Balance Sheet Components (Tables)

9 Months Ended

Sep. 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 nine months ended September 30, 2024 and 2023:

	Three Months Ended
	September 30,
	2024		2023
		(in thousands)
Beginning balance	$	7,021	$	5,580
(Reversal of) Provision for doubtful accounts		(536)		454
Write-offs		(233)		—
Total	$	6,252	$	6,034

	Nine Months Ended
	September 30,
	2024		2023
		(in thousands)
Beginning balance	$	6,481	$	3,830
Provision for doubtful accounts		208		2,204
Write-offs		(437)		—
Total	$	6,252	$	6,034

Schedule of property and equipment

		September 30,		December 31,
	Useful Life	2024		2023
		(in thousands)
Machinery and equipment	3-5 years	$	104,443	$	85,626
Computer equipment	3 years		3,040		1,850
Purchased and capitalized software held for internal use	3 years		11,104		11,636
Leasehold improvements	Lesser of useful life or lease term		48,080		38,999
Construction-in-process			46,631		29,392
			213,298		167,503
Less: Accumulated depreciation and amortization			(71,128)		(56,293)
Total Property and Equipment, net		$	142,170	$	111,210

Schedule of other accrued liabilities

	September 30,		December 31,
	2024		2023
	(in thousands)
Reserves for refunds to insurance carriers	$	15,778	$	23,245
Accrued charges for third-party testing		9,924		14,823
Testing and laboratory materials from suppliers		9,823		11,229
Marketing and corporate affairs		15,526		10,085
Legal, audit and consulting fees		36,535		43,897
Accrued shipping charges		2,180		3,646
Sales and income tax payable		5,061		3,731
Accrued third-party service fees		8,853		7,111
Clinical trials and studies		7,744		12,126
Operating lease liabilities, current portion		9,762		11,621
Property and equipment purchases		3,397		4,316
Other accrued interest		1		1,078
Other accrued expenses		1,592		2,497
Total other accrued liabilities	$	126,176	$	149,405

Summary of reserve balance and activities for refunds to insurance carriers

	September 30,
	2024		2023
	(in thousands)
Beginning balance	$	23,245	$	18,948
Additional reserves		1,506		7,348
Refunds to carriers		(3,095)		(1,236)
Reserves released to revenue		(5,878)		(8,851)
Ending balance	$	15,778	$	16,209