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Fair Value Measurements | 9 Months Ended
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Sep. 30, 2024
Fair Value Disclosures [Abstract] |
Fair Value Measurements | 4. Fair value measurements Cash, cash equivalents, marketable securities and restricted cash The following table summarizes fair value measurements by level for the assets measured at fair value on a recurring basis for cash, cash equivalents, marketable securities and restricted cash:
|  | As of September 30, 2024 |
|  |  |  |  | Gross |  |  |  |  |  | Cash |  |  |  |  |  |  |
|  | Adjusted |  |  | unrealized |  |  |  |  |  | and cash |  |  | Marketable |  |  | Restricted |
|  | cost |  |  | gains |  |  | Fair value |  |  | equivalents |  |  | securities |  |  | cash |
Cash |  | $ | 30,902 |  |  | $ | — |  |  | $ | 30,902 |  |  | $ | 30,902 |  |  | $ | — |  |  | $ | — |
Level 1: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market accounts |  |  | 48,926 |  |  |  | — |  |  |  | 48,926 |  |  |  | 45,335 |  |  |  | — |  |  |  | 3,591 |
Level 2: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury securities |  |  | 22,151 |  |  |  | 298 |  |  |  | 22,449 |  |  |  | 7,476 |  |  |  | 14,973 |  |  |  | — |
Institutional Insured Liquidity Deposit Savings |  |  | 21,977 |  |  |  | — |  |  |  | 21,977 |  |  |  | 21,977 |  |  |  | — |  |  |  | — |
Total |  | $ | 123,956 |  |  | $ | 298 |  |  | $ | 124,254 |  |  | $ | 105,690 |  |  | $ | 14,973 |  |  | $ | 3,591 |
|  | As of December 31, 2023 |  |  |  |
|  |  |  |  | Gross |  |  |  |  |  | Cash |  |  |  |  |  |  |
|  | Adjusted |  |  | unrealized |  |  |  |  |  | and cash |  |  | Marketable |  |  |  |
|  | cost |  |  | gains |  |  | Fair value |  |  | equivalents |  |  | securities |  |  |  |
Cash |  | $ | 12,611 |  |  | $ | — |  |  | $ | 12,611 |  |  | $ | 12,611 |  |  | $ | — |  |  |  |
Level 1: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market accounts |  |  | 72,368 |  |  |  | — |  |  |  | 72,368 |  |  |  | 72,368 |  |  |  | — |  |  |  |
Level 2: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate bonds |  |  | 2,979 |  |  |  | — |  |  |  | 2,979 |  |  |  | — |  |  |  | 2,979 |  |  |  |
U.S. Treasury securities |  |  | 19,252 |  |  |  | 136 |  |  |  | 19,388 |  |  |  | 19,388 |  |  |  | — |  |  |  |
Institutional Insured Liquidity Deposit Savings |  |  | 21,125 |  |  |  | — |  |  |  | 21,125 |  |  |  | 21,125 |  |  |  | — |  |  |  |
Total |  | $ | 128,335 |  |  | $ | 136 |  |  | $ | 128,471 |  |  | $ | 125,492 |  |  | $ | 2,979 |  |  |  |
Derivative instruments and hedging activities The Company records the assets or liabilities associated with derivative instruments and hedging activities at fair value based on Level 2 inputs in other current assets or other current liabilities, respectively, in the consolidated balance sheet. The Company had related payables of $100 and $155 as of September 30, 2024 and December 31, 2023, respectively. Accumulated other comprehensive income The components of accumulated other comprehensive income were as follows:
|  | Foreign |  |  | Unrealized |  |  | Accumulated |
|  | currency |  |  | gains |  |  | other |
|  | translation |  |  | on marketable |  |  | comprehensive |
|  | adjustments |  |  | securities |  |  | income |
Balance as of December 31, 2023 |  | $ | 1,089 |  |  | $ | 136 |  |  | $ | 1,225 |
Other comprehensive income |  |  | 333 |  |  |  | 161 |  |  |  | 494 |
Balance as of September 30, 2024 |  | $ | 1,422 |  |  | $ | 297 |  |  | $ | 1,719 |
Comprehensive income is the total net earnings and all other non-owner changes in equity. Earnout liability The Company has obligations to pay up to $13,000 in an earnout payment for the Physio-Assist acquisition in cash if certain future regulatory results are met. The earnout liability was valued using Level 3 inputs. The reconciliation of the earnout liability measured and carried at fair value on a recurring basis is as follows:
Balance as of December 31, 2023 |  | $ | 10,000 |
Change in fair value |  |  | 1,830 |
Balance as of September 30, 2024 |  | $ | 11,830 |

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- Definition The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 107 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-107 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 100 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2E -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 940 -SubTopic 820 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478119/940-820-50-1 + Details
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