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COMMITMENTS AND CONTINGENCIES (Tables)

6 Months Ended

Jun. 30, 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 six months ended June 30, 2024 and June 30, 2023 is as follows (in thousands):

Six Months Ended June 30, 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
Payment																																				(12,400)
Change in fair value of contingent consideration liabilities						(934)						Research and development						75						—												3,200						Selling, general and administrative
Balance as of June 30, 2024						14,821												2,632						300												59,500
Short-Term						$	8,244											$	—					$	—											$	19,200					Accrued expenses and other current liabilities
Long-Term						6,577												2,632						300												40,300						Other liabilities
Total						14,821												2,632						300												59,500

Six Months Ended June 30, 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						3,081						Research and development																		(2,200)						5,200			Selling, general and administrative
Balance as of June 30, 2023						$	15,976											$	230											$	1,500					$	62,807
Short-Term						$	4,389											$	—											$	—					$	12,700		Accrued expenses and other current liabilities
Long-Term						11,587												230												1,500						50,107			Other liabilities
Total						15,976												230												1,500						62,807

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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://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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