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Accrued Liabilities (Notes)
3 Months Ended
Mar. 31, 2023
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, 2023December 31, 2022
Salaries and benefits$47,808 $44,304 
Incentive compensation22,579 30,254 
Operating lease liability-ST20,150 18,169 
Accrued sales taxes6,158 5,844 
Restructuring accrual6,546 5,923 
Deferred revenue30,991 30,838 
Accrued other taxes2,524 5,794 
Accrued professional fees6,823 5,317 
Legal accrual3,137 3,137 
Distribution fees11,502 17,063 
Warranties and returns3,201 3,097 
Field service corrective action(1)
27,898 24,517 
Accrued freight11,116 17,988 
Foreign exchange contracts2,132 1,847 
Accrued research and development6,562 3,538 
Accrued audit fees6,355 6,279 
Defined benefit plan2,974 2,928 
Accrued interest693 1,033 
Other16,018 14,899 
 $235,167 $242,769 
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(1)     Relates to field service 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
 March 31, 2023December 31, 2022
Operating lease liability-LT$63,062 $60,916 
Benefits5,252 5,314 
Accrued rent955 997 
Finance lease liability-LT1,939 1,855 
Deferred revenue16,591 16,239 
Field service corrective action(1)
25,294 25,294 
Other1,134 3,489 
 $114,227 $114,104