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Balance Sheet Components (Tables)
9 Months Ended
Sep. 30, 2022
Balance Sheet Components  
Schedule of property and equipment

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​

​

​

​

​

​

​

​

​

September 30, 

​

December 31, 

​

Useful Life

2022

    

2021

​

​

(in thousands)

Machinery and equipment

3-5 years

$

59,040

​

$

33,722

Computer equipment

3 years

​

1,348

​

 

4,893

Capitalized software held for internal use

3 years

​

4,798

​

​

2,395

Leasehold improvements

Lesser of useful life or lease term

​

28,573

​

 

13,640

Construction-in-process

​

​

25,205

​

 

30,279

​

​

​

118,964

​

 

84,929

Less: Accumulated depreciation and amortization

​

​

(31,478)

​

 

(19,413)

Total Property and Equipment, net

​

$

87,486

​

$

65,516

Schedule of accrued compensation

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​

​

​

​

​

​

​

September 30, 

    

December 31, 

​

2022

    

2021

​

(in thousands)

Accrued paid time off

$

2,904

​

$

2,567

Accrued commissions

 

11,079

​

 

15,726

Accrued bonuses

 

15,795

​

 

15,854

Other accrued compensation

 

12,448

​

 

6,794

Total accrued compensation

$

42,226

​

$

40,941

Schedule of other accrued liabilities

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​

​

​

​

​

​

​

September 30, 

    

December 31, 

​

2022

    

2021

​

(in thousands)

Reserves for refunds to insurance carriers

$

17,938

​

$

17,210

Accrued charges for third-party testing

​

11,863

​

​

5,849

Testing and laboratory materials from suppliers

​

14,961

​

​

3,799

Marketing and corporate affairs

​

5,676

​

​

7,853

Legal, audit and consulting fees

​

34,355

​

 

11,758

Accrued shipping charges

​

2,403

​

​

969

Sales and income tax payable

​

2,270

​

​

2,230

Accrued third-party service fees

​

6,881

​

​

13,442

Clinical trials and studies

 

18,297

​

​

11,218

Operating lease liabilities, current portion

​

6,139

​

​

5,752

Fixed asset purchases

​

3,976

​

​

1,853

Other accrued interest

​

2,695

​

​

1,078

Other accrued expenses

 

5,297

​

​

10,342

Total other accrued liabilities

$

132,751

​

$

93,353

Summary of reserve balance and activities for refunds to insurance carriers

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​

​

​

​

​

​

​

September 30, 

    

September 30, 

​

2022

    

2021

​

(in thousands)

Beginning balance

$

17,210

​

$

17,366

Additional reserves

 

16,997

​

 

11,776

Refunds to carriers

 

(11,563)

​

​

(8,664)

Reserves released to revenue

​

(4,706)

​

​

(4,599)

Ending balance

$

17,938

​

$

15,879

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​

​

​

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​