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Restructuring (Tables) | 12 Months Ended
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Dec. 31, 2025
Restructuring and Related Activities [Abstract] |
Schedule of Asset Impairments | 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 |
Schedule of Reconciliation of Accruals and Other Reserves Related to Restructuring | 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 |  | $ | — |  |  | $ | — |  |  | $ | — |  |
Schedule of Restructuring Expense by Reportable Segment | 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 Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.b.2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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