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INCOME TAXES - Significant Components of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Deferred tax asset:    
Capitalized research expenditures $ 39,459 $ 38,485
Retirement plan 12,555 13,495
Tax credit carry forwards 8,938 8,100
Accruals and reserves 7,180 6,944
Lease liabilities 6,671 7,230
Deferred revenue 1,741 2,077
Stock-based compensation 1,498 1,454
Other 1,362 3,400
Valuation allowance (9,551) (11,087)
Deferred Tax Assets, Gross 79,404 81,185
Deferred tax assets 69,853 70,098
Deferred tax liability:    
Lease Assets 6,302 6,944
Acquisition Goodwill (1,549) (1,283)
Other (2,894) (3,710)
Deferred tax liabilities (10,745) (11,937)
Net deferred tax assets $ 59,108 $ 58,161