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SALES SERVICE REVENUE, NET AND ACCOUNTS RECEIVABLE (Tables)

9 Months Ended

Sep. 30, 2023

SALES SERVICE REVENUE, NET AND ACCOUNTS RECEIVABLE [Abstract]

Schedule of Net Revenues


		For the Three Months Ended September 30,
(dollars in thousands)		Diagnostic Testing
		2023			2022
Medicaid		$	10		$	12
Medicare			1,691			936
Self-pay			39			109
Third party payers			1,998			1,003
Service revenue, net		$	3,738		$	2,060


		For the Nine Months Ended September 30,
(dollars in thousands)		Diagnostic Testing
		2023			2022
Medicaid		$	22		$	39
Medicare			3,736			2,986
Self-pay			155			206
Third party payers			4,661			3,060
Service revenue, net		$	8,574		$	6,291

Schedule of Gross to Net Sales Adjustments


		For the Three Months Ended September 30,
(dollars in thousands)								Contractual Allowances and						Revenues, net of Contractual
		Gross Revenues						adjustments						Allowances and adjustments
		2023			2022			2023			2022			2023			2022
Medicaid		$	10		$	12		$	—		$	—		$	10		$	12
Medicare			1,693			936			(2)			—			1,691			936
Self-pay			39			109			—			—			39			109
Third party payers			6,956			3,486			(4,958)			(2,483)			1,998			1,003
			8,698			4,543			(4,960)			(2,483)			3,738			2,060
Other			831			235			—			—			831			235
		$	9,529		$	4,778		$	(4,960)		$	(2,483)		$	4,569		$	2,295


		For the Nine Months Ended September 30,
(dollars in thousands)								Contractual Allowances and						Revenues, net of Contractual
		Gross Revenues						adjustments						Allowances and adjustments
		2023			2022			2023			2022			2023			2022
Medicaid		$	22		$	39		$	—		$	—		$	22		$	39
Medicare			3,738			2,986			(2)			—			3,736			2,986
Self-pay			155			206			—			—			155			206
Third party payers			16,233			10,664			(11,572)			(7,604)			4,661			3,060
			20,148			13,895			(11,574)			(7,604)			8,574			6,291
Other			2,469			977			—			—			2,469			977
		$	22,617		$	14,872		$	(11,574)		$	(7,604)		$	11,043		$	7,268

Schedule of Reported Revenues Net of Collection Allowance


		For the Three Months Ended September 30,
		Revenues, net of
(dollars in thousands)		Contractual Allowances						Allowances for doubtful
		and adjustments						accounts						Total
		2023			2022			2023			2022			2023			2022
Medicaid		$	10		$	12		$	(4)		$	(6)		$	6		$	6
Medicare			1,691			936			(20)			(24)			1,671			912
Self-pay			39			109			(3)			—			36			109
Third party payers			1,998			1,003			(24)			(50)			1,974			953
			3,738			2,060			(51)			(80)			3,687			1,980
Other			831			235			—			—			831			235
		$	4,569		$	2,295		$	(51)		$	(80)		$	4,518		$	2,215


		For the Nine Months Ended September 30,
		Revenues, net of
(dollars in thousands)		Contractual Allowances						Allowances for doubtful
		and adjustments						accounts						Total
		2023			2022			2023			2022			2023			2022
Medicaid		$	22		$	39		$	(10)		$	(19)		$	12		$	20
Medicare			3,736			2,986			(43)			(75)			3,693			2,911
Self-pay			155			206			(15)			—			140			206
Third party payers			4,661			3,060			(107)			(153)			4,554			2,907
			8,574			6,291			(175)			(247)			8,399			6,044
Other			2,469			977			—			—			2,469			977
		$	11,043		$	7,268		$	(175)		$	(247)		$	10,868		$	7,021

Schedule of Receivables


(dollars in thousands)		September 30, 2023			December 31, 2022
Medicaid		$	26		$	34
Medicare			1,671			1,124
Self-pay			258			291
Third party payers			1,495			1,888
Contract diagnostic services and other			562			53
		$	4,012		$	3,390
Less allowance for doubtful accounts			(2,529)			(2,354)
Accounts receivable, net		$	1,483		$	1,036

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, 2023.


					Allowance for
					Doubtful
(dollars in thousands)					Accounts
Balance, January 1, 2023					$	(2,354)
Collection Allowance:
Medicaid		$	(10)
Medicare			(43)
Self-pay			(15)
Third party payers			(107)
			(175)
Bad debt expense		$	—
Total charges						(175)
Balance, September 30, 2023					$	(2,529)

Schedule of Customer Revenue and Accounts Receivable Concentrations

Net sales

Net sales

Accounts receivable, as of

Three Months Ended

Nine Months Ended

September 30,

September 30,

September 30,

December 31,

2023

2022

2023

2022

2023

2022

Customer A

13

%

*

14

%

*

25

%

*

Customer B

12

%

*

*

*

11

%

*

Customer C

*

*

*

*

*

12

%

* represents less than 10%