The accompanying unaudited condensed consolidated statements of income (loss) and comprehensive income (loss) include expenses and revenues to and from related parties for the three and nine months ended September 30, 2021 and 2020 as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
(in thousands)	2021		2020		2021		2020
Revenues	$	476	$	509	$	1,915	$	1,545
Total revenues from related parties	476		509		1,915		1,545
Cost of services	(755)		(500)		(2,184)		(1,666)
General and administrative	(66)		(63)		(479)		(163)
Total expense from related parties	$	(821)	$	(563)	$	(2,663)	$	(1,829)

The accompanying unaudited condensed consolidated balance sheets include accruals from related parties as of September 30, 2021 and December 31, 2020 as follows:


(in thousands)	September 30, 2021		December 31, 2020
Current liabilities:
Accounts payable	$	2,606	$	2,725
Total liabilities from related parties	$	2,606	$	2,725

In 2021 and 2020, the related party transactions included the following:

•The Company purchased PPO network services from a company controlled by Hellman & Friedman LLC, an affiliate of H&F, to supplement our provider network. We also recognize revenues from that same company for the use of our provider network and other claims processing services.

•The Company has obtained insurance brokered through a company controlled by Hellman & Friedman LLC.

•The Company reimburses Hellman & Friedman LLC for reasonable out of pocket expenses that include travel, lodging, meals, and any similar expenses.

•Companies controlled or managed by members of the Board have participated in the PIPE Investment, including the Senior Convertible PIK Notes.