Balance Sheet Components (Tables)

3 Months Ended

Mar. 31, 2023

Balance Sheet Components

Schedule of allowances for credit losses related to trade accounts receivable and other receivables

The following is a roll-forward of the allowances for credit losses related to trade accounts receivable and other receivables for the three months ended March 31, 2023 and 2022:

	Three Months Ended
	March 31,
	2023		2022
		(in thousands)
Beginning balance	$	3,830	$	2,429
Provision for credit losses		1,304		331
Write-offs		—		(368)
Total	$	5,134	$	2,392

Schedule of property and equipment

		March 31,		December 31,
	Useful Life	2023		2022
		(in thousands)
Machinery and equipment	3-5 years	$	74,852	$	66,262
Computer equipment	3 years		1,700		1,308
Purchased and capitalized software held for internal use	3 years		6,739		5,464
Leasehold improvements	Lesser of useful life or lease term		29,761		29,747
Construction-in-process			28,148		25,370
			141,200		128,151
Less: Accumulated depreciation and amortization			(40,613)		(35,698)
Total Property and Equipment, net		$	100,587	$	92,453

Schedule of other accrued liabilities

	March 31,		December 31,
	2023		2022
	(in thousands)
Reserves for refunds to insurance carriers	$	14,271	$	18,948
Accrued charges for third-party testing		13,707		17,036
Testing and laboratory materials from suppliers		15,203		13,281
Marketing and corporate affairs		7,604		8,943
Legal, audit and consulting fees		21,793		36,710
Accrued shipping charges		1,004		485
Sales and income tax payable		5,091		4,319
Accrued third-party service fees		10,184		6,631
Clinical trials and studies		11,373		23,301
Operating lease liabilities, current portion		9,308		7,639
Property and equipment purchases		1,777		1,821
Other accrued interest		2,695		1,078
Other accrued expenses		4,628		4,022
Total other accrued liabilities	$	118,638	$	144,214

Summary of reserve balance and activities for refunds to insurance carriers

	March 31,		March 31,
	2023		2022
	(in thousands)
Beginning balance	$	18,948	$	17,210
Additional reserves		2,384		3,502
Refunds to carriers		(350)		(1,991)
Reserves released to revenue		(6,711)		(1,395)
Ending balance	$	14,271	$	17,326