CONTINGENCIES (Tables)

3 Months Ended

Mar. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

Schedule of Litigation Activity

The following table lists the number of Individual Actions by state:

State	Number of Cases
Massachusetts	43
Illinois	20
Florida	8
Nevada	4
Oregon	4
Louisiana	2
New Mexico	2
Hawaii	1
California	1

The activity in the Company’s accruals for the MSA and tobacco litigation for the three months ended March 31, 2024 was as follows:

	Current Liabilities						Non-Current Liabilities
	Amounts due under Master Settlement Agreement		Litigation Accruals		Total		Amounts due under Master Settlement Agreement		Litigation Accruals		Total
Balance as of January 1, 2024	$	8,812	$	351	$	9,163	$	8,747	$	13,885	$	22,632
Expenses	64,056		191		64,247		—		—		—
NPM Settlement adjustment	(5)		—		(5)		(164)		—		(164)
Change in MSA obligations capitalized as inventory	474		—		474		—		—		—
Payments			(596)		(596)		—		—		—
Reclassification to/(from) non-current liabilities	375		3,735		4,110		(375)		(3,735)		(4,110)
Interest on withholding	791		161		952		—		283		283
Balance as of March 31, 2024	$	74,503	$	3,842	$	78,345	$	8,208	$	10,433	$	18,641

The activity in the Company’s accruals for the MSA and tobacco litigation for the three months ended March 31, 2023 was as follows:

	Current Liabilities						Non-Current Liabilities
	Amounts due under Master Settlement Agreement		Litigation Accruals		Total		Amounts due under Master Settlement Agreement		Litigation Accruals		Total
Balance as of January 1, 2023	$	14,838	$	296	$	15,134	$	11,116	$	16,117	$	27,233
Expenses	67,027		270		67,297		—		—		—
NPM Settlement adjustment	—		—		—		(311)		—		(311)
Change in MSA obligations capitalized as inventory	195		—		195		—		—		—
Payments	—		(435)		(435)		—		—		—
Reclassification to/(from) non-current liabilities	1,635		3,707		5,342		(1,635)		(3,707)		(5,342)
Interest on withholding	—		17		17		—		442		442
Balance as of March 31, 2023	$	83,695	$	3,855	$	87,550	$	9,170	$	12,852	$	22,022