Accrued Liabilities (Notes)

6 Months Ended

Jun. 30, 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
	June 30, 2022		December 31, 2021
Salaries and benefits	$	56,453	$	27,304
Incentive compensation	16,632		33,107
Operating lease liability-ST	19,929		9,009
Accrued sales taxes	7,012		1,980
Restructuring accrual	6,963		664
Deferred revenue	35,009		12,646
Accrued other taxes	2,840		4,337
Accrued professional fees	10,271		773
Legal accrual	3,921		3,897
Distribution fees	24,634		5,645
Warranties and returns	546		532
Field service corrective action(1)	30,529		—
Accrued freight	10,903		9,194
Foreign exchange contracts	577		—
Accrued audit fees	4,741		1,008
Defined benefit plan	3,230		—
Other	13,466		8,099
	$	247,656	$	118,195

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(1)     Relates to field corrective actions associated with certain products in connection with 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
	June 30, 2022		December 31, 2021
Operating lease liability-LT	$	68,491	$	33,971
Benefits	6,895		1,369
Accrued rent	1,146		1,262
Contract liabilities(1)	135		202
Forward-starting interest rate swaps	—		1,480
Foreign exchange contracts	50		—
Finance lease liability-LT	1,741		2,067
Deferred revenue	23,229		—
Field service corrective action(2)	23,385		—
Other	3,128		1,479
	$	128,200	$	41,830