Accrued Liabilities an Other Long-term Liabilities

12 Months Ended

Dec. 31, 2019

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,
	2019		2018
Salaries and benefits	$	21,116	$	20,538
Incentive compensation	15,221		42,913
Accrued supply chain restructuring costs	23,119		—
Operating lease liability-ST	7,362		—
Accrued professional fees	4,782		15,996
Accrued product field action	2,096		5,316
Consigned inventory	—		1,118
Third-party inventory	—		1,089
Legal accrual	826		1,400
Accrued sales taxes	2,615		2,941
Warranties and returns	782		1,124
Deferred revenue	4,761		3,814
Accrued other taxes	4,054		3,213
Distribution fees	3,942		3,977
Accrued freight	11,238		10,953
Restructuring accrual	5,459		1,046
Contract liabilities-ST	1,935		—
Contract settlement	1,667		2,083
Accrued research and development	—		1,451
Other	6,801		9,848
	$	117,776	$	128,820

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

	December 31,
	2019		2018
Operating lease liabilities-LT	$	28,896	$	—
Contract liabilities(1)	472		14,020
Deferred revenue	94		468
Benefits	1,131		962
Accrued rent	1,642		1,779
Contract settlement	—		1,667
Other	585		1,696
	$	32,820	$	20,592

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