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Balance sheet information (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jul. 03, 2021 | Dec. 31, 2020
Schedule of Cash and Cash Equivalents | A summary of cash and cash equivalents and restricted cash is as follows:
|  | July 3, 2021 |  |  | December 31, 2020 |
Cash and cash equivalents |  | $ | 136,065 |  |  | $ | 86,839 |
Restricted cash |  |  | 2,003 |  |  |  | — |
|  | $ | 138,068 |  |  | $ | 86,839 |
Schedule of Restrictions on Cash and Cash Equivalents | A summary of cash and cash equivalents and restricted cash is as follows:
|  | July 3, 2021 |  |  | December 31, 2020 |
Cash and cash equivalents |  | $ | 136,065 |  |  | $ | 86,839 |
Restricted cash |  |  | 2,003 |  |  |  | — |
|  | $ | 138,068 |  |  | $ | 86,839 |
Schedule of Accounts Receivable | Accounts receivable, net of allowances, consisted of the following as of:
|  | July 3, 2021 |  |  | December 31, 2020 |
Accounts receivable |  | $ | 105,048 |  |  | $ | 92,273 |
Less: Allowance for credit losses |  |  | (3,019 | ) |  |  | (3,990 | )
|  | $ | 102,029 |  |  | $ | 88,283 |
| Accounts receivable, net of allowances, consisted of the following as of December 31:
|  | 2020 |  |  | 2019 |
Accounts receivable |  | $ | 92,273 |  |  | $ | 89,274 |
Less: Allowance for credit losses |  |  | (3,990 | ) |  |  | (4,146 | )
|  | $ | 88,283 |  |  | $ | 85,128 |
Summary of Accounts Receivable, Allowance for Credit Loss | Changes in credit losses were as follows :
|  | Three Months Ended |  |  | Six Months Ended |
|  | July 3, 2021 |  |  | June 27, 2020 |  |  | July 3, 2021 |  |  | June 27, 2020 |
Beginning balance |  | $ | (3,811 | ) |  | $ | (4,684 | ) |  | $ | (3,990 | ) |  | $ | (4,146 | )
Recovery (provision) |  |  | 550 |  |  |  | (619 | ) |  |  | 359 |  |  |  | (1,162 | )
Write-offs |  |  | 278 |  |  |  | 167 |  |  |  | 684 |  |  |  | 252 |
Recoveries |  |  | (36 | ) |  |  | (113 | ) |  |  | (72 | ) |  |  | (193 | )
Ending balance |  | $ | (3,019 | ) |  | $ | (5,249 | ) |  | $ | (3,019 | ) |  | $ | (5,249 | )
Schedule of Inventory | Inventory consisted of the following as of:
|  | July 3, 2021 |  |  | December 31, 2020 |
Raw materials and supplies |  | $ | 4,202 |  |  | $ | 3,665 |
Finished goods |  |  | 31,538 |  |  |  | 26,323 |
Gross |  |  | 35,740 |  |  |  | 29,988 |
Excess and obsolete reserves |  |  | (1,720 | ) |  |  | (868 | )
|  | $ | 34,020 |  |  | $ | 29,120 |
Schedule of Accrued Liabilities | Accrued liabilities consisted of the following as of:
|  | July 3, 2021 |  |  | December 31, 2020 |
Gross-to-net deductions |  | $ | 63,980 |  |  | $ | 43,656 |
Bonus and commission |  |  | 12,493 |  |  |  | 15,188 |
Compensation and benefits |  |  | 7,932 |  |  |  | 5,875 |
Income and other taxes |  |  | 2,385 |  |  |  | 2,434 |
Other liabilities |  |  | 18,456 |  |  |  | 21,034 |
|  | $ | 105,246 |  |  | $ | 88,187 |
Bio Ventus LLC |  |
Schedule of Restrictions on Cash and Cash Equivalents |  | Accounts receivable, net of allowances, consisted of the following as of December 31:
|  | 2020 |  |  | 2019 |
Accounts receivable |  | $ | 92,273 |  |  | $ | 89,274 |
Less: Allowance for credit losses |  |  | (3,990 | ) |  |  | (4,146 | )
|  | $ | 88,283 |  |  | $ | 85,128 |
Summary of Accounts Receivable, Allowance for Credit Loss |  | Changes in credit losses were as follows for the years ended December 31:
|  | 2020 |  |  | 2019 |
Beginning balance |  | $ | (4,146 | ) |  | $ | (4,497 | )
