
	December 31,
	2023		2022
	(In thousands)
Accrued compensation and related benefits	$	70,979	$	51,384
Accrued third-party commissions	28,539		24,958
Lease liability - current portion	21,568		24,281
Accrued rebates	14,464		13,715
Accrued taxes	14,384		13,676
Accrued professional fees	13,037		15,670
Contingent consideration - current portion	6,944		8,812
Accrued royalties	5,972		5,777
Accrued freight	3,909		3,955
Accrued interest	3,765		2,921
Warranty liability	2,959		2,804
Customer advances and billings in excess of costs incurred	2,953		3,560
Accrued restructuring liability	2,276		1,091
Other	45,383		37,688
	$	237,132	$	210,292

The Company’s restructuring programs include a series of actions to reduce the structural costs of the Company. A summary of the activity in the Company’s restructuring liability included in Accrued liabilities in the Consolidated Balance Sheets is as follows:


	Year Ended December 31, 2023
	Balance at Beginning of Period		Provisions		Payments		Balance at End of Period
	(In thousands)
Restructuring and other charges:
Termination benefits(1)	$	973	$	8,953	$	(7,731)	$	2,195
Facility closure costs and other(2)	118		8,388		(8,425)		81
Total	$	1,091	17,341		$	(16,156)	$	2,276
Non-cash charges(2)			2,609
Total Provisions(3)			$	19,950

(2) Includes the cost of relocating associates, relocating equipment, lease termination expense, and other costs in connection with the closure and optimization of facilities and product lines.

(3) Charges includes $2.6 million of expense classified as Cost of sales on the Company’s Consolidated Statements of Operations. $13.5 million and $6.4 million of the Company’s total provisions are related to the Prevention & Recovery and Reconstructive segments, respectively.


	Year Ended December 31, 2022
	Balance at Beginning of Period		Provisions		Payments		Foreign Currency Translation		Balance at End of Period
	(In thousands)
Restructuring and other charges:
Termination benefits(1)	$	2,470	$	3,944	$	(5,441)	$	—	$	973
Facility closure costs and other(2)	358		12,864		(13,104)		—		118
Total	$	2,828	16,808		$	(18,545)	$	—	$	1,091
Non-cash charges(2)			2,152
Total Provisions(3)			$	18,960

(2) Includes the cost of relocating associates, relocating equipment and lease termination expense in connection with the closure and optimization of facilities and product lines.

(3) Charges include $1.7 million classified as Cost of sales on the Company’s Consolidated Statements of Operations. $9.6 million and $9.4 million of the Company’s total provisions are related to the Prevention & Recovery and Reconstructive segments, respectively.