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Balance Sheet Components (Tables)
3 Months Ended
Mar. 31, 2021
Balance Sheet Components  
Schedule of property and equipment

March 31, 

December 31, 

Useful Life

2021

    

2020

(in thousands)

Machinery and equipment

3-5 years

$

56,298

$

51,001

Furniture and fixtures

3 years

1,376

 

1,376

Computer equipment

3 years

1,786

 

2,428

Capitalized software held for internal use

3 years

8,059

7,417

Leasehold improvements

Lesser of useful life or lease term

14,854

 

14,810

Construction-in-process

10,407

 

6,370

92,780

 

83,402

Less: Accumulated depreciation and amortization

(52,603)

 

(50,054)

Total Property and Equipment, net

$

40,177

$

33,348

Schedule of accrued compensation

March 31, 

    

December 31, 

2021

    

2020

(in thousands)

Accrued paid time off

$

2,373

$

2,260

Accrued commissions

 

10,520

 

12,686

Accrued bonuses

 

3,709

 

9,635

Other accrued compensation

 

9,268

 

5,790

Total accrued compensation

$

25,870

$

30,371

Schedule of other accrued liabilities

March 31, 

    

December 31, 

2021

    

2020

(in thousands)

Reserves for refunds to insurance carriers

$

20,304

$

17,366

Accrued charges for third-party testing

5,180

5,141

Testing and laboratory materials from suppliers

9,247

2,720

Marketing and corporate affairs

4,815

3,325

Legal, audit and consulting fees

 

8,601

 

4,189

Accrued shipping charges

2,475

1,604

Sales tax payable

1,151

1,723

Accrued specimen service fees

4,701

2,355

Clinical trials and studies

1,940

2,353

Operating lease liabilities, current portion

6,049

7,300

Fixed asset purchases

1,803

1,691

Other accrued interest

2,695

1,078

Deposits held for sublease

320

Other accrued expenses

 

8,015

9,562

Total other accrued liabilities

$

77,296

$

60,407

Summary of reserve balance and activities for refunds to insurance carriers

March 31, 

    

March 31, 

2021

    

2020

(in thousands)

Beginning balance

$

17,366

9,410

Additional reserves

 

5,594

 

4,684

Refunds to carriers

 

(1,403)

(1,468)

Reserves released to revenue

(1,253)

(1,027)

Ending balance

$

20,304

$

11,599