SUPPLEMENTAL BALANCE SHEET INFORMATION

12 Months Ended

Dec. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

Accounts Payable and Accrued Liabilities consisted of the following:


	December 31,
	2022		2021
Accounts payable and accrued operating expenses (1)	$	231,238	$	199,678
Accrued compensation expense	207,573		204,446
Accrued rebates payable	72,654		47,987
Accrued income taxes	16,213		1,213
Accrued royalties payable	13,306		15,215
Foreign currency exchange forward contracts	12,601		6,263
Lease liability	10,375		10,464

Deferred revenue	711		6,956
Other	8,288		6,043
Total accounts payable and accrued liabilities	$	572,959	$	498,265

(1)The balance as of December 31, 2021 has been corrected for an immaterial error identified in the third quarter of 2022. See Note 1 to these Consolidated Financial Statements for details.

Reorganization Plan Costs

On October 6, 2022, the Company announced a plan to simplify its organizational design, which included a planned reduction in headcount of approximately 120 employees (representing approximately 4% of the Company’s global workforce), most of whom were from the Company's U.S. operations. The reduction in headcount was substantially completed as of December 31, 2022. In 2022, the Company recorded costs of $23.0 million related to one-time termination severance and employee termination benefits within SG&A expense, of which $11.9 million has been paid as of December 31, 2022. The Company does not expect to incur any significant incremental costs in future periods. The unpaid balance at December 31, 2022 is recorded to Accounts Payable and Accrued Liabilities on the Consolidated Balance Sheet and is expected to be paid within the next 12 months.

Significant Revenue Rebates and Reserves for Cash Discounts

The roll forward of significant estimated accrued rebates and reserve for cash discounts for the years ended December 31, 2022, 2021 and 2020, were as follows:


	Balance at Beginning of Period		Provision for Current Period Sales		Payments		Balance at End of Period
Year ended December 31, 2022:
Accrued rebates	$	47,987	$	140,260	$	(115,593)	$	72,654
Reserve for cash discounts	$	2,013	$	20,351	$	(18,725)	$	3,639

Year ended December 31, 2021:
Accrued rebates	$	65,526	$	116,691	$	(134,230)	$	47,987
Reserve for cash discounts	$	1,716	$	16,003	$	(15,706)	$	2,013

Year ended December 31, 2020:
Accrued rebates	$	57,163	$	113,165	$	(104,802)	$	65,526
Reserve for cash discounts	$	1,889	$	17,191	$	(17,364)	$	1,716