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COMMITMENTS AND CONTINGENCIES (Tables)

3 Months Ended

Mar. 31, 2021

Commitments and Contingencies Disclosure [Abstract]

Schedule of Contingent Consideration

A reconciliation of the opening balances to the closing balances of these Level 3 measurements for the three months ended March 31, 2021 and March 31, 2020 is as follows (in thousands):

Three Months Ended March 31, 2021			Contingent Consideration Liability Related to Acquisition of:
			Arkis												Derma Sciences									ACell Inc. (See Note 2)			Location in Financial Statements
			Short-term						Long-term						Long-term									Long-term
Balance as of January 1, 2021			$	3,415					$	11,746					$	230								$	—
Additions from acquisition of ACell			—						—						—									23,900
Loss from change in fair value of contingent consideration liabilities			17						$	265					—									—			Research and development
Balance as of March 31, 2021			$	3,432					$	12,011					$	230								$	23,900

Three Months Ended March 31, 2020			Contingent Consideration Liability Related to Acquisition of:
			Arkis						Derma Sciences			Location in Financial Statements
			Long-term						Long-term
Balance as of January 1, 2020			$	14,210					$	230
Loss from change in fair value of contingent consideration liabilities			(1,051)						—			Research and development
Balance as of March 31, 2020			$	13,159					$	230

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- References

No definition available.

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258

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