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v3.21.1

Disaggregation of Revenues and Concentration Risk (Tables) | 3 Months Ended
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Mar. 31, 2021
Share-based Payment Arrangement [Abstract] |
Schedule of Consolidated Revenues Generated by Unaffiliated Customers | The following table presents the percentage of consolidated revenues generated by unaffiliated customers that individually represent greater than ten percent of consolidated revenues:
|  | Three Months Ended March 31, |
|  | 2021 |  |  | 2020 |
Medicare for DetermaRx™ |  |  | 27% |  |  |  | -% |
Medicare Advantage for DetermaRx™ |  |  | 27% |  |  |  | - |
Pharma Services Company A |  |  | 20% |  |  |  | * |
Pharma Services Company B |  |  | 15% |  |  |  | * |
Schedule of Consolidated Revenues Attributable to Products or Services | The following table presents the percentage of consolidated revenues attributable to products or services classes that represent greater than ten percent of consolidated revenues:
|  | Three Months Ended March 31, |
|  | 2021 |  |  | 2020 |
DetermaRx™ |  |  | 54% |  |  |  | 10% |
Pharma Services |  |  | 46% |  |  |  | 90% |
Total |  |  | 100% |  |  |  | 100% |
Schedule of Percentage of Consolidated Revenues Attributable to Geographical Locations | The following table presents the percentage of consolidated revenues attributable to geographical locations:
|  | Three Months Ended March 31, |
|  | 2021 |  |  | 2020 |
United States |  |  | 57% |  |  |  | 95% |
Outside of the United States – Pharma Services |  |  | 43% |  |  |  | 5% |
Total |  |  | 100% |  |  |  | 100% |
Schedule of Percentage of Total Consolidated Accounts Receivables | The following table presents accounts receivable, as a percentage of total consolidated accounts receivables, from third-party payers and other customers that provided in excess of 10% of Oncocyte’s total accounts receivable.
|  | March 31, 2021 |  |  | December 31, 2020 |
Pharma Services Company A |  |  | 24% |  |  |  | 35% |
Medicare for DetermaRx™ |  |  | 16% |  |  |  | 45% |
Pharma Services Company B |  |  | 18% |  |  |  | - |
Medicare Advantage for DetermaRx™ |  |  | 38% |  |  |  | - |

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- Definition Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227 + Details
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