Other Financial Information

6 Months Ended

Jun. 30, 2022

Other Financial Information [Abstract]

Other Financial Information

Note 8. Other Financial Information

Accounts Receivable and Allowance for Doubtful Accounts

Accounts receivable consist primarily of amounts due to the Company related to product sales. It is the practice of the Company to provide for uncollectible accounts in the period the accounts are determined to be uncollectible.

The following table summarizes the activity in the allowance for doubtful accounts:

	June 30, 2022			December 31, 2021
Beginning balance	$	99		$	—
Amounts charged to costs and expenses (recoveries)		(148	)	358
Write-offs		104			(259	)
Ending balance	$	55		$	99

Other Receivables

	June 30, 2022		December 31, 2021
Other receivable	$	7,247	$	8,188

The other receivable balance as of June 30, 2022 and December 31, 2021 represents amounts due from Jabil, the manufacturer of the Company’s test kits in connection with procurement of component parts.

Prepaid Expenses

The following table summarizes the components of prepaid expenses:

	June 30, 2022		December 31, 2021
Prepaid expenses	$	1,250	$	307
Prepaid insurance		2,791		588
Prepaid inventory		408		9,379
Total	$	4,449	$	10,274

As of June 30, 2022 and December 31, 2021, prepaid inventory includes $0.4 million and $9.4 million, respectively, of advanced payments related to procurement of inventories of components to be used in assembling test kits.

Accrued Liabilities

Accrued liabilities consist of the following:

	June 30, 2022		December 31, 2021
Professional fees	$	1,955	$	612
Accrued manufacturing and inventory purchases		14,756		17,200
Canada importation taxes		2,717		1,551
Payroll liabilities		5,426		4,466
Royalty liabilities		339		1,662
Accrued sales tax		1,787		2,215
Early exercise liability		155		189
Accrued interest		247		—
Insurance premium liability		1,744		—
Other		2,034		1,267
Total	$	31,160	$	29,162