Balance Sheet Components (Tables)

3 Months Ended

Mar. 31, 2024

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 months ended March 31, 2024 and 2023:

	Three Months Ended
	March 31,
	2024		2023
		(in thousands)
Beginning balance	$	6,481	$	3,830
Provision for doubtful accounts		929		1,304
Write-offs		(158)		—
Total	$	7,252	$	5,134

Schedule of property and equipment

		March 31,		December 31,
	Useful Life	2024		2023
		(in thousands)
Machinery and equipment	3-5 years	$	90,737	$	85,626
Computer equipment	3 years		2,000		1,850
Purchased and capitalized software held for internal use	3 years		11,116		11,636
Leasehold improvements	Lesser of useful life or lease term		47,478		38,999
Construction-in-process			33,192		29,392
			184,523		167,503
Less: Accumulated depreciation and amortization			(58,732)		(56,293)
Total Property and Equipment, net		$	125,791	$	111,210

Schedule of other accrued liabilities

	March 31,		December 31,
	2024		2023
	(in thousands)
Reserves for refunds to insurance carriers	$	18,023	$	23,245
Accrued charges for third-party testing		13,167		14,823
Testing and laboratory materials from suppliers		17,880		11,229
Marketing and corporate affairs		9,688		10,085
Short term advances		7,050		—
Legal, audit and consulting fees		34,141		43,897
Accrued shipping charges		1,652		3,646
Sales and income tax payable		4,329		3,731
Accrued third-party service fees		7,764		7,111
Clinical trials and studies		6,961		12,126
Operating lease liabilities, current portion		11,957		11,621
Property and equipment purchases		4,429		4,316
Other accrued interest		2,695		1,078
Other accrued expenses		2,492		2,497
Total other accrued liabilities	$	142,228	$	149,405

Summary of reserve balance and activities for refunds to insurance carriers

	March 31,
	2024		2023
	(in thousands)
Beginning balance	$	23,245	$	18,948
Additional reserves		227		2,384
Refunds to carriers		(3,095)		(502)
Reserves released to revenue		(2,354)		(6,559)
Ending balance	$	18,023	$	14,271