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Accrued Liabilities an Other Long-term Liabilities | 12 Months Ended
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Dec. 31, 2024
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,
|  | 2024 |  | 2023
Salaries and benefits |  | $ | 60,815 |  |  | $ | 52,250 |
Incentive compensation |  | 59,445 |  |  | 37,992 |
Operating lease liability-ST |  | 15,695 |  |  | 20,161 |
Accrued professional fees |  | 3,167 |  |  | 2,803 |
Field service corrective action(1) |  | 32,844 |  |  | 30,281 |
Italy medical device payback provision(2) |  | 23,937 |  |  | 23,176 |
Legal accrual |  | 3,425 |  |  | 1,874 |
Accrued sales taxes |  | 4,449 |  |  | 6,748 |
Warranties and returns |  | 4,094 |  |  | 3,682 |
Deferred revenue |  | 30,358 |  |  | 31,640 |
Accrued other taxes |  | 4,564 |  |  | 3,024 |
Distribution fees |  | 16,548 |  |  | 13,049 |
Accrued freight |  | 13,206 |  |  | 17,215 |
Restructuring accrual |  | 9,945 |  |  | 3,568 |
Foreign exchange contracts |  | 7,391 |  |  | 2,590 |
Accrued audit fees |  | 4,395 |  |  | 5,492 |
Defined benefit plan |  | 3,111 |  |  | 2,575 |
Accrued interest |  | 667 |  |  | 1,431 |
Other |  | 8,867 |  |  | 8,664 |
|  | $ | 306,923 |  |  | $ | 268,215 |
_____________________________ (1) Primarily includes field corrective actions associated with certain products in connection with a 2021 Warning Letter (as defined below) received by Smiths Medical from the FDA following an inspection of Smiths Medical's Oakdale, Minnesota Facility (see Note 16: Commitments and Contingencies for further details). (2) Related to potential payments associated with the IMDP (as defined below) as a result of 2015 legislation enacted requiring medical device companies to make payments to the Italian government based on regional expenditure ceilings (see Note 16: Commitments and Contingencies for further details). As of December 31, 2024, certain accrued liability account balances that are part of a disposal group that met the criteria for assets held for sale during the fourth quarter of 2024 were presented as a separate line item "Liabilities held for sale" in our consolidated balance sheet (See Note 4:Assets Held For Sale). Other long-term liabilities consist of the following (in thousands):
| As of December 31,
| 2024 |  | 2023
Operating lease liability-LT | $ | 40,777 |  |  | $ | 52,972 |
Finance lease liability-LT | 2,332 |  |  | 1,954 |
Deferred revenue | 9,045 |  |  | 10,585 |
Benefits | 3,830 |  |  | 4,207 |
Field service corrective action(1) | 6,401 |  |  | 26,056 |
Accrued rent | 618 |  |  | 841 |
Other | 3,742 |  |  | 3,882 |
| $ | 66,745 |  |  | $ | 100,497 |
_______________________________ (1) Primarily related to field corrective actions associated with certain products in connection with a 2021 Warning Letter (as defined below) received by Smiths Medical from the FDA following an inspection of Smiths Medical's Oakdale, Minnesota Facility (see Note 16: Commitments and Contingencies for further details).

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