Accrued Liabilities (Tables)

3 Months Ended

Mar. 31, 2018

Accrued Liabilities [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

Accrued liabilities consist of the following (in thousands): 

	March 31, 2018		December 31, 2017
Salaries and benefits	$	26,146	$	20,745
Incentive compensation	15,246		40,682
Accrued product field action	10,315		11,810
Third-party inventory	6,077		4,284
Consigned inventory	1,118		5,210
Accrued sales taxes	3,289		6,291
Restructuring accrual	1,397		1,290
Contract liabilities	9,912		3,326
Accrued other taxes	1,010		2,771
Accrued professional fees	17,307		13,319
Legal accrual	2,838		3,538
Outside commissions	914		725
Warranties and returns	3,315		3,360
Accrued freight	3,546		5,696
Other	14,018		9,017
	$	116,448	$	132,064

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

	March 31, 2018		December 31, 2017
Unfavorable contract liabilities	$	22,196	$	40,148
Contract settlement	3,333		—
Benefits	2,227		2,104
Contract liabilities	1,849		7,099
Other	5,469		5,975
	$	35,074	$	55,326