Balance Sheet Account Detail

(a) Property and Equipment

Property and equipment consisted of the following:



	September 30, 2019			December 31, 2018
Production equipment, molds and office furniture	$	11,302		$	11,854
Computer hardware and software	7,899			8,235
Leasehold improvements	15,594			15,535
Construction in progress (software and related implementation, production equipment and leasehold improvements)	789			993
Property and equipment, at cost	35,584			36,617
Accumulated depreciation	(21,893		)	(20,584		)
Property and equipment, net	$	13,691		$	16,033

Depreciation expense for property and equipment for the three months ended September 30, 2019 and 2018 was $0.8 million and $0.9 million, respectively. For the nine months ended September 30, 2019 and 2018, depreciation expense for property and equipment was $2.6 million and $2.8 million, respectively.

(b) Inventories

Inventories consisted of the following:



	September 30, 2019		December 31, 2018
Raw materials	$	5,884	$	4,636
Work-in-process	5,192		6,401
Finished goods	19,801		19,362
Total Inventories	$	30,877	$	30,399

The change in the carrying amount of goodwill for the nine months ended September 30, 2019 was as follows:



Balance at December 31, 2018	$	120,848
Foreign currency translation adjustment	(78		)
Balance at September 30, 2019	$	120,770

Other intangible assets consisted of the following:



	September 30, 2019							December 31, 2018
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Indefinite-lived intangible assets:
Trademarks and trade names	$	2,708	N/A			$	2,708	$	2,708	N/A			$	2,708
In-process research and development	$	11,200	N/A			11,200		11,200		N/A			11,200
Total indefinite-lived intangible assets	13,908					13,908		13,908					13,908
Finite-lived intangible assets:
Developed technology	67,600		(12,764		)	54,836		67,600		(10,657		)	56,943
Customer relationships	7,500		(2,750		)	4,750		7,500		(2,188		)	5,312
Total finite-lived intangible assets	75,100		(15,514		)	59,586		75,100		(12,845		)	62,255
Other intangible assets, net	$	89,008	$	(15,514	)	$	73,494	$	89,008	$	(12,845	)	$	76,163

Amortization expense for intangible assets for the three months ended September 30, 2019 and 2018 was $0.9 million and $1.1 million, respectively. For the nine months ended September 30, 2019 and 2018, amortization expense for intangible assets was $2.7 million and $3.1 million, respectively.

Estimated amortization expense for the 5 succeeding years and thereafter is as follows:



Remainder of 2019	$	890
2020	3,472
2021	3,867
2022	4,714
2023	5,622
2024	7,176
Thereafter	33,845
Total	$	59,586

(d) Fair Value Measurements

The following fair value hierarchy table presents information about each major category of the Company’s assets and liabilities measured at fair value on a recurring basis as of September 30, 2019 and December 31, 2018:



		September 30, 2019								December 31, 2018
		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Financial liabilities:
Contingently issuable common stock	(a)	$	—	$	—	$	1,300	$	1,300	$	—	$	—	$	2,200	$	2,200
Derivative liabilities	(b)	$	—	$	—	9,112		9,112		—		—		4,012		4,012
Total financial liabilities		$	—	$	—	$	10,412	$	10,412	$	—	$	—	$	6,212	$	6,212

(a) Included in other liabilities in the Condensed Consolidated Balance Sheets. See Note 9 for additional details.

(b) See Note 6 for additional details.

Changes in the fair value of the Company’s Level 3 liabilities were as follows:



	Contingently issuable common stock (a)			Derivative liabilities (b)
Balance at December 31, 2018	$	2,200		$	4,012
Retirement due to debt extinguishment	—			(5,907		)
Additions	—			20,547
Fair value adjustment	(900		)	(9,540		)
Balance at September 30, 2019	$	1,300		$	9,112

(a) See Note 9 for additional details.

(b) See Note 6 for additional details.

There were no transfers of financial assets or liabilities into or out of Level 3 during the nine months ended September 30, 2019.

Financial Instruments Not Recorded at Fair Value on a Recurring Basis

The table below summarizes the carrying and fair values of the Company’s long-term debt:



	September 30, 2019				December 31, 2018
	Carrying value		Fair value		Carrying value		Fair value
Term loan facility	$	136,803	$	136,886	$	117,880	$	116,916
Convertible notes	35,909		49,318		75,917		50,489
Other debt	4,281		1,352		4,281		1,221
	$	176,993	$	187,556	$	198,078	$	168,626

The fair values of the Company’s long-term debt are determined using Level 3 inputs. The fair values of the Company’s long-term debt are determined using Level 3 inputs, with the exception of the 3.25% Senior Notes, which are determined using Level 2 inputs. See Note 6 for further details. The carrying value of the Company’s Revolving loan facility approximates fair value.