Accrued Liabilities (Notes)

3 Months Ended

Mar. 31, 2022

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
	March 31, 2022		December 31, 2021
Salaries and benefits	$	47,604	$	27,304
Incentive compensation	19,930		33,107
Operating lease liability-ST	20,786		9,009
Accrued sales taxes	7,491		1,980
Restructuring accrual	2,430		664
Deferred revenue	40,870		12,646
Accrued other taxes	1,653		4,337
Accrued professional fees	16,608		773
Legal accrual	3,216		3,897
Distribution fees	21,084		5,645
Warranties and returns(1)	31,857		532
Accrued freight	10,285		9,194
Foreign exchange contracts	895		—
Acquired restructuring liability	6,775		—
Accrued transaction/integration costs	8,982		—
Accrued audit fees	3,187		1,008
Defined benefit plan	2,796		—
Other	15,371		8,099
	$	261,820	$	118,195

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(1)     Includes $31.3 million of estimated remediation costs related to a 2021 Warning Letter received by Smiths Medical from the FDA following an inspection of Smiths Medical’s Oakdale, Minnesota Facility, see Note 19: Commitments and Contingencies for further detail.

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

	As of
	March 31, 2022		December 31, 2021
Operating lease liability-LT	$	73,391	$	33,971
Benefits	1,272		1,369
Accrued rent	1,231		1,262
Contract liabilities(1)	168		202
Forward-starting interest rate swaps	—		1,480
Foreign exchange contracts	27		—
Finance lease liability-LT	1,923		2,067
Deferred revenue	22,828		—
Field service corrective action(2)	23,385		—
Other	9,983		1,479
	$	134,208	$	41,830