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v3.23.2

ACQUISITION-RELATED (GAINS) CHARGES, RESTRUCTURING CHARGES AND OTHER - Acquisition Related Charges (Gains) and Other (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2023 | Jun. 30, 2022
Restructuring Cost and Reserve [Line Items] |  |  |  |
Severance-related expenses | $ 0 | $ 950 | $ 0 | $ 4,065
Total acquisition-related charges | 709 | 3,222 | 1,198 | 8,630
Changes in contingent consideration |  |  | 6,640 | 22,351
Restructuring charges | 936 | 0 | 936 | 0
Total acquisition-related (gains) charges, restructuring charges and other | (16,613) | (18,058) | (4,506) | (13,721)
Flexion |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |
Changes in contingent consideration | (18,258) | (12,523) | (6,640) | (13,317)
Myoscience Acquisition |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |
Changes in contingent consideration | 0 | (8,757) | 0 | (9,034)
Acquisition-related fees |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |
Acquisition-related costs | 709 | 2,168 | 1,198 | 4,013
Other acquisition expenses |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |
Acquisition-related costs | $ 0 | $ 104 | $ 0 | $ 552

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- Definition This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 23 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479405/805-10-25-23 + Details
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- Definition Amount of increase (decrease) in the value of a contingent consideration liability, including, but not limited to, differences arising upon settlement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479581/805-30-50-4 + Details
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