Supplemental Financial Information

9 Months Ended

Sep. 30, 2021

Balance Sheet Related Disclosures [Abstract]

Supplemental Financial Information

Note 14. Supplemental Financial Information

Inventories consisted of the following (in thousands):

	September 30, 2021		December 31, 2020
Raw materials	$	41,524	$	43,257
Work-in-process	11,559		8,055
Finished goods	70,650		75,363
	$	123,733	$	126,675

As of September 30, 2021 and December 31, 2020, inventories include adjustments totaling $4.4 million and $6.6 million, respectively, to record balances at lower of cost or net realizable value.

Accrued liabilities and other consisted of the following (in thousands):

	September 30, 2021		December 31, 2020
Legal and administrative costs	$	20,563	$	15,820
Operating lease liabilities	11,581		11,276
Contingent consideration (1)	11,493		13,968
Contract liabilities	8,194		6,929
Amount payable to Gyrus Capital S.A.	6,625		—
Research and development costs	5,505		4,257
Restructuring related liabilities (2)	3,317		6,258
Provisions for agents, returns and other	2,486		3,063
Other accrued expenses	27,740		26,465
	$	97,504	$	88,036

(1)Refer to “Note 5. Fair Value Measurements”

(2)Refer to “Note 3. Restructuring”

As of September 30, 2021 and December 31, 2020, contract liabilities of $9.8 million and $8.6 million, respectively, are included within accrued liabilities and other long-term liabilities on the condensed consolidated balance sheets.

The table below presents the items included within foreign exchange and other gains on the condensed consolidated statements of income (loss) (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2021		2020		2021		2020
Exchangeable Notes fair value adjustment (1)	$	23,489	$	12,103	$	(28,895)	$	15,553
Capped call fair value adjustment (1)	(9,741)		(5,926)		22,217		(4,097)
Investment revaluation (2)	—		—		4,642		—
Other derivative liabilities fair value adjustment (1)	200		(1,350)		4,290		(1,350)
Dividend income (2)	287		—		3,420		—
Foreign exchange rate fluctuations	(782)		(1,608)		352		(4,369)
Exchangeable Notes issuance costs	—		—		—		(2,478)
Other	(17)		201		1,091		(1,345)
Foreign exchange and other gains	$	13,436	$	3,420	$	7,117	$	1,914

(1)Refer to “Note 5. Fair Value Measurements”

(2)Refer to “Note 4. Investments”