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Accrued Liabilities (Notes) | 6 Months Ended
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Jun. 30, 2024
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, 2024 |  | December 31, 2023
Salaries and benefits | $ | 69,914 |  |  | $ | 52,250 |
Incentive compensation | 42,037 |  |  | 37,992 |
Operating lease liability-ST | 17,915 |  |  | 20,161 |
Accrued sales taxes | 5,545 |  |  | 6,748 |
Restructuring accrual | 9,924 |  |  | 3,568 |
Deferred revenue | 33,791 |  |  | 31,640 |
Accrued other taxes | 5,390 |  |  | 3,024 |
Accrued professional fees | 3,418 |  |  | 2,803 |
Italy medical device payback provision | 23,613 |  |  | 23,176 |
Legal accrual | 1,704 |  |  | 1,874 |
Distribution fees | 16,522 |  |  | 13,049 |
Warranties and returns | 3,600 |  |  | 3,682 |
Field service corrective action(1) | 32,411 |  |  | 30,281 |
Accrued freight | 15,764 |  |  | 17,215 |
Foreign exchange contracts | 1,473 |  |  | 2,590 |
Accrued audit fees | 4,626 |  |  | 5,492 |
Defined benefit plan | 2,735 |  |  | 2,575 |
Accrued interest | 1,409 |  |  | 1,431 |
Other | 7,960 |  |  | 8,664 |
| $ | 299,751 |  |  | $ | 268,215 |
___________________________ (1) Primarily includes 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 18: Commitments and Contingencies for further detail. Other long-term liabilities consist of the following (in thousands):
| As of
| June 30, 2024 |  | December 31, 2023
Operating lease liability-LT | $ | 52,179 |  |  | $ | 52,972 |
Benefits | 3,932 |  |  | 4,207 |
Accrued rent | 732 |  |  | 841 |
Finance lease liability-LT | 2,397 |  |  | 1,954 |
Deferred revenue | 10,015 |  |  | 10,585 |
Field service corrective action(1) | 18,118 |  |  | 26,056 |
Other | 3,983 |  |  | 3,882 |
| $ | 91,356 |  |  | $ | 100,497 |

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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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