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Financial Instruments (Tables) | 9 Months Ended
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Sep. 30, 2024
Fair Value Disclosures [Abstract] |
Schedule of Financial Instruments Measured at Fair Value | The following is a summary of our financial instruments measured at fair value on a recurring basis (in thousands):
September 30, 2024 |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Cash equivalents: |  |  |  |  |  |  |  |
Money market funds |  | $ | 21,487 |  |  | $ | — |  |  | $ | — |  |  | $ | 21,487 |
Certificates of deposit |  | 3,490 |  |  | — |  |  | — |  |  | 3,490 |
Endospan Loans |  | — |  |  | — |  |  | 4,059 |  |  | 4,059 |
Total assets |  | $ | 24,977 |  |  | $ | — |  |  | $ | 4,059 |  |  | $ | 29,036 |
Long-term liabilities: |  |  |  |  |  |  |  |
Contingent consideration |  | — |  |  | — |  |  | (51,720) |  |  | (51,720) |
Total liabilities |  | $ | — |  |  | $ | — |  |  | $ | (51,720) |  |  | $ | (51,720) |
December 31, 2023 |  | Level 1 |  | Level 2 |  | Level 3 |  | Total
Cash equivalents: |  |  |  |  |  |  |  |
Money market funds |  | $ | 22,802 |  |  | $ | — |  |  | $ | — |  |  | $ | 22,802 |
Certificates of deposit |  | 3,968 |  |  | — |  |  | — |  |  | 3,968 |
Total assets |  | $ | 26,770 |  |  | $ | — |  |  | $ | — |  |  | $ | 26,770 |
Long-term liabilities: |  |  |  |  |  |  |  |
Contingent consideration |  | — |  |  | — |  |  | (63,890) |  |  | (63,890) |
Total liabilities |  | $ | — |  |  | $ | — |  |  | $ | (63,890) |  |  | $ | (63,890) |
Schedule of Reconciliation of Changes in Fair Value of Level 3 Liabilities | Changes in fair value of Level 3 assets and liabilities are listed in the tables below (in thousands):
| Endospan Loans
Balance as of December 31, 2023 | — |
Initial value of Endospan Loans | 3,517 |
Change in valuation | 542 |
Balance as of September 30, 2024 | $ | 4,059 |
| Contingent Consideration
Balance as of December 31, 2023 | $ | (63,890) |
Change in valuation | 12,170 |
Balance as of September 30, 2024 | $ | (51,720) |

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- Definition Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-11 + Details
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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
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