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Transaction, Legal and Other Costs
6 Months Ended
Jun. 30, 2025
Transaction, Legal and Other Costs [Abstract]  
Transaction, Legal and Other Costs
16.
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 three and six months ended June 30, 2025 and 2024 (in thousands):

 

 

Three Months Ended June 30,

 

 

Six Months Ended June 30,

 

 

2025

 

 

2024

 

 

2025

 

 

2024

 

Government investigations

$

53,526

 

 

$

2,051

 

 

$

84,538

 

 

$

2,532

 

Termination and restructuring costs

 

10,074

 

 

 

1,419

 

 

 

12,239

 

 

 

(1,981

)

Legal, accounting and other acquisition-related costs

 

825

 

 

 

2,034

 

 

 

(1,280

)

 

 

6,791

 

Management transition costs

 

 

 

 

587

 

 

 

 

 

 

1,596

 

Total

$

64,425

 

 

$

6,091

 

 

$

95,497

 

 

$

8,938

 

Government investigations include legal fees and settlement costs related to certain litigation, including the matters referenced in Note 9 – Commitments and Contingencies. Termination and restructuring costs include costs, net of gains, incurred related to workforce reductions, contract amendments, and the closure and disposition of certain facilities, including related lease terminations. Legal, accounting and other acquisition-related costs include costs incurred for the development of new facilities ($0.4 million and $1.4 million for the three months ended June 30, 2025 and 2024, respectively, and $1.3 million and $2.0 million for the six months ended June 30, 2025 and 2024, respectively); legal and settlement costs incurred related to certain litigation not included in government investigations ($0.4 million for both the three months ended June 30, 2025 and 2024, and $(2.6) million and $4.4 million for the six months ended June 30, 2025 and 2024, respectively); and direct costs associated with acquisitions ($0.2 million and $0.4 million for the three and six months ended June 30, 2024). 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 concluded in the fourth quarter of 2024.