FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2022

Fair Value Disclosures [Abstract]

Schedule of Fair Value of Financial Assets and Liabilities

The following tables present the classification within the fair value hierarchy of financial assets and liabilities not disclosed elsewhere in these Condensed Consolidated Financial Statements that are remeasured on a recurring basis as of September 30, 2022 and December 31, 2021. Other than the Company’s fixed-rate convertible debt disclosed in Note 6 – Debt, there were no

financial assets or liabilities that were remeasured using a quoted price in active markets