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COMMITMENTS AND CONTINGENCIES (Tables)

6 Months Ended

Jun. 30, 2022

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 six months ended June 30, 2022 and June 30, 2021 is as follows (in thousands):

Six Months Ended June 30, 2022						Contingent Consideration Liability Related to Acquisition of:
						Arkis												Location in Financial Statements						Derma Sciences						ACell Inc.  (See Note 3)												Location in Financial Statements
						Short-term						Long-term												Long-term						Short-term						Long-term
Balance as of January 1, 2022						$	3,691					$	11,408											$	230					$	—					$	21,800
Transfers																								—						4,885						(4,885)
Change in fair value of contingent consideration liabilities						(155)						$	(1,978)					Research and development						—						(4,885)						1,219						Selling, general and administrative
Balance as of June 30, 2022						$	3,536					$	9,430											$	230					$	—					$	18,134

Six Months Ended June 30, 2021						Contingent Consideration Liability Related to Acquisition of:
						Arkis												Location in Financial Statements												Derma Sciences						ACell Inc.  (See Note 3)						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
Transfers						(3,432)						3,432																		—						—
Change in fair value of contingent consideration liabilities						17						(402)						Research and development												—						(400)						Selling, general and administrative
Balance as of June 30, 2021						$	—					$	14,776																	$	230					$	23,500

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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 https://asc.fasb.org/extlink&oid=126976982&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 https://asc.fasb.org/extlink&oid=126976982&loc=d3e19279-110258

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