Balance Sheet Components (Tables)

6 Months Ended

Jun. 30, 2020

Balance Sheet Components

Schedule of allowance for doubtful accounts

	June 30,
	2020
		(in thousands)
Beginning balance	$	2,919
Cumulative-effect adjustment upon adoption of ASU 2016-13		403
Provision for credit losses		1,445
Write-offs		(457)
Total	$	4,310

Schedule of property and equipment

		June 30,		December 31,
	Useful Life	2020		2019
(in thousands)
Machinery and equipment	3-5 years	$	45,801	$	36,414
Furniture and fixtures	3 years		1,376		1,376
Computer equipment	3 years		2,311		1,828
Capitalized software held for internal use	3 years		6,578		5,917
Leasehold improvements	Lesser of useful life or lease term		12,968		11,556
Construction-in-process			2,376		7,716
			71,410		64,807
Less: Accumulated depreciation and amortization			(45,485)		(41,524)
Total Property and Equipment, net		$	25,925	$	23,283

Schedule of accrued compensation

	June 30,		December 31,
	2020		2019
(in thousands)
Accrued paid time off	$	2,098	$	1,850
Accrued commissions		7,154		5,767
Accrued bonuses		4,179		5,710
Other accrued compensation		3,152		2,761
Total accrued compensation	$	16,583	$	16,088

Schedule of other accrued liabilities

	June 30,		December 31,
	2020		2019
(in thousands)
Reserves for refunds to insurance carriers	$	13,100	$	9,410
Accrued charges for outsourced testing		6,189		8,408
Testing and laboratory materials from suppliers		5,823		4,301
Marketing and corporate affairs		2,558		2,957
Legal, audit and consulting fees		4,596		2,873
Accrued shipping charges		658		305
Sales tax payable		1,142		1,691
Accrued specimen service fees		2,667		2,269
Clinical trials and studies		2,269		1,092
Operating lease liabilities, current portion		6,160		5,739
Fixed asset purchases		233		1,482
Other accrued expenses		7,687		8,516
Total other accrued liabilities	$	53,082	$	49,043

Summary of reserve balance and activities for refunds to insurance carriers

	June 30,		June 30,
	2020		2019
(in thousands)
Beginning balance	$	9,410		10,012
Additional reserves		8,563		4,799
Reserves released and actual refunds		(4,873)		(3,914)
Ending balance	$	13,100	$	10,897
Reserves released into revenue	$	1,622	$	1,263