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Accrued Liabilities an Other Long-term Liabilities | 12 Months Ended
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Dec. 31, 2023
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,
|  | 2023 |  | 2022
Salaries and benefits |  | $ | 52,250 |  |  | $ | 44,304 |
Incentive compensation |  | 37,992 |  |  | 30,254 |
Operating lease liability-ST |  | 20,161 |  |  | 18,169 |
Accrued professional fees |  | 2,803 |  |  | 5,317 |
Field service corrective action(1) |  | 30,281 |  |  | 24,517 |
Italy medical device payback provision(2) |  | 23,176 |  |  | 7,900 |
Legal accrual |  | 1,874 |  |  | 3,137 |
Accrued sales taxes |  | 6,748 |  |  | 5,844 |
Warranties and returns |  | 3,682 |  |  | 3,097 |
Deferred revenue |  | 31,640 |  |  | 30,838 |
Accrued other taxes |  | 3,024 |  |  | 5,794 |
Distribution fees |  | 13,049 |  |  | 17,063 |
Accrued freight |  | 17,215 |  |  | 17,988 |
Restructuring accrual |  | 3,568 |  |  | 5,923 |
Foreign exchange contracts |  | 2,590 |  |  | 1,847 |
Accrued audit fees |  | 5,492 |  |  | 6,279 |
Defined benefit plan |  | 2,575 |  |  | 2,928 |
Accrued interest |  | 1,431 |  |  | 1,033 |
Accrued research and development |  | — |  |  | 3,538 |
Other |  | 8,664 |  |  | 6,999 |
|  | $ | 268,215 |  |  | $ | 242,769 |
_____________________________ (1) Primarily 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. (2) As of December 31, 2022, there was an additional $12.1 million in payback provision recorded as a reduction to accounts receivable, net. Whereas we recorded the amount for the payback provision to accrued liabilities from accounts receivable in Q3 2023, the payback provision was not reclassified as of December 31, 2022 to conform to the current year presentation. Other long-term liabilities consist of the following (in thousands):
| As of December 31,
| 2023 |  | 2022
Operating lease liability-LT | $ | 52,972 |  |  | $ | 60,916 |
Finance lease liability-LT | 1,954 |  |  | 1,855 |
Deferred revenue | 10,585 |  |  | 16,239 |
Benefits | 4,207 |  |  | 5,314 |
Field service corrective action(1) | 26,056 |  |  | 25,294 |
Accrued rent | 841 |  |  | 997 |
Other | 3,882 |  |  | 3,489 |
| $ | 100,497 |  |  | $ | 114,104 |
_______________________________ (1) Related 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 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 -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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