General form of registration statement for all companies including face-amount certificate companies

Accrued Expenses and Other Long-Term Liabilities

v3.21.4
Accrued Expenses and Other Long-Term Liabilities
 9 Months Ended 12 Months Ended
Sep. 30, 2021
Dec. 31, 2020
Payables and Accruals [Abstract]    
Accrued Expenses and Other Long-Term Liabilities

 

9. ACCRUED EXPENSES AND LONG-TERM LIABILITIES

 

Other accrued expenses consisted of the following as of September 30, 2021 and December 31, 2020:

 

    September 30, 2021     December 31, 2020  
    (unaudited)        
Accrued royalties   $ 3,572     $ 2,710  
Upfront Medicare payment     -       2,066  
Operating lease liabilities     1,030       1,027  
All others     1,056       1,182  
Accrued professional fees     931       854  
Unclaimed property     565       565  
Contingent consideration     473       398  
Accrued pharma services invoices     438       108  
Taxes payable     248       334  
Accrued lab costs - diagnostics     514       161  
Financing lease liabilities     98       177  
ESPP payable     37       108  
Accrued sales and marketing - diagnostics     41       51  
Deferred revenue     40       54  
Total other accrued expenses   $ 9,043     $ 9,795  

 

Long-term liabilities consisted of the following as of September 30, 2021 and December 31, 2020:

 

    September 30, 2021     December 31, 2020  
    (unaudited)        
Uncertain tax positions   $ 4,517     $ 4,342  
Warrant liability     158       21  
Financing lease liabilities     75       138  
Deferred revenue     18       136  
Total other long-term liabilities   $ 4,768     $ 4,637  

 

11. Accrued Expenses and Other Long-Term Liabilities

 

Other accrued expenses consisted of the following as of December 31, 2020 and 2019:

 

    December 31, 2020     December 31, 2019  
Accrued royalties   $ 2,710     $ 1,934  
Contingent consideration     398       502  
Upfront Medicare payment     2,066       -  
Operating lease liability     1,027       1,321  
Financing lease liability     177       184  
Deferred revenue     54       457  
Payable to CGI     -       888  
Accrued sales and marketing - diagnostics     51       197  
Accrued lab costs - diagnostics     161       163  
Accrued professional fees     854       1,399  
Taxes payable     334       403  
Unclaimed property     565       565  
All others     1,398       1,463  
Total other accrued expenses   $ 9,795     $ 9,476  

 

 

Other long-term liabilities consisted of the following as of December 31, 2020 and 2019:

 

    December 31, 2020     December 31, 2019  
Warrant liability   $ 21     $ 82  
Uncertain tax positions     4,342       4,081  
Deferred revenue     136       269  
Other     138       141  
Total other long-term liabilities   $ 4,637     $ 4,573  

 

 

In the third quarter of 2020, the Company reversed approximately $1.2 million of bonus accrual that was accrued in 2019 after it was determined it would not be paid out.