Accounts receivable, net are amounts billed and currently due from customers. The Company records the amounts due net of allowance for credit losses. Collection of the consideration that the Company expects to receive typically occurs within 30 to 90 days of billing. The Company applies the practical expedient for contracts with payment terms of one year or less which does not consider the effects of the time value of money. Occasionally, the Company enters into payment agreements with patients that allow payment terms beyond one year. In those cases, the financing component is not deemed significant to the contract.


	September 28, 2024		December 31, 2023
Accounts receivable(a)	$	124,740	$	127,008
Less: Allowance for credit losses	(2,815)		(4,219)
	$	121,925	$	122,789

(a)Accounts receivable of $6,437 attributable to the Company’s Advanced Rehabilitation Business (as defined in Note 3. Acquisitions and divestitures) were reclassified to assets held for sale within the September 28, 2024 consolidated condensed balance sheets. Refer to Note 3. Acquisitions and divestitures for further details regarding assets held for sale.

Due to the short-term nature of the Company’s receivables, the estimate of expected credit losses is based on aging of the account receivable balances. The allowance is adjusted on a specific identification basis for certain accounts as well as pooling of accounts with similar characteristics. The Company has a diverse customer base with no single customer representing ten percent or more of sales. The Company had one customer representing approximately 23.2% and 16.0% of the accounts receivable balance as of September 28, 2024 and December 31, 2023, respectively. Historically, the Company’s reserves have been adequate to cover credit losses.


	September 28, 2024		December 31, 2023
Raw materials and supplies(a)	$	23,463	$	21,062
Finished goods(a)	66,569		70,271
	$	90,032	$	91,333

(a)Raw materials and supplies of $7,011 and finished goods inventory of $8,111 attributable to the Company’s Advanced Rehabilitation Business were reclassified to assets held for sale within the September 28, 2024 consolidated condensed balance sheets. Refer to Note 3. Acquisitions and divestitures for further details regarding assets held for sale.


	September 28, 2024		December 31, 2023
Computer equipment and software	$	41,509	$	37,860
Demonstration and consignment inventory	9,484		9,341
Leasehold improvements	4,063		3,763
Furniture and fixtures(a)	4,586		4,163
Finance leases	15,737		15,737
Machinery and equipment(b)	1,913		2,180
Assets not yet placed in service	599		4,065
	77,891		77,109
Less accumulated depreciation	(48,466)		(40,504)
	$	29,425	$	36,605

(a)Net furniture and fixtures of $20 attributable to the Company’s Advanced Rehabilitation Business were reclassified to assets held for sale within the September 28, 2024 consolidated condensed balance sheets. Refer to Note 3. Acquisitions and divestitures for further details regarding assets held for sale.

(b)Net machinery and equipment of $237 attributable to the Company’s Advanced Rehabilitation Business were reclassified to assets held for sale within the September 28, 2024 consolidated condensed balance sheets. Refer to Note 3. Acquisitions and divestitures for further details regarding assets held for sale.

The Company incurred a $1,064 disposal loss on fixed assets during the three and nine months ended September 30, 2023 as a result of the integration of acquisitions. The loss is recorded in loss on disposal within the consolidated condensed statements of operations and comprehensive loss.


	September 28, 2024		December 31, 2023
Intellectual property(a)(b)	$	626,008	$	677,258
Distribution rights	61,325		61,325
Customer relationships	57,950		57,950
IPR&D	5,500		5,500
Developed technology and other	13,998		13,998
Total carrying amount	764,781		816,031
Less accumulated amortization:
Intellectual property(a)(b)	(229,933)		(218,031)
Distribution rights	(53,041)		(49,301)
Customer relationships	(57,950)		(57,950)
Developed technology and other	(8,245)		(7,521)
Total accumulated amortization	(349,169)		(332,803)
Intangible assets, net before currency translation	415,612		483,228
Currency translation	(803)		(878)
	$	414,809	$	482,350

(a)Intellectual property of $17,348 and accumulated amortization of $16,656 attributable to the Company’s Advanced Rehabilitation Business were reclassified to assets held for sale within the September 28, 2024 consolidated condensed balance sheets. Refer to Note 3.Acquisitions and divestitures for further details regarding assets held for sale.

(b)The Company recorded an impairment loss of $2,031 and $33,901 for the three and nine months ended September 28, 2024 in the U.S. reporting segment of net intellectual property solely attributable to the Company’s Advanced Rehabilitation Business. The loss was recorded in impairment of assets within the consolidated condensed statements of operations and comprehensive loss. Refer to Refer to Note 3. Acquisitions and divestitures for further details regarding businesses held for sale.

Estimated amortization expense for intangibles subsequent to reclassifications, impairment and additions for the remainder of 2024 and for the years ended December 31, 2025 through 2028 is expected to be $9,436, $37,423, $34,192, $35,259 and $31,012, respectively.


	September 28, 2024		December 31, 2023
Gross-to-net deductions	$	68,308	$	59,592
Bonus and commission	25,442		19,437
Compensation and benefits	7,414		9,709
Accrued interest	5,924		6,606
Income and other taxes	6,147		4,749
Other liabilities(a)	15,462		19,702
	$	128,697	$	119,795

(a)Accrued liabilities of $884 attributable to the Company’s Advanced Rehabilitation Business were reclassified to liabilities held for sale within the September 28, 2024 consolidated condensed balance sheets. Refer to Note 3. Acquisitions and divestitures for further details regarding assets held for sale.