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Change in Accounting Principle (Tables)

9 Months Ended

Sep. 30, 2023

Accounting Standards Update and Change in Accounting Principle [Abstract]

Schedule of classification after the adoption of the change in accounting

The following table compares the Company’s historical classification with the classification after the adoption of the change in accounting for the three and nine months ended September 30, 2023 and 2022:

		Classification after adoption of accounting change								Classification prior to adoption  of accounting change
		For the three months ended September 30,								For the three months ended September 30,
		2023				2022				2023				2022
Net sales		$	149,516			$	152,267			$	149,516				152,267
Cost of sales			(106,432	)			(102,629	)			(91,938	)			(90,733	)
Gross profit			43,084				49,638				57,578				61,534
Operating expenses			(38,893	)			(38,394	)			(53,387	)			(50,290	)
Operating income		$	4,191			$	11,244			$	4,191			$	11,244
		Classification after adoption  of accounting change								Classification prior to adoption  of accounting change
		For the nine months ended September 30,								For the nine months ended September 30,
		2023				2022				2023				2022
Net sales		$	407,191			$	450,063			$	407,191				450,063
Cost of sales			(282,662	)			(299,698	)			(249,294	)			(267,280	)
Gross profit			124,529				150,365				157,897				182,783
Operating expenses			(113,317	)			(113,559	)			(146,685	)			(145,977	)
Operating income		$	11,212			$	36,806			$	11,212			$	36,806

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- References

No definition available.

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- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482989/270-10-45-12

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482989/270-10-45-13

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