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Accrued Liabilities an Other Long-term Liabilities | 12 Months Ended
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Dec. 31, 2022
Accrued Liabilities and Other 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 December 31,
|  | 2022 |  | 2021
Salaries and benefits |  | $ | 44,304 |  |  | $ | 27,304 |
Incentive compensation |  | 30,254 |  |  | 33,107 |
Operating lease liability-ST |  | 18,169 |  |  | 9,009 |
Accrued professional fees |  | 5,317 |  |  | 773 |
Field service corrective action(1) |  | 24,517 |  |  | — |
Legal accrual |  | 3,137 |  |  | 3,897 |
Accrued sales taxes |  | 5,844 |  |  | 1,980 |
Warranties and returns |  | 3,097 |  |  | 532 |
Deferred revenue |  | 30,838 |  |  | 12,646 |
Accrued other taxes |  | 5,794 |  |  | 4,337 |
Distribution fees |  | 17,063 |  |  | 5,645 |
Accrued freight |  | 17,988 |  |  | 9,194 |
Restructuring accrual |  | 5,923 |  |  | 664 |
Foreign exchange contracts |  | 1,847 |  |  | — |
Accrued audit fees |  | 6,279 |  |  | 1,008 |
Defined benefit plan |  | 2,928 |  |  | — |
Accrued interest |  | 1,033 |  |  | — |
Accrued research and development |  | 3,538 |  |  | — |
Other |  | 14,899 |  |  | 8,099 |
|  | $ | 242,769 |  |  | $ | 118,195 |
_____________________________ (1) Includes 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 15: Commitments and Contingencies for further detail. Other long-term liabilities consist of the following (in thousands):
| As of December 31,
| 2022 |  | 2021
Operating lease liability-LT | $ | 60,916 |  |  | $ | 33,971 |
Finance lease liability-LT | 1,855 |  |  | 2,067 |
Deferred revenue | 16,239 |  |  | — |
Forward-starting interest rate swaps | — |  |  | 1,480 |
Benefits | 5,314 |  |  | 1,369 |
Field service corrective action(1) | 25,294 |  |  | — |
Accrued rent | 997 |  |  | 1,262 |
Other | 3,489 |  |  | 1,681 |
| $ | 114,104 |  |  | $ | 41,830 |
_______________________________ (1) Includes 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 15: Commitments and Contingencies for further detail.

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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 https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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