Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2020

Accounting Policies [Abstract]

Accounts Receivable, Allowance for Doubtful Accounts

The estimates and write-offs for the allowance for doubtful accounts for each reporting period were as follows:

	September 30, 2020		September 30, 2019
Balance, beginning of year	$	7,782	$	4,266
Change in allowance for doubtful accounts	7,031		6,937
Amounts written off	(6,025)		(3,539)
Balance, end of period	$	8,788	$	7,664

Schedules of Revenue by Customer

Revenues from Medicare and Medicaid as percentages of the Company's traditional revenue streams, excluding COVID-19 response sales and services, for the three and nine month periods ended September 30, 2020, were as follows:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Medicare Revenues	57	%	57	%	60	%	59	%
Medicaid Revenues	9	%	7	%	9	%	7	%
Total Medicare and Medicaid	66	%	64	%	69	%	66	%

Schedule of Estimated Useful Lives

The estimated useful lives of the property and equipment are as follows:

Description	Estimated Useful Lives
Medical Equipment	1 - 10 Years
Computer Equipment	5 Years
Office Furniture & Fixtures	5 - 10 Years
Leasehold Improvements	Shorter of Useful Life or Lease
Vehicles	5 Years
Building	15 - 39 Years
Land	Indefinite Life

The following table details the Company’s fixed assets:

	September 30, 2020		December 31, 2019
Medical equipment	$	62,490	$	56,202
Furniture and equipment	2,606		2,350
Land	2,138		2,138
Buildings	6,132		6,351
Leasehold improvements	290		301
Vehicles	922		1,110
Less: Accumulated depreciation	(18,261)		(13,680)
Property and equipment, net of accumulated depreciation and amortization	$	56,317	$	54,772

Schedule of Revenue by Source

The revenues from each major source are summarized in the following table:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Revenue from rentals under Topic 842
Ventilator rentals, non-invasive and invasive	$	19,962	$	17,213	$	58,672	$	50,990
Other durable medical equipment rentals	2,649		1,449		7,184		3,464
Revenue from sales and services under Topic 606
Equipment and supply sales	1,890		1,349		3,962		3,202
COVID-19 response sales and services	8,553		—		29,306		—
Service revenues	393		357		983		1,152
Total Revenues	$	33,447	$	20,368	$	100,107	$	58,808