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Accrued Liabilities (Notes) | 6 Months Ended
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Jun. 30, 2022
Accrued Liabilities [Abstract] |
Accounts Payable and Accrued Liabilities Disclosure [Text Block] | Accrued Liabilities and Other Long-Term Liabilities Accrued liabilities consist of the following (in thousands):
| As of
| June 30, 2022 |  | December 31, 2021
Salaries and benefits | $ | 56,453 |  |  | $ | 27,304 |
Incentive compensation | 16,632 |  |  | 33,107 |
Operating lease liability-ST | 19,929 |  |  | 9,009 |
Accrued sales taxes | 7,012 |  |  | 1,980 |
Restructuring accrual | 6,963 |  |  | 664 |
Deferred revenue | 35,009 |  |  | 12,646 |
Accrued other taxes | 2,840 |  |  | 4,337 |
Accrued professional fees | 10,271 |  |  | 773 |
Legal accrual | 3,921 |  |  | 3,897 |
Distribution fees | 24,634 |  |  | 5,645 |
Warranties and returns | 546 |  |  | 532 |
Field service corrective action(1) | 30,529 |  |  | — |
Accrued freight | 10,903 |  |  | 9,194 |
Foreign exchange contracts | 577 |  |  | — |
Accrued audit fees | 4,741 |  |  | 1,008 |
Defined benefit plan | 3,230 |  |  | — |
Other | 13,466 |  |  | 8,099 |
| $ | 247,656 |  |  | $ | 118,195 |
___________________________ (1) Relates to field corrective actions associated with certain products in connection with a 2021 Warning Letter received by Smiths Medical from the FDA following an inspection of Smiths Medical’s Oakdale, Minnesota Facility, see Note 19: Commitments and Contingencies for further detail. Other long-term liabilities consist of the following (in thousands):
| As of
| June 30, 2022 |  | December 31, 2021
Operating lease liability-LT | $ | 68,491 |  |  | $ | 33,971 |
Benefits | 6,895 |  |  | 1,369 |
Accrued rent | 1,146 |  |  | 1,262 |
Contract liabilities(1) | 135 |  |  | 202 |
Forward-starting interest rate swaps | — |  |  | 1,480 |
Foreign exchange contracts | 50 |  |  | — |
Finance lease liability-LT | 1,741 |  |  | 2,067 |
Deferred revenue | 23,229 |  |  | — |
Field service corrective action(2) | 23,385 |  |  | — |
Other | 3,128 |  |  | 1,479 |
| $ | 128,200 |  |  | $ | 41,830 |

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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- References No definition available. + Details
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