Provision for credit losses |  |  | (1,215 | ) |  |  | (2,242 | )
Write-offs |  |  | 1,787 |  |  |  | 2,949 |
Recoveries |  |  | (416 | ) |  |  | (356 | )
Ending balance |  | $ | (3,990 | ) |  | $ | (4,146 | )
Schedule of Inventory |  | Inventory consisted of the following as of December 31:
|  | 2020 |  |  | 2019 |
Raw materials and supplies |  | $ | 3,665 |  |  | $ | 3,349 |
Finished goods |  |  | 26,323 |  |  |  | 24,509 |
Gross |  |  | 29,988 |  |  |  | 27,858 |
Excess and obsolete reserves |  |  | (868 | ) |  |  | (532 | )
|  | $ | 29,120 |  |  | $ | 27,326 |
Schedule Of Inventory Valuation Reserves |  | Changes in excess and obsolete reserves for inventory were as follows for the years ended December 31:
|  | 2020 |  |  | 2019 |
Balance, beginning of period |  | $ | (532 | ) |  | $ | (570 | )
Provision for losses |  |  | (904 | ) |  |  | (870 | )
Write-offs |  |  | 568 |  |  |  | 908 |
|  | $ | (868 | ) |  | $ | (532 | )
Property, Plant and Equipment |  | Property and equipment consisted of the following as of December 31:
|  | 2020 |  |  | 2019 |
Computer equipment and software |  | $ | 20,547 |  |  | $ | 16,854 |
Leasehold improvements |  |  | 3,126 |  |  |  | 2,918 |
Furniture and fixtures |  |  | 1,474 |  |  |  | 1,451 |
Machinery and equipment |  |  | 1,234 |  |  |  | 1,138 |
Assets not yet placed in service |  |  | 819 |  |  |  | 370 |
|  |  | 27,200 |  |  |  | 22,731 |
Less accumulated depreciation |  |  | (20,321 | ) |  |  | (18,242 | )
|  | $ | 6,879 |  |  | $ | 4,489 |
Schedule of Goodwill |  | There were no changes to goodwill during the years ended December 31, 2020 and 2019. Following is a summary of goodwill by reportable segment:
|  | U.S. |  |  | International |  |  | Consolidated |
Balance at December 31, 2020 and 2019 |  | $ | 41,040 |  |  | $ | 8,760 |  |  | $ | 49,800 |
Schedule Of Intangible Assets Net Excluding Goodwill |  | Intangible assets consisted of the following as of December 31:
|  | 2020 |  |  | 2019 |
Intellectual property |  | $ | 263,422 |  |  | $ | 263,422 |
Distribution rights |  |  | 60,700 |  |  |  | 59,700 |
Customer relationships |  |  | 57,700 |  |  |  | 57,700 |
IPR&D |  |  | 1,445 |  |  |  | 11,095 |
Developed technology and other |  |  | 13,999 |  |  |  | 4,649 |
Total carrying amount |  |  | 397,266 |  |  |  | 396,566 |
Less accumulated amortization: |  |  |  |  |  |  |  |
Intellectual property |  |  | (117,281 | ) |  |  | (100,982 | )
Distribution rights |  |  | (34,461 | ) |  |  | (28,716 | )
Customer relationships |  |  | (51,247 | ) |  |  | (46,407 | )
Developed technology and other |  |  | (3,786 | ) |  |  | (3,404 | )
Total accumulated amortization |  |  | (206,775 | ) |  |  | (179,509 | )
Intangible assets, net before currency translation |  |  | 190,491 |  |  |  | 217,057 |
Currency translation |  |  | 1,159 |  |  |  | (547 | )
|  | $ | 191,650 |  |  | $ | 216,510 |
Schedule of Accrued Liabilities |  | Accrued liabilities consisted of the following at December 31:
|  | 2020 |  |  | 2019 |
Gross-to-net deductions |  | $ | 43,656 |  |  | $ | 14,622 |
Bonus and commission |  |  | 15,188 |  |  |  | 14,200 |
Reserve for estimated overpayments from third-party payers |  |  | 2,790 |  |  |  | 6,801 |
Compensation and benefits |  |  | 5,875 |  |  |  | 3,231 |
Income and other taxes |  |  | 2,434 |  |  |  | 2,555 |
Other liabilities |  |  | 18,244 |  |  |  | 11,418 |
|  | $ | 88,187 |  |  | $ | 52,827 |

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