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Revision of Prior Period Financial Statements (Tables) | 12 Months Ended
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Dec. 31, 2020
Accounting Changes and Error Corrections [Abstract] |
Schedule of Revised Consolidated Statements | As discussed in Note 1, the Company has revised its prior period financial statements to correct for immaterial errors in its accounting for revenues, contractual allowances, allowance for doubtful accounts and certain other items, the impact of which is presented below (in thousands, except share data): Revised Consolidated Balance Sheets
| As of December 31, 2018
| As Reported |  | Adjustment |  | As Revised
Assets |  |  |  |  |
Accounts receivable, net | $ | 21,977 |  |  | $ | (2,187) |  |  | $ | 19,790 |
Total current assets | 106,482 |  |  | (2,187) |  |  | 104,295 |
Total assets | 119,710 |  |  | (2,187) |  |  | 117,523 |
Liabilities and Stockholders’ Equity |
Accrued liabilities | 26,570 |  |  | 118 |  |  | 26,688 |
Deferred revenue | 1,243 |  |  | (20) |  |  | 1,223 |
Total current liabilities | 30,236 |  |  | 98 |  |  | 30,334 |
Total liabilities | 65,288 |  |  | 98 |  |  | 65,386 |
Accumulated other comprehensive loss | (41) |  |  | 25 |  |  | (16) |
Accumulated deficit | (203,515) |  |  | (2,310) |  |  | (205,825) |
Total stockholders’ equity | 54,422 |  |  | (2,285) |  |  | 52,137 |
Total liabilities and stockholders’ equity | 119,710 |  |  | (2,187) |  |  | 117,523 |
Revised Consolidated Statements of Operations
| Year ended December 31, 2018
| As Reported |  | Adjustment |  | As Revised
Revenue | $ | 147,293 |  |  | $ | (16) |  |  | $ | 147,277 |
Cost of revenue | 38,579 |  |  | 216 |  |  | 38,795 |
Gross profit | 108,714 |  |  | (232) |  |  | 108,482 |
Research and development | 20,750 |  |  | 110 |  |  | 20,860 |
Selling, general and administrative | 131,582 |  |  | 1,731 |  |  | 133,313 |
Total operating expenses | 152,332 |  |  | 1,841 |  |  | 154,173 |
Loss from operations | (43,618) |  |  | (2,073) |  |  | (45,691) |
Other income, net | 1,526 |  |  | (25) |  |  | 1,501 |
Loss before income taxes | (48,236) |  |  | (2,098) |  |  | (50,334) |
Net loss | (48,280) |  |  | (2,098) |  |  | (50,378) |
Net loss per common share, basic and diluted | (2.02) |  |  | (0.09) |  |  | (2.11) |
Revised Consolidated Statements of Comprehensive Loss
| Year ended December 31, 2018
| As Reported |  | Adjustment |  | As Revised
Net loss | $ | (48,280) |  |  | $ | (2,098) |  |  | $ | (50,378) |
Net change in unrealized gains on available-for-sale securities | 24 |  |  | 25 |  |  | 49 |
Comprehensive loss | (48,256) |  |  | (2,073) |  |  | (50,329) |
Revised Consolidated Statements of Cash Flows
| Year ended December 31, 2018
| As Reported |  | Adjustment |  | As Revised
Cash flows from operating activities |  |  |  |  |
Net loss | $ | (48,280) |  |  | $ | (2,098) |  |  | $ | (50,378) |
Adjustments to reconcile net loss to net cash used in operating activities: |  |  |  |  |
Provision for bad debt and contractual allowances | 15,218 |  |  | 1,230 |  |  | 16,448 |
Changes in operating assets and liabilities: |  |  |  |  |
Accounts receivable | (22,885) |  |  | 1,138 |  |  | (21,747) |
Accrued liabilities | 10,776 |  |  | (275) |  |  | 10,501 |
Deferred revenue | 5 |  |  | (20) |  |  | (15) |
Net cash used in operating activities | (29,068) |  |  | (25) |  |  | (29,093) |
Cash flows from investing activities |  |  |  |  |
Purchases of available-for-sale investments | (93,158) |  |  | 25 |  |  | (93,133) |
Net cash provided by investing activities | 34,117 |  |  | 25 |  |  | 34,142 |
Revised Consolidated Statements of Shareholder's Equity
| Year Ended December 31, 2018
| As Reported |  | Adjustment |  | As Revised
Unrealized loss on investments | $ | 24 |  |  | $ | 25 |  |  | $ | 49 |
Accumulated other comprehensive loss ending balance | (41) |  |  | 25 |  |  | (16) |
Accumulated deficit beginning balance | (156,589) |  |  | (212) |  |  | (156,801) |
Net loss | (48,280) |  |  | (2,098) |  |  | (50,378) |
Accumulated deficit ending balance | (203,515) |  |  | (2,310) |  |  | (205,825) |
Total stockholders' equity | 54,422 |  |  | (2,285) |  |  | 52,137 |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22663-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22644-107794 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22658-107794 + Details
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