Accrued Liabilities an Other Long-term Liabilities

12 Months Ended

Dec. 31, 2021

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):

	As of December 31,
	2021		2020
Salaries and benefits	$	27,304	$	25,786
Incentive compensation	33,107		27,023
Operating lease liability-ST	9,009		8,740
Accrued professional fees	773		1,273
Legal accrual	3,897		900
Accrued sales taxes	1,980		2,146
Warranties and returns	532		1,027
Deferred revenue	12,646		5,566
Accrued other taxes	4,337		3,540
Distribution fees	5,645		5,300
Accrued freight	9,194		6,784
Restructuring accrual	664		3,421
Other	9,107		5,515
	$	118,195	$	97,021

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

	As of December 31,
	2021		2020
Operating lease liability-LT	$	33,971	$	41,019
Finance lease liability-LT	2,067		2,388
Contract liabilities(1)	202		337
Forward-starting interest rate swaps	1,480		—
Benefits	1,369		1,183
Accrued rent	1,262		1,462
Other	1,479		1,446
	$	41,830	$	47,835

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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.