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SALES SERVICE REVENUE, NET AND ACCOUNTS RECEIVABLE (Tables) | 3 Months Ended
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Mar. 31, 2021
SALES SERVICE REVENUE, NET AND ACCOUNTS RECEIVABLE [Abstract] |
Schedule of Net Revenues | Service revenue, net for the three months ended March 31, 2021 and 2020 were as follows:
|  | For the Three Months Ended March 31,
(dollars in thousands) |  | Diagnostic Testing |  | Biomarker Testing |  | Total
|  | 2021 |  | 2020 |  | 2021 |  | 2020 |  | 2021 |  | 2020
Medicaid |  | $ | 13 |  | $ | 9 |  | $ | — |  | $ | — |  | $ | 13 |  | $ | 9
Medicare |  |  | 984 |  |  | 524 |  |  | — |  |  | — |  |  | 984 |  |  | 524
Self-pay |  |  | 47 |  |  | 50 |  |  | — |  |  | — |  |  | 47 |  |  | 50
Third party payers |  |  | 900 |  |  | 517 |  |  | — |  |  | — |  |  | 900 |  |  | 517
Contract diagnostics |  |  | — |  |  | — |  |  | — |  |  | 358 |  |  | — |  |  | 358
Service revenue, net |  | $ | 1,944 |  | $ | 1,100 |  | $ | — |  | $ | 358 |  | $ | 1,944 |  | $ | 1,458
Schedule of Gross to Net Sales Adjustments | The following table presents our revenues initially recognized for each associated payer class during the three months ended March 31, 2021 and 2020.
|  | For the Three Months Ended March 31,
(dollars in thousands) |  |  |  | Contractual Allowances and |  | Revenues, net of Contractual
|  | Gross Revenues |  | adjustments |  | Allowances and adjustments
|  | 2021 |  | 2020 |  | 2021 |  | 2020 |  | 2021 |  | 2020
Medicaid |  | $ | 13 |  | $ | 9 |  | $ | — |  | $ | — |  | $ | 13 |  | $ | 9
Medicare |  |  | 984 |  |  | 524 |  |  | — |  |  | — |  |  | 984 |  |  | 524
Self-pay |  |  | 47 |  |  | 50 |  |  | — |  |  | — |  |  | 47 |  |  | 50
Third party payers |  |  | 3,133 |  |  | 1,808 |  |  | (2,233) |  |  | (1,291) |  |  | 900 |  |  | 517
Contract diagnostics |  |  | — |  |  | 358 |  |  | — |  |  | — |  |  | — |  |  | 358
|  |  | 4,177 |  |  | 2,749 |  |  | (2,233) |  |  | (1,291) |  |  | 1,944 |  |  | 1,458
Other |  |  | 167 |  |  | 24 |  |  | — |  |  | — |  |  | 167 |  |  | 24
|  | $ | 4,344 |  | $ | 2,773 |  | $ | (2,233) |  | $ | (1,291) |  | $ | 2,111 |  | $ | 1,482
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 months ended March 31, 2021 and 2020.
|  | For the Three Months Ended March 31,
|  | Revenues, net of |  |  |  |
(dollars in thousands) |  | Contractual Allowances |  | Allowances for doubtful |  |
|  | and adjustments |  | accounts |  | Total
|  | 2021 |  | 2020 |  | 2021 |  | 2020 |  | 2021 |  | 2020
Medicaid |  | $ | 13 |  | $ | 9 |  | $ | (8) |  | $ | (8) |  | $ | 5 |  | $ | 1
Medicare |  |  | 984 |  |  | 524 |  |  | (99) |  |  | (79) |  |  | 885 |  |  | 445
Self-pay |  |  | 47 |  |  | 50 |  |  | — |  |  | — |  |  | 47 |  |  | 50
Third party payers |  |  | 900 |  |  | 517 |  |  | (180) |  |  | (179) |  |  | 720 |  |  | 338
Contract diagnostics |  |  | — |  |  | 358 |  |  | — |  |  | — |  |  | — |  |  | 358
|  |  | 1,944 |  |  | 1,458 |  |  | (287) |  |  | (266) |  |  | 1,657 |  |  | 1,192
Other |  |  | 167 |  |  | 24 |  |  | — |  |  | — |  |  | 167 |  |  | 24
|  | $ | 2,111 |  | $ | 1,482 |  | $ | (287) |  | $ | (266) |  | $ | 1,824 |  | $ | 1,216
Schedule of Receivables | The following summarizes the mix of receivables outstanding related to payer categories:
(dollars in thousands) |  | March 31, 2021 |  | December 31, 2020
Medicaid |  | $ | 106 |  | $ | 131
Medicare |  |  | 1,057 |  |  | 1,054
Self-pay |  |  | 232 |  |  | 276
Third party payers |  |  | 3,380 |  |  | 3,373
Contract diagnostic services and other |  |  | 151 |  |  | 53
|  | $ | 4,926 |  | $ | 4,887
Less allowance for doubtful accounts |  |  | (4,301) |  |  | (4,013)
Accounts receivable, net |  | $ | 625 |  | $ | 874
Schedule of Allowance for Doubtful Accounts | The following table presents the roll-forward of the allowance for doubtful accounts for the three months ended March 31, 2021.
|  |  |  |  | Allowance for
|  |  |  |  | Doubtful
(dollars in thousands) |  |  |  |  | Accounts
Balance, January 1, 2021 |  |  |  |  | $ | (4,013)
Collection Allowance: |  |  |  |  |  |
Medicaid |  | $ | (8) |  |  |
Medicare |  |  | (99) |  |  |
Third party payers |  |  | (180) |  |  |
|  |  | (287) |  |  |
Bad debt expense |  | $ | (1) |  |  |
Total charges |  |  |  |  |  | (288)
Balance, March 31, 2021 |  |  |  |  | $ | (4,301)
Schedule of Customer Revenue and Accounts Receivable Concentrations | Our customers are oncologists, hospitals, reference laboratories, physician-office laboratories, and pharma and biotech companies. Customers that accounted for 10% or greater of our net sales or accounts receivable for the identified periods is as follows:
|  | Net sales |  |  | Accounts receivable, as of |
|  | Three Months Ended |  |  |  |
|  | March 31, |  |  | March 31, |  | December 31, |
|  | 2021 |  | 2020 |  |  | 2021 |  | 2020 |
Customer A |  | * |  | 27 | % |  | * |  | * |
Customer B |  | * |  | 10 | % |  | * |  | * |
Customer C |  | * |  | * |  |  | 11 | % | * |
* represents less than 10% |  |  |  |  |  |  |  |  |  |

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