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COMMITMENTS AND CONTINGENCIES (Tables)

3 Months Ended

Mar. 31, 2024

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, 2024 and March 31, 2023 is as follows (in thousands):

Three Months Ended March 31, 2024						Contingent Consideration Liability Related to Acquisition of:
						Arkis						Location in Financial Statements						Derma Sciences						ACell									Surgical Innovations Associates (SIA), Inc.						Location in Financial Statements
Balance as of January 1, 2024						$	15,755											$	2,557					$	300											68,700
Change in fair value of contingent consideration liabilities						(83)						Research and development						39						—												500						Selling, general and administrative
Balance as of March 31, 2024						15,672												2,596						300												69,200
Short-Term						$	7,562											$	—					$	—											$	29,300					Accrued expenses and other current liabilities
Long-Term						8,110												2,596						300												39,900						Other liabilities
Total						15,672												2,596						300												69,200

Three Months Ended March 31, 2023						Contingent Consideration Liability Related to Acquisition of:
						Arkis						Location in Financial Statements						Derma Sciences												ACell						Surgical Innovations Associates (SIA), Inc.			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						3,299						Research and development						—												(2,200)						3,600			Selling, general and administrative
Balance as of March 31, 2023						$	16,194											$	230											$	1,500					$	61,207
Short-Term						$	4,388											$	—											$	—					$	12,500		Accrued expenses and other current liabilities
Long-Term						11,806												230												1,500						48,707			Other liabilities
Total						16,194												230												1,500						61,207

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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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