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Balance Sheet Components (Tables)
6 Months Ended
Jun. 30, 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 and six months ended June 30, 2024 and 2023:

Three Months Ended

    

June 30, 

2024

2023

(in thousands)

Beginning balance

$

7,252

$

5,134

(Reversal of) Provision for doubtful accounts

(185)

446

Write-offs

(46)

Total

$

7,021

$

5,580

Six Months Ended

    

June 30, 

2024

2023

(in thousands)

Beginning balance

$

6,481

$

3,830

Provision for doubtful accounts

744

1,750

Write-offs

(204)

Total

$

7,021

$

5,580

Schedule of property and equipment

June 30, 

December 31, 

Useful Life

2024

    

2023

(in thousands)

Machinery and equipment

3-5 years

$

94,785

$

85,626

Computer equipment

3 years

3,040

 

1,850

Purchased and capitalized software held for internal use

3 years

10,672

11,636

Leasehold improvements

Lesser of useful life or lease term

47,666

 

38,999

Construction-in-process

41,577

 

29,392

197,740

 

167,503

Less: Accumulated depreciation and amortization

(64,460)

 

(56,293)

Total Property and Equipment, net

$

133,280

$

111,210

Schedule of other accrued liabilities

June 30, 

    

December 31, 

2024

    

2023

(in thousands)

Reserves for refunds to insurance carriers

$

16,465

$

23,245

Accrued charges for third-party testing

10,574

14,823

Testing and laboratory materials from suppliers

14,142

11,229

Marketing and corporate affairs

11,792

10,085

Short term advances

13,899

Legal, audit and consulting fees

31,979

 

43,897

Accrued shipping charges

1,800

3,646

Sales and income tax payable

4,053

3,731

Accrued third-party service fees

8,173

7,111

Clinical trials and studies

 

7,502

12,126

Operating lease liabilities, current portion

12,384

11,621

Property and equipment purchases

5,330

4,316

Other accrued interest

1,078

1,078

Other accrued expenses

 

2,060

2,497

Total other accrued liabilities

$

141,231

$

149,405

Summary of reserve balance and activities for refunds to insurance carriers

June 30, 

2024

    

2023

(in thousands)

Beginning balance

$

23,245

$

18,948

Additional reserves

 

1,065

 

5,148

Refunds to carriers

 

(3,095)

(963)

Reserves released to revenue

(4,750)

(7,653)

Ending balance

$

16,465

$

15,480