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.