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Balance Sheet Components (Tables)
3 Months Ended
Mar. 31, 2025
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 expected credit losses related to trade accounts receivable for the three months ended March 31, 2025 and 2024:

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Three Months Ended

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March 31, 

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2025

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2024

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(in thousands)

Beginning balance

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$

7,259

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$

6,481

Provision for expected credit losses

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195

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929

Write-offs

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(20)

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(158)

Total

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$

7,434

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$

7,252

Schedule of property and equipment

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March 31, 

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December 31, 

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Useful Life

2025

    

2024

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(in thousands)

Machinery and equipment

3-5 years

$

129,005

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$

117,076

Computer equipment

3 years

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3,287

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3,178

Purchased and capitalized software held for internal use

3 years

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14,587

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13,178

Leasehold improvements

Lesser of useful life or lease term

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48,883

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48,569

Construction-in-process

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71,271

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58,461

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267,033

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240,462

Less: Accumulated depreciation and amortization

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(86,580)

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(78,416)

Total property and equipment, net

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$

180,453

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$

162,046

Schedule of other accrued liabilities

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March 31, 

    

December 31, 

 

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2025

    

2024

 

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(in thousands)

 

Reserves for refunds to insurance carriers

$

10,171

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$

11,276

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Accrued charges for third-party testing

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16,963

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12,321

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Testing and laboratory materials from suppliers

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10,754

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7,893

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Marketing and corporate affairs

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17,898

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16,548

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Legal, audit and consulting fees

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66,097

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54,208

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Accrued shipping charges

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1,945

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1,625

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Sales and income tax payable

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5,602

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4,416

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Accrued third-party service fees

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8,812

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9,046

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Clinical trials and studies

 

10,788

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10,097

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Operating lease liabilities, current portion

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12,199

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10,168

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Property and equipment purchases

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9,525

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7,098

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Other accrued expenses

 

7,695

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2,197

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Total other accrued liabilities

$

178,449

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$

146,893

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Summary of reserve balance and activities for refunds to insurance carriers

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March 31, 

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2025

    

2024

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(in thousands)

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Beginning balance

$

11,276

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$

23,245

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Additional (reversals) reserves

 

(622)

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227

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Refunds to carriers

 

—

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(3,095)

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Reserves released to revenue

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(483)

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(2,354)

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Ending balance

$

10,171

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$

18,023

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