XML 35 R25.htm IDEA: XBRL DOCUMENT v3.23.3
Balance Sheet Components (Tables)
9 Months Ended
Sep. 30, 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 doubtful accounts related to trade accounts receivable for the three and nine months ended September 30, 2023 and 2022:

​

​

​

​

​

​

​

​

​

​

Three Months Ended

​

    

September 30, 

​

​

2023

​

​

2022

​

​

​

(in thousands)

Beginning balance

​

$

5,580

​

$

3,561

Provision for doubtful accounts

​

​

454

​

​

1,115

Total

​

$

6,034

​

$

4,676

​

​

​

​

​

​

​

​

​

​

Nine Months Ended

​

    

September 30, 

​

​

2023

​

2022

​

​

​

(in thousands)

Beginning balance

​

$

3,830

​

$

2,429

Provision for doubtful accounts

​

​

2,204

​

​

2,615

Write-offs

​

​

—

​

​

(368)

Total

​

$

6,034

​

$

4,676

Schedule of property and equipment

​

​

​

​

​

​

​

​

​

​

September 30, 

​

December 31, 

​

Useful Life

2023

    

2022

​

​

(in thousands)

Machinery and equipment

3-5 years

$

83,481

​

$

66,262

Computer equipment

3 years

​

1,812

​

 

1,308

Purchased and capitalized software held for internal use

3 years

​

10,275

​

​

5,464

Leasehold improvements

Lesser of useful life or lease term

​

39,000

​

 

29,747

Construction-in-process

​

​

20,845

​

 

25,370

​

​

​

155,413

​

 

128,151

Less: Accumulated depreciation and amortization

​

​

(50,583)

​

 

(35,698)

Total Property and Equipment, net

​

$

104,830

​

$

92,453

Schedule of other accrued liabilities

​

​

​

​

​

​

​

​

September 30, 

    

December 31, 

​

2023

    

2022

​

(in thousands)

Reserves for refunds to insurance carriers

$

16,209

​

$

18,948

Accrued charges for third-party testing

​

10,960

​

​

17,036

Testing and laboratory materials from suppliers

​

19,902

​

​

13,281

Marketing and corporate affairs

​

8,752

​

​

8,943

Legal, audit and consulting fees

​

35,822

​

 

36,710

Accrued shipping charges

​

1,203

​

​

485

Sales and income tax payable

​

5,715

​

​

4,319

Accrued third-party service fees

​

6,865

​

​

6,631

Clinical trials and studies

 

11,056

​

​

23,301

Operating lease liabilities, current portion

​

11,038

​

​

7,639

Property and equipment purchases

​

1,617

​

​

1,821

Other accrued interest

​

2,695

​

​

1,078

Other accrued expenses

 

1,906

​

​

4,022

Total other accrued liabilities

$

133,740

​

$

144,214

Summary of reserve balance and activities for refunds to insurance carriers

​

​

​

​

​

​

​

​

September 30, 

    

September 30, 

​

2023

    

2022

​

(in thousands)

Beginning balance

$

18,948

​

$

17,210

Additional reserves

 

7,348

​

 

15,665

Refunds to carriers

 

(1,236)

​

​

(990)

Reserves released to revenue

​

(8,851)

​

​

(13,947)

Ending balance

$

16,209

​

$

17,938

​

​

​

​

​

​

​