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Transaction, Legal and Other Costs
12 Months Ended
Dec. 31, 2024
Transaction Legal and Other Costs [Abstract]  
Transaction, Legal and Other Costs

18. Transaction, legal and other costs

Transaction, legal and other costs represent costs primarily related to legal, accounting, government investigation, termination, restructuring, management transition, acquisition and other similar costs. Transaction, legal and other costs comprised the following costs for the years ended December 31, 2024, 2023 and 2022 (in thousands):

 

 

 

Year Ended December 31,

 

 

 

2024

 

 

2023

 

 

2022

 

Government investigations

 

$

30,620

 

 

$

18,796

 

 

$

504

 

Legal, accounting and other acquisition-related costs

 

 

11,172

 

 

 

12,705

 

 

 

5,778

 

Management transition costs

 

 

3,599

 

 

 

23,283

 

 

 

11,575

 

Termination and restructuring costs

 

 

1,362

 

 

 

7,242

 

 

 

5,935

 

Total

 

$

46,753

 

 

$

62,026

 

 

$

23,792

 

 

Government investigations include legal fees and settlement costs related to certain litigation, including the matters referenced in Note 11 – Commitments and Contingencies. Legal, accounting and other acquisition-related costs include costs incurred for the development of new facilities ($5.0 million, $2.9 million and $3.0 million for the years ended December 31, 2024, 2023 and 2022, respectively); legal and settlement costs incurred related to certain litigation not included in government

investigations ($4.8 million, $8.8 million and $2.6 million for the years ended December 31, 2024, 2023 and 2022, respectively); and direct costs associated with acquisitions ($1.4 million, $1.0 million and $0.2 million for the years ended December 31, 2024, 2023 and 2022, respectively). Management transition costs include certain costs associated with the transition of the leadership team, including the design and implementation of the revised organizational structure. Management transition costs incurred with the transition of the Company’s Chief Executive Officer beginning in the first quarter of 2022 have concluded. Termination and restructuring costs include costs, net of gains, incurred related to the closure and disposition of certain facilities or contract amendments.