Balance Sheet Components (Tables)

12 Months Ended

Dec. 31, 2022

Balance Sheet Components

Schedule of allowances for credit losses

	December 31,		December 31,		December 31,
	2022		2021		2020
	(in thousands)
Beginning balance	$	2,429	$	4,220	$	2,919
Cumulative-effect adjustment upon adoption of ASU 2016-13		—		—		404
Provision for credit losses		1,770		(156)		1,354
Write offs		(369)		(1,635)		(457)
Ending balance	$	3,830	$	2,429	$	4,220

Schedule of property and equipment

		December 31,		December 31,
	Useful Life	2022		2021
		(in thousands)
Machinery and equipment	3-5 years	$	66,262	$	33,722
Computer equipment	3 years		1,308		4,893
Purchased and capitalized software held for internal use	3 years		5,464		2,395
Leasehold improvements	Lesser of useful life or lease term		29,747		13,640
Construction-in-process			25,370		30,279
			128,151		84,929
Less: Accumulated depreciation and amortization			(35,698)		(19,413)
Total Property and Equipment, net		$	92,453	$	65,516

Schedule of accrued compensation

	December 31,		December 31,
	2022		2021
	(in thousands)
Accrued paid time off	$	2,930	$	2,567
Accrued commissions		11,821		15,726
Accrued bonuses		20,426		15,854
Other accrued compensation		8,833		6,794
Total accrued compensation	$	44,010	$	40,941

Schedule of other accrued liabilities

	December 31,		December 31,
	2022		2021
	(in thousands)
Reserves for refunds to insurance carriers	$	18,948	$	17,210
Accrued charges for third-party testing		17,036		5,849
Testing and laboratory materials from suppliers		13,281		3,799
Marketing and corporate affairs		8,943		7,853
Legal, audit and consulting fees		36,710		11,758
Accrued shipping charges		485		969
Sales and income taxes payable		4,319		2,230
Accrued third-party service fees		6,631		13,442
Clinical trials and studies		23,301		11,218
Operating lease liabilities, current portion		7,639		5,752
Property and equipment purchases		1,821		1,853
Other accrued interest		1,078		1,078
Other accrued expenses		4,022		10,342
Total other accrued liabilities	$	144,214	$	93,353

Schedule of insurance carrier reserve balance

	December 31,		December 31,
	2022		2021
	(in thousands)
Beginning balance	$	17,210	$	17,366
Additional reserves		23,718		16,340
Refunds to carriers		(14,558)		(10,784)
Reserves released to revenue		(7,422)		(5,712)
Ending balance	$	18,948	$	17,210