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Restructuring | 12 Months Ended
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Dec. 31, 2025
Restructuring and Related Activities [Abstract] |
Restructuring | Note 4. Restructuring From time to time, LivaNova initiates restructuring plans to leverage economies of scale, streamline distribution and logistics, and strengthen operational and administrative effectiveness to reduce overall costs. On January 5, 2024, LivaNova’s Board of Directors approved the 2024 Restructuring Plan to enhance the Company’s focus on its core Cardiopulmonary and Neuromodulation segments. The main component of the 2024 Restructuring Plan was to wind down the ACS segment, which was substantially completed in 2024. LivaNova recognized restructuring expense under the 2024 Restructuring Plan of $0.1 million in other operating expense, and $12.6 million for inventory obsolescence in cost of sales on its consolidated statements of income (loss) for the year ended December 31, 2023. Additionally, the Company determined that it was more likely than not that the carrying amounts associated with the ACS segment, including the long-lived assets (asset group), may not be recoverable. This was determined to be a triggering event occurring in the fourth quarter of 2023 requiring an impairment assessment, based on certain factors, including the results of an updated long-term financial outlook for the ACS segment. As such, LivaNova recorded impairments of the following long-lived assets for the year ended December 31, 2023, included within impairment of long-lived assets on its consolidated statements of income (loss) (in thousands):
|  | 2023
Intangible assets: |  |
Developed technology |  | $ | 78,067 |
Trade names |  | 7,117 |
Property, plant, and equipment |  | 3,894 |
Operating lease assets |  | 896 |
Total impairment of long-lived assets |  | $ | 89,974 |
As of December 31, 2025, the 2024 Restructuring Plan was complete. LivaNova incurred pre-tax restructuring charges of $13.2 million related to this plan, primarily comprised of severance expenses and retention bonuses. Minimal residual activities and expenses are expected, though estimates remain subject to change. The following table presents a reconciliation of the beginning and ending balance of the accruals and other reserves recorded in connection with LivaNova’s restructuring plans included in accounts payable and accrued liabilities and other on the consolidated balance sheets (in thousands):
|  | Employee Severance and Other Termination Costs |  | Other |  | Total |
As of December 31, 2022 |  | $ | 2,045 |  |  | $ | — |  |  | $ | 2,045 |  |
Charges |  | 956 |  |  | — |  |  | 956 |  |
Cash payments |  | (2,090) |  |  | — |  |  | (2,090) |  |
As of December 31, 2023 |  | 911 |  |  | — |  |  | 911 |  |
Charges |  | 10,569 |  |  | 2,787 |  |  | 13,356 |  |
Cash payments |  | (9,441) |  |  | (2,222) |  |  | (11,663) |  |
As of December 31, 2024 |  | 2,039 |  |  | 565 |  |  | 2,604 |  |
Charges |  | (401) |  |  | 224 |  |  | (177) |  |
Cash payments |  | (1,638) |  |  | (789) |  |  | (2,427) |  |
As of December 31, 2025 |  | $ | — |  |  | $ | — |  |  | $ | — |  |
The following table presents restructuring expense by reportable segment (in thousands):
|  | 2025 |  | 2024 |  | 2023
Cardiopulmonary |  | $ | — |  |  | $ | — |  |  | $ | (55) |
Neuromodulation |  | — |  |  | — |  |  | 504 |
Other (1) |  | (177) |  |  | 13,356 |  |  | 507 |
|  | $ | (177) |  |  | $ | 13,356 |  |  | $ | 956 |
(1)“Other” primarily includes restructuring expense not allocated to segments.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/420/tableOfContent Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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