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Accrued Liabilities (Notes) | 3 Months Ended
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Mar. 31, 2023
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
| March 31, 2023 |  | December 31, 2022
Salaries and benefits | $ | 47,808 |  |  | $ | 44,304 |
Incentive compensation | 22,579 |  |  | 30,254 |
Operating lease liability-ST | 20,150 |  |  | 18,169 |
Accrued sales taxes | 6,158 |  |  | 5,844 |
Restructuring accrual | 6,546 |  |  | 5,923 |
Deferred revenue | 30,991 |  |  | 30,838 |
Accrued other taxes | 2,524 |  |  | 5,794 |
Accrued professional fees | 6,823 |  |  | 5,317 |
Legal accrual | 3,137 |  |  | 3,137 |
Distribution fees | 11,502 |  |  | 17,063 |
Warranties and returns | 3,201 |  |  | 3,097 |
Field service corrective action(1) | 27,898 |  |  | 24,517 |
Accrued freight | 11,116 |  |  | 17,988 |
Foreign exchange contracts | 2,132 |  |  | 1,847 |
Accrued research and development | 6,562 |  |  | 3,538 |
Accrued audit fees | 6,355 |  |  | 6,279 |
Defined benefit plan | 2,974 |  |  | 2,928 |
Accrued interest | 693 |  |  | 1,033 |
Other | 16,018 |  |  | 14,899 |
| $ | 235,167 |  |  | $ | 242,769 |
___________________________ (1) Relates to field service 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
| March 31, 2023 |  | December 31, 2022
Operating lease liability-LT | $ | 63,062 |  |  | $ | 60,916 |
Benefits | 5,252 |  |  | 5,314 |
Accrued rent | 955 |  |  | 997 |
Finance lease liability-LT | 1,939 |  |  | 1,855 |
Deferred revenue | 16,591 |  |  | 16,239 |
Field service corrective action(1) | 25,294 |  |  | 25,294 |
Other | 1,134 |  |  | 3,489 |
| $ | 114,227 |  |  | $ | 114,104 |

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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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