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Acquisitions and divestitures (Tables)
 9 Months Ended
Sep. 28, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]  
Schedule of Held for Sale Assets and Liabilities
The carrying amounts for the major classes of assets and liabilities of the Advanced Rehabilitation Business classified as held for sale were as follows:
September 28, 2024
Carrying amounts of assets classified as held for sale:
Accounts receivable$6,437 
Inventory15,122 
Prepaid and other current assets2,484 
Property and equipment, net257 
Intangible assets692 
Operating lease assets1,663 
Other assets79 
Total assets held for sale$26,734 
Carrying amounts of liabilities classified as held for sale:
Accounts payable$1,833 
Accrued liabilities884 
Other liabilities1,517 
Total liabilities held for sale$4,234 
The following table summarizes the major income and expense line items of these discontinued operations, as reported in the consolidated statements of operations for the nine months ended September 30, 2023 as there was no activity for discontinued operations subsequent to the first quarter of 2023:
Nine Months Ended
September 30, 2023
Selling, general and administrative expense$1,728 
Research and development expense396 
Change in fair value of contingent consideration(a)
1,710 
Depreciation and amortization(a)
4,264 
Operating loss from discontinued operations(8,098)
Interest expense, net4,889 
Other expense(b)
61,442 
Other expense66,331 
Loss before income taxes(74,429)
Income tax benefit, net— 
Net loss from discontinued operations(74,429)
Loss attributable to noncontrolling interest - discontinued operations14,937 
Net loss attributable to Bioventus Inc. - discontinued operations$(59,492)
(a)Depreciation and amortization and the change in fair value of contingent consideration represents the significant operating non-cash items of discontinued operations.
(b)Other expense includes the $60,639 loss on deconsolidation, of which $10,150 was attributable to non-refundable payments. Total investing cash outflows included these non-refundable payments and $1,356 cash on hand at disposal.