SALES SERVICE REVENUE, NET AND ACCOUNTS RECEIVABLE (Tables)

9 Months Ended

Sep. 30, 2018

Sales Service Revenue, Net and Accounts Receivable [Abstract]

Service revenue, net for the three and nine months ended September 30, 2018 and 2017 were as follows (prior-period amounts are not adjusted under the modified-retrospective method of adoption):



	For the Three Months Ended September 30,
(dollars in thousands)	Diagnostic Testing				Biomarker Testing				Total
	2018		2017		2018		2017		2018		2017
Medicaid	$	15	$	4	$	-	$	-	$	15	$	4
Medicare		288		165		-		-		288		165
Self-pay		48		33		-		-		48		33
Third party payers		289		114		-		-		289		114
Contract diagnostics		-		-		168		-		168		-
Revenues, net of contractual allowances	$	640	$	316	$	168	$	-	$	808	$	316



	For the Nine Months Ended September 30,
(dollars in thousands)	Diagnostic Testing				Biomarker Testing				Total
	2018		2017		2018		2017		2018		2017
Medicaid	$	38	$	24	$	-	$	-	$	38	$	24
Medicare		703		454		-		-		703		454
Self-pay		94		87		-		-		94		87
Third party payers		639		370		-		-		639		370
Contract diagnostics		-		-		1,024		-		1,024		-
Revenues, net of contractual allowances	$	1,474	$	935	$	1,024	$	-	$	2,498	$	935

Schedule of Gross to Net Sales Adjustments

The following table presents our revenues initially recognized for each associated payor class during the three and nine months ended September 30, 2018 and 2017.



	For the Three Months Ended September 30,
					Contractual Allowances and				Revenues, net of Contractual
	Gross Revenues				adjustments				Allowances and adjustments
	2018		2017		2018		2017		2018		2017
Medicaid	$	30	$	7	$	(15)	$	(3)	$	15	$	4
Medicare		293		128		(5)		37		288		165
Self-pay		48		37		-		(4)		48		33
Third party payers		713		323		(424)		(209)		289		114
Contract diagnostics		168		-		-		-		168		-
		1,252		495		(444)		(179)		808		316
Clinical research grants and other		15		11		-		-		15		11
	$	1,267	$	506	$	(444)	$	(179)	$	823	$	327



	For the Nine Months Ended September 30,
					Contractual Allowances and				Revenues, net of Contractual
	Gross Revenues				adjustments				Allowances and adjustments
	2018		2017		2018		2017		2018		2017
Medicaid	$	71	$	72	$	(33)	$	(48)	$	38	$	24
Medicare		722		422		(19)		32		703		454
Self-pay		94		115		-		(28)		94		87
Third party payers		1,561		918		(922)		(548)		639		370
Contract diagnostics		1,024		-		-		-		1,024		-
		3,472		1,527		(974)		(592)		2,498		935
Clinical research grants and other		80		11		-		-		80		11
	$	3,552	$	1,538	$	(974)	$	(592)	$	2,578	$	946

Schedule of Reported Revenues Net of Collection Allowance

The following table presents our reported revenues net of the collection allowance and adjustments for the three and nine months ended September 30, 2018 and 2017.



	For the Three Months Ended September 30,
	Revenues, net of
(dollars in thousands)	Contractual Allowances				Allowances for doubtful
	and adjustments				accounts				Total
	2018		2017		2018		2017		2018		2017
Medicaid	$	15	$	4	$	(15)	$	(1)	$	-	$	3
Medicare		288		165		(43)		(30)		245		135
Self-pay		48		33		-		(6)		48		27
Third party payers		289		114		(115)		(20)		174		94
Contract diagnostics		168		-		-		-		168		-
		808		316		(173)		(57)		635		259
Clinical research grants and other		15		11		-		-		15		11
	$	823	$	327	$	(173)	$	(57)	$	650	$	270



	For the Nine Months Ended September 30,
	Revenues, net of
(dollars in thousands)	Contractual Allowances				Allowances for doubtful
	and adjustments				accounts				Total
	2018		2017		2018		2017		2018		2017
Medicaid	$	38	$	24	$	(38)	$	(5)	$	-	$	19
Medicare		703		454		(105)		(83)		598		371
Self-pay		94		87		-		(16)		94		71
Third party payers		639		370		(256)		(64)		383		306
Contract diagnostics		1,024		-		-		-		1,024		-
		2,498		935		(399)		(168)		2,099		767
Clinical research grants and other		80		11		-		-		80		11
	$	2,578	$	946	$	(399)	$	(168)	$	2,179	$	778

Schedule of Receivables

The following summarizes the mix of receivables:



	September 30, 2018		December 31, 2017
Medicaid	$	113	$	37
Medicare		631		256
Self-pay		81		53
Third party payers		1,215		1,066
Contract diagnostic services		139		445
Other		-		-
	$	2,179	$	1,857
Less allowance for doubtful accounts		(1,521)		(1,127)
Accounts receivable, net	$	658	$	730

Schedule of Allowance for Doubtful Accounts

The following table presents the roll-forward of the allowance for doubtful accounts for the nine months ended September 30, 2018.



			Allowance for
			Doubtful
(dollars in thousands)			Accounts
Balance, January 1, 2018			$	(1,127)
Collection Allowance:
Medicaid	$	(38)
Medicare		(105)
Third party payers		(256)
Service revenue, net		(399)
Bad debt expense	$	5
Total charges				(394)
Balance, September 30, 2018			$	(1,521)