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ACQUISITIONS AND DIVESTITURES - Business Combination, Schedule of Purchase Price Allocation (Details) - USD ($) $ in Thousands | Apr. 01, 2024 | Jun. 30, 2025 | Dec. 31, 2024
--- | --- | --- | ---
Current assets: |  |  |
Trade accounts receivable, allowance |  | $ 6,852 | $ 6,917
Goodwill |  | $ 616,427 | $ 1,096,952
Acclarent Inc. |  |  |
Current assets: |  |  |
Cash | $ 0 |  |
Trade accounts receivable, allowance | 3,885 |  |
Trade accounts receivable, net of allowances of $3,885 | 23,716 |  |
Inventories, net | 20,294 |  |
Prepaid expenses | 273 |  |
Other current assets | 476 |  |
Total current assets | 44,759 |  |
Property, plant and equipment, net | 7,716 |  |
Right of use asset - operating leases | $ 989 |  |
Estimated Useful Life | 11 years |  |
Goodwill | $ 62,482 |  |
Deferred tax assets | 6,895 |  |
Total assets acquired | 344,841 |  |
Current liabilities: |  |  |
Accounts payable, trade | 3,989 |  |
Contract liabilities | 3,984 |  |
Accrued compensation | 1,037 |  |
Accrued expenses and other current liabilities | 2,278 |  |
Current portion of lease liability - operating leases | 365 |  |
Total current liabilities | 11,653 |  |
Lease liability - operating leases | 624 |  |
Deferred tax liabilities | 54,753 |  |
Total liabilities assumed | 67,030 |  |
Net assets acquired | 277,811 |  |
Acclarent Inc. | Completed technology |  |  |
Current assets: |  |  |
Intangible assets, net | $ 202,000 |  |
Estimated Useful Life | 12 years |  |
Acclarent Inc. | Trademarks/brand names |  |  |
Current assets: |  |  |
Intangible assets, net | $ 3,000 |  |
Estimated Useful Life | 5 years |  |
Acclarent Inc. | All other |  |  |
Current assets: |  |  |
Intangible assets, net | $ 17,000 |  |
Estimated Useful Life | 4 years |  |

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