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Balance Sheet Components (Tables)
6 Months Ended
Jun. 30, 2023
Balance Sheet Components  
Schedule of allowances for credit losses related to trade accounts receivable and other receivables

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The following is a roll-forward of the allowances for doubtful accounts related to trade accounts receivable for the three and six months ended June 30, 2023 and 2022:

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Three Months Ended

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June 30, 

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2023

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2022

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(in thousands)

Beginning balance

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$

5,134

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$

2,392

Provision for doubtful accounts

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​

446

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​

1,170

Write-offs

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—

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(1)

Total

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$

5,580

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$

3,561

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Six Months Ended

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June 30, 

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2023

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2022

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(in thousands)

Beginning balance

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$

3,830

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$

2,429

Provision for doubtful accounts

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1,750

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​

1,501

Write-offs

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—

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(369)

Total

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$

5,580

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$

3,561

Schedule of property and equipment

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June 30, 

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December 31, 

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Useful Life

2023

    

2022

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(in thousands)

Machinery and equipment

3-5 years

$

78,705

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$

66,262

Computer equipment

3 years

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1,701

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1,308

Purchased and capitalized software held for internal use

3 years

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6,739

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5,464

Leasehold improvements

Lesser of useful life or lease term

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29,806

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29,747

Construction-in-process

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31,091

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25,370

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148,042

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128,151

Less: Accumulated depreciation and amortization

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(45,121)

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(35,698)

Total Property and Equipment, net

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$

102,921

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$

92,453

Schedule of other accrued liabilities

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June 30, 

    

December 31, 

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2023

    

2022

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(in thousands)

Reserves for refunds to insurance carriers

$

15,480

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$

18,948

Accrued charges for third-party testing

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9,401

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17,036

Testing and laboratory materials from suppliers

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13,493

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13,281

Marketing and corporate affairs

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9,822

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8,943

Legal, audit and consulting fees

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36,343

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36,710

Accrued shipping charges

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1,294

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485

Sales and income tax payable

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4,624

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4,319

Accrued third-party service fees

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6,890

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6,631

Clinical trials and studies

 

11,371

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23,301

Operating lease liabilities, current portion

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10,435

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7,639

Property and equipment purchases

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3,148

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1,821

Other accrued interest

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1,078

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​

1,078

Other accrued expenses

 

2,134

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​

4,022

Total other accrued liabilities

$

125,513

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$

144,214

Summary of reserve balance and activities for refunds to insurance carriers

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June 30, 

    

June 30, 

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2023

    

2022

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(in thousands)

Beginning balance

$

18,948

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$

17,210

Additional reserves

 

5,148

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8,576

Refunds to carriers

 

(963)

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(793)

Reserves released to revenue

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(7,653)

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(9,081)

Ending balance

$

15,480

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$

15,912

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