the three and nine months ended September 30, 2025 and 2024:

Three Months Ended

    

September 30, 

2025

2024

(in thousands)

Beginning balance

$

7,823

$

7,021

Provision for (Reversal of) expected credit losses

626

(536)

Write-offs

(30)

(233)

Total

$

8,419

$

6,252

Nine Months Ended

    

September 30, 

2025

2024

(in thousands)

Beginning balance

$

7,259

$

6,481

Provision for expected credit losses

1,232

208

Write-offs

(72)

(437)

Total

$

8,419

$

6,252

Schedule of property and equipment

September 30, 

December 31, 

Useful Life

2025

    

2024

(in thousands)

Machinery and equipment

3-5 years

$

153,483

$

117,076

Computer equipment

3 years

3,439

 

3,178

Purchased and capitalized software held for internal use

3 years

17,574

13,178

Leasehold improvements

Lesser of useful life or lease term

49,232

 

48,569

Construction-in-process

83,658

 

58,461

307,386

 

240,462

Less: Accumulated depreciation and amortization

(100,890)

 

(78,416)

Total property and equipment, net

$

206,496

$

162,046

Schedule of other accrued liabilities

September 30, 

    

December 31, 

 

2025

    

2024

 

(in thousands)

 

Reserves for refunds to insurance carriers

$

10,113

$

11,276

Accrued charges for third-party testing

13,590

12,321

Testing and laboratory materials from suppliers

13,345

7,893

Marketing and corporate affairs

22,298

16,548

Legal, audit and consulting fees

83,687

 

54,208

Accrued for acquisition of intangible assets

17,500

Accrued shipping charges

930

1,625

Sales and income tax payable

7,158

4,416

Accrued third-party service fees

9,833

9,046

Clinical trials and studies

 

15,072

10,097

Operating lease liabilities, current portion

14,006

10,168

Property and equipment purchases

6,313

7,098

Other accrued expenses

 

2,106

2,197

Total other accrued liabilities

$

215,951

$

146,893

Summary of reserve balance and activities for refunds to insurance carriers

September 30, 

2025

    

2024

(in thousands)

Beginning balance

$

11,276

$

23,245

Additional (reversals) reserves

 

(107)

 

1,506

Refunds to carriers

 

(3,095)

Reserves released to revenue

(1,056)

(5,878)

Ending balance

$

10,113

$

15,778