Accrued Liabilities an Other Long-term Liabilities

12 Months Ended

Dec. 31, 2017

Accrued Liabilities [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

ACCRUED LIABILITIES AND OTHER LONG-TERM LIABILITIES

Accrued liabilities consist of the following (in thousands):

	December 31,
	2017		2016
Salaries and benefits	$	20,745	$	5,702
Incentive compensation	40,682		7,912
Accrued professional fees	13,319		—
Accrued product field action	11,810		—
Consigned inventory	5,210		—
Third-party inventory	4,284		—
Legal accrual	3,538		4,177
Accrued sales taxes	6,291		1,472
Warranties and Returns	3,360		—
Deferred revenue	3,326		18
Accrued other taxes	2,771		—
Outside commissions	725		1,141
Accrued freight	5,696		—
Restructuring accrual	1,290		423
Acquisition-related accrual	—		2,750
Other	9,017		2,301
	$	132,064	$	25,896

Other long-term liabilities consist of the following (in thousands): 

	December 31,
	2017		2016
Contract liabilities(1)	$	40,148	$	—
Deferred revenue	7,099		—
Benefits	2,104		1,107
Other	5,975		—
	$	55,326	$	1,107

__________________________________________

⁽¹⁾ Consists of multiple contracts with customers and suppliers that were valued at below market at the time of the HIS acquisition.