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SALES SERVICE REVENUE, NET AND ACCOUNTS RECEIVABLE (Tables)

9 Months Ended

Sep. 30, 2021

SALES SERVICE REVENUE, NET AND ACCOUNTS RECEIVABLE [Abstract]

Schedule of Net Revenues

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​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	For the Three Months Ended September 30,
(dollars in thousands)	​	Diagnostic Testing					​	Biomarker Testing					​	Total
​		2021			2020			2021			2020			2021			2020
Medicaid	​	$	4	​	$	15	​	$	—	​	$	—	​	$	4	​	$	15
Medicare	​		942	​		811	​		—	​		—	​		942	​		811
Self-pay	​		65	​		196	​		—	​		—	​		65	​		196
Third party payers	​		952	​		950	​		—	​		—	​		952	​		950
Contract diagnostics	​		—	​		—	​		35	​		26	​		35	​		26
Service revenue, net	​	$	1,963	​	$	1,972	​	$	35	​	$	26	​	$	1,998	​	$	1,998

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​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	For the Nine Months Ended September 30,
(dollars in thousands)	​	Diagnostic Testing					​	Biomarker Testing					​	Total
​		2021			2020			2021			2020			2021			2020
Medicaid	​	$	35	​	$	40	​	$	—	​	$	—	​	$	35	​	$	40
Medicare	​		2,935	​		1,979	​		—	​		—	​		2,935	​		1,979
Self-pay	​		181	​		332	​		—	​		—	​		181	​		332
Third party payers	​		2,773	​		2,313	​		—	​		—	​		2,773	​		2,313
Contract diagnostics	​		—	​		—	​		56	​		408	​		56	​		408
Service revenue, net	​	$	5,924	​	$	4,664	​	$	56	​	$	408	​	$	5,980	​	$	5,072

Schedule of Gross to Net Sales Adjustments

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​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	For the Three Months Ended September 30,
(dollars in thousands)	​	​					​	Contractual Allowances and					​	Revenues, net of Contractual
​	​	Gross Revenues					​	adjustments					​	Allowances and adjustments
​		2021			2020			2021			2020			2021			2020
Medicaid	​	$	4	​	$	15	​	$	—	​	$	—	​	$	4	​	$	15
Medicare	​		942	​		811	​		—	​		—	​		942	​		811
Self-pay	​		65	​		196	​		—	​		—	​		65	​		196
Third party payers	​		3,313	​		3,188	​		(2,361)	​		(2,238)	​		952	​		950
Contract diagnostics	​		35	​		26	​		—	​		—	​		35	​		26
​	​		4,359	​		4,236	​		(2,361)	​		(2,238)	​		1,998	​		1,998
Other	​		141	​		51	​		—	​		—	​		141	​		51
​	​	$	4,500	​	$	4,287	​	$	(2,361)	​	$	(2,238)	​	$	2,139	​	$	2,049

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​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	For the Nine Months Ended September 30,
(dollars in thousands)	​	​					​	Contractual Allowances and					​	Revenues, net of Contractual
​	​	Gross Revenues					​	adjustments					​	Allowances and adjustments
​		2021			2020			2021			2020			2021			2020
Medicaid	​	$	35	​	$	40	​	$	—	​	$	—	​	$	35	​	$	40
Medicare	​		2,935	​		1,979	​		—	​		—	​		2,935	​		1,979
Self-pay	​		181	​		335	​		—	​		(3)	​		181	​		332
Third party payers	​		9,670	​		7,944	​		(6,897)	​		(5,631)	​		2,773	​		2,313
Contract diagnostics	​		56	​		408	​		—	​		—	​		56	​		408
​	​		12,877	​		10,706	​		(6,897)	​		(5,634)	​		5,980	​		5,072
Other	​		514	​		104	​		—	​		—	​		514	​		104
​	​	$	13,391	​	$	10,810	​	$	(6,897)	​	$	(5,634)	​	$	6,494	​	$	5,176

Schedule of Reported Revenues Net of Collection Allowance

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​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	For the Three Months Ended September 30,
​	​	Revenues, net of					​	​					​
(dollars in thousands)	​	Contractual Allowances					​	Allowances for doubtful					​
​	​	and adjustments					​	accounts					​	Total
​		2021			2020			2021			2020			2021			2020
Medicaid	​	$	4	​	$	15	​	$	(3)	​	$	(15)	​	$	1	​	$	—
Medicare	​		942	​		811	​		(47)	​		(121)	​		895	​		690
Self-pay	​		65	​		196	​		—	​		—	​		65	​		196
Third party payers	​		952	​		950	​		157	​		(286)	​		1,109	​		664
Contract diagnostics	​		35	​		26	​		—	​		—	​		35	​		26
​	​		1,998	​		1,998	​		107	​		(422)	​		2,105	​		1,576
Other	​		141	​		51	​		—	​		—	​		141	​		51
​	​	$	2,139	​	$	2,049	​	$	107	​	$	(422)	​	$	2,246	​	$	1,627

​

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	For the Nine Months Ended September 30,
​	​	Revenues, net of					​	​					​
(dollars in thousands)	​	Contractual Allowances					​	Allowances for doubtful					​
​	​	and adjustments					​	accounts					​	Total
​		2021			2020			2021			2020			2021			2020
Medicaid	​	$	35	​	$	40	​	$	(2)	​	$	(40)	​	$	33	​	$	—
Medicare	​		2,935	​		1,979	​		(36)	​		(296)	​		2,899	​		1,683
Self-pay	​		181	​		332	​		—	​		—	​		181	​		332
Third party payers	​		2,773	​		2,313	​		(42)	​		(689)	​		2,731	​		1,624
Contract diagnostics	​		56	​		408	​		—	​		—	​		56	​		408
​	​		5,980	​		5,072	​		(80)	​		(1,025)	​		5,900	​		4,047
Other	​		514	​		104	​		—	​		—	​		514	​		104
​	​	$	6,494	​	$	5,176	​	$	(80)	​	$	(1,025)	​	$	6,414	​	$	4,151

Schedule of Receivables

The following summarizes the mix of receivables outstanding related to payer categories:

​	​	​	​	​	​	​
(dollars in thousands)		September 30, 2021			December 31, 2020
Medicaid	​	$	17	​	$	131
Medicare	​		492	​		1,054
Self-pay	​		94	​		276
Third party payers	​		1,102	​		3,373
Contract diagnostic services and other	​		168	​		53
​	​	$	1,873	​	$	4,887
Less allowance for doubtful accounts	​		(1,303)	​		(4,013)
Accounts receivable, net	​	$	570	​	$	874

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, 2021.

​	​	​	​	​	​	​
​		​	​		Allowance for
​	​	​	​	​	Doubtful
(dollars in thousands)	​	​	​	​	Accounts
Balance, January 1, 2021		​		​	$	(4,013)
Collection Allowance:		​		​
Medicaid	​	$	(2)	​
Medicare	​		(36)	​
Third party payers	​		(42)	​
​	​		(80)	​
Bad debt expense	​	$	(2)	​
Total charges	​			​		(82)
Write-offs	​	​	​	​	​	2,792
Balance, September 30, 2021	​			​	$	(1,303)

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:

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Net sales

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Accounts receivable, as of

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Three Months Ended

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Nine Months Ended

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September 30,

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December 31,

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Customer A

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* represents less than 10%

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