Business Combinations - Assets and Liabilities Allocation (Details) - USD ($) $ in Thousands	1 Months Ended
Dec. 31, 2019	Nov. 21, 2019
Assets Acquired
Goodwill	$ 66,134
Avedro
Assets Acquired
Cash		$ 49,101
Accounts receivable		13,113
Inventory		33,339
Prepaid expenses and other current assets		2,522
Restricted cash		551
Property and equipment		1,489
Intangible assets	385,200	385,200
Goodwill	66,100	66,134
Liabilities Assumed
Accounts payable		7,056
Accrued liabilities		6,776
Deferred revenue		1,389
Debt		22,496
Deferred revenue, non-current		43
Deferred tax liability		75,938
Fair value of net assts acquired		437,751
Step-up fair value of inventory		$ 29,000
Amortization expense of the step up fair value of inventory acquired in acquisition	$ 4,000

Represents the amount of amortization expense of the step up fair value of inventory acquired in acquisition.

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- Definition

Amount of accrued liabilities incurred for goods and services received that are used in an entity's business, assumed at the acquisition date.

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Amount of deferred revenue expected not to be recognized as such within one year or the normal operating cycle, if longer, assumed at the acquisition date.

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Amount of deferred tax liability attributable to taxable temporary difference assumed at the acquisition date that are classified as noncurrent.

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Amount of restricted currency on hand acquired at the acquisition date.

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Represents the step-up fair value of inventory acquired in acquisition.

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Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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- Definition

Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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- Definition

Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.

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Amount of deferred revenue expected to be recognized as such within one year or the normal operating cycle, if longer, assumed at the acquisition date.

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- Definition

Amount of intangible assets, excluding goodwill, acquired at the acquisition date.

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The amount of inventory recognized as of the acquisition date.

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Amount of long-term debt due after one year or the normal operating cycle, if longer, assumed at the acquisition date.

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The amount of property, plant, and equipment recognized as of the acquisition date.

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Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.

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Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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