Revenue Recognition and Contractual Adjustments (Tables)

9 Months Ended

Sep. 30, 2019

Revenue from Contract with Customer [Abstract]

Summary of Contract Assets and Liabilities

The following table summarizes the values of contract assets, capitalized commissions and contract liabilities (in thousands):

	September 30, 2019		December 31, 2018
Current pharma contract assets (1)	$	234	$	86
Long-term pharma contract assets (2)	627		268
Total pharma contract assets	$	861	$	354
Current pharma capitalized commissions (1)	$	222	$	271
Long-term pharma capitalized commissions (2)	839		650
Total pharma capitalized commissions	$	1,061	$	921
Current pharma contract liabilities	$	1,187	$	927
Long-term pharma contract liabilities (3)	1,898		1,652
Total pharma contract liabilities	$	3,085	$	2,579

⁽¹⁾ Current pharma contract assets and Current pharma capitalized commissions are classified as “Other current assets” on the Consolidated Balance Sheets.

⁽²⁾ Long-term pharma contract assets and Long-term pharma capitalized commissions are classified as “Other assets” on the Consolidated Balance Sheets.

(3) Long-term pharma contract liabilities are classified as “Other long-term liabilities” on the Consolidated Balance Sheets.

Summary of Disaggregation of Revenue

The following table details the disaggregation of revenue for both the Clinical and Pharma Services Segments (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2019		2018		2019		2018
Clinical Services:
Client direct billing	$	53,555	$	39,779	$	155,999	$	120,925
Commercial Insurance	20,956		10,253		63,052		28,726
Medicare and Medicaid	17,818		8,603		47,961		25,333
Self-Pay	236		814		745		976
Total Clinical Services	$	92,565	$	59,449	$	267,757	$	175,960
Pharma Services:	12,107		9,647		34,205		24,306
Total Revenue	$	104,672	$	69,096	$	301,962	$	200,266