Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2020

Schedule of Accounts Receivable Balances and Revenues as Percentage of Total Accounts Receivable Balances and Revenues

The Company’s significant third-party payors and their related accounts receivable balances and revenues as a percentage of total accounts receivable balances and revenues are as follows:

	Percentage of Accounts Receivable
	September 30, 2020			December 31, 2019
Blue Shield of Texas		21.4	%		0.1	%
Government Health Benefits Programs		20.5	%		16.7	%
Aetna		6.4	%		6.0	%
United Healthcare		5.7	%		31.5	%

	Percentage of Revenue
	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2020			2019			2020			2019
Blue Shield of Texas		26.5	%		47.2	%		35.4	%		19.4	%
Government Health Benefits Programs(1)		21.9	%		(29.4	)%		(5.6	)%		9.3	%
Aetna		7.9	%		10.7	%		10.7	%		8.1	%
United Healthcare		5.5	%		28.8	%		4.9	%		30.9	%
____________
(1) The negative amounts presented in the percentage of revenues include accruals for reimbursement claims and settlements included in the estimates of variable consideration recorded during the three and nine months ended September 30, 2020 and 2019. Revenue recognized consider the effects of variable consideration, and include adjustments for estimates of disallowed cases, discounts, and refunds. The variable consideration includes reductions in revenues for the accrual for reimbursement claims and settlements, as described in Notes 4 and 9.