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COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 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 years ended December 31, 2023 and 2022 is as follows (in thousands):

						Contingent Consideration Liability Related to Acquisition of:
						Arkis						Location in Financial Statements						Derma Sciences						ACell									Surgical Innovations Associates, Inc. (FN 4)						Location in Financial Statements
Balance as of January 1, 2023						$	12,895											$	230					$	3,700											57,607
Change in fair value of contingent consideration liabilities						2,860						Research and development						2,327						(3,400)												11,093						Selling, general and administrative
Balance as of December 31, 2023						15,755												2,557						300												68,700
Short-Term						$	7,778											$	—					$	—											$	13,400					Accrued expenses and other current liabilities
Long-Term						7,977												2,557						300												55,300						Other liabilities
Total						$	15,755											$	2,557					$	300											$	68,700

						Contingent Consideration Liability Related to Acquisition of:
						Arkis						Location in Financial Statements						Derma Sciences												ACell Inc. (FN 4)						Surgical Innovations Associates, Inc. (FN 4)						Location in Financial Statements
Balance as of January 1, 2022						$	15,099											$	230											$	21,800					$	—
Additions						—												—												—						57,607
Change in fair value of contingent consideration liabilities						(2,204)						Research and development						—												(18,100)												Selling, general and administrative
Balance as of December 31, 2022						$	12,895											$	230											$	3,700					$	57,607
Short-Term						$	2,845											$	—											$	—					$	—
Long-Term						10,050												230												3,700						57,607						Accrued expenses and other current liabilities
Total						$	12,895											$	230											$	3,700					$	57,607					Other liabilities

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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
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-SubTopic 10
-Topic 820
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482106/820-10-50-3

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