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Accrued Liabilities an Other Long-term Liabilities
12 Months Ended
Dec. 31, 2025
Accrued Liabilities and Other Liabilities [Abstract]  
Accounts Payable and Accrued Liabilities Disclosure [Text Block] ACCRUED LIABILITIES
Accrued liabilities consist of the following (in thousands):
As of December 31,
 20252024
Salaries and benefits$70,526 $60,815 
Incentive compensation60,799 59,445 
Deferred revenue33,843 30,358 
Italy medical device payback provision(1)
24,597 23,937 
Field service corrective action(2)
27,777 32,844 
Other97,795 99,524 
 $315,337 $306,923 
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(1)     Related to potential payments associated with the Italy Medical Device Payback ("IMDP") 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 15: Commitments and Contingencies for further details).
(2)     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 15: Commitments and Contingencies for further details).