Balance Sheet Components (Tables)

9 Months Ended

Sep. 30, 2021

Balance Sheet Components

Schedule of property and equipment

		September 30,		December 31,
	Useful Life	2021		2020
		(in thousands)
Machinery and equipment	3-5 years	$	64,583	$	51,001
Furniture and fixtures	3 years		1,393		1,376
Computer equipment	3 years		2,772		2,428
Capitalized software held for internal use	3 years		8,776		7,417
Leasehold improvements	Lesser of useful life or lease term		15,351		14,810
Construction-in-process			24,732		6,370
			117,607		83,402
Less: Accumulated depreciation and amortization			(58,314)		(50,054)
Total Property and Equipment, net		$	59,293	$	33,348

Schedule of accrued compensation

	September 30,		December 31,
	2021		2020
	(in thousands)
Accrued paid time off	$	2,472	$	2,260
Accrued commissions		10,950		12,686
Accrued bonuses		12,275		9,635
Other accrued compensation		9,634		5,790
Total accrued compensation	$	35,331	$	30,371

Schedule of other accrued liabilities

	September 30,		December 31,
	2021		2020
	(in thousands)
Reserves for refunds to insurance carriers	$	15,879	$	17,366
Accrued charges for third-party testing		17,690		5,141
Testing and laboratory materials from suppliers		6,513		2,720
Marketing and corporate affairs		6,152		3,325
Legal, audit and consulting fees		15,215		4,189
Accrued shipping charges		399		1,604
Sales tax payable		1,758		1,723
Accrued third-party service fees		3,363		2,355
Clinical trials and studies		6,282		2,353
Operating lease liabilities, current portion		6,922		7,300
Fixed asset purchases		4,957		1,691
Other accrued interest		2,695		1,078
Other accrued expenses		8,661		9,562
Total other accrued liabilities	$	96,486	$	60,407

Summary of reserve balance and activities for refunds to insurance carriers

	September 30,		September 30,
	2021		2020
	(in thousands)
Beginning balance	$	17,366	$	9,410
Additional reserves		11,776		11,912
Refunds to carriers		(8,664)		(5,244)
Reserves released to revenue		(4,599)		(2,756)
Ending balance	$	15,879	$	13,322