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COMMITMENTS AND CONTINGENCIES (Tables) | 3 Months Ended
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Mar. 31, 2023
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, 2023 and March 31, 2022 is as follows (in thousands):
Three Months Ended March 31, 2023 |  | Contingent Consideration Liability Related to Acquisition of: |  |
| Arkis |  | Location in Financial Statements |  | Derma Sciences |  |  |  | ACell |  | Surgical Innovations Associates, Inc. (FN 2) |  | Location in Financial Statements
|  | Short-term |  | Long-term |  |  |  | Long-term |  |  |  | Long-term |  | Short-term |  | Long-term |  |
Balance as of January 1, 2023 |  | $ | 2,845 |  |  | $ | 10,050 |  |  |  |  | $ | 230 |  |  |  |  | $ | 3,700 |  |  | $ | — |  |  | $ | 57,607 |  |  |
Transfers |  | — |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  | 12,500 |  |  | (12,500) |  |  |
Change in fair value of contingent consideration liabilities |  | 1,543 |  |  | 1,756 |  |  | Research and development |  | — |  |  |  |  | (2,200) |  |  | — |  |  | 3,600 |  |  | Selling, general and administrative
Balance as of March 31, 2023 |  | 4,388 |  |  | 11,806 |  |  |  |  | 230 |  |  |  |  | 1,500 |  |  | 12,500 |  |  | 48,707 |  |  |
Three Months Ended March 31, 2022 |  | Contingent Consideration Liability Related to Acquisition of: |
| Arkis |  |  |  | Location in Financial Statements |  | Derma Sciences |  | ACell Inc. |  | 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 |  | 59 |  |  | (59) |  |  |  |  |  |  | — |  |  | 4,885 |  |  | (4,885) |  |  |
Change in fair value of contingent consideration liabilities |  | — |  |  | (1,065) |  |  |  |  | Research and development |  | — |  |  | — |  |  | 300 |  |  | Selling, general and administrative
Balance as of March 31, 2022 |  | $ | 3,750 |  |  | $ | 10,284 |  |  |  |  |  |  | $ | 230 |  |  | $ | 4,885 |  |  | $ | 17,215 |  |  |

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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 + Details
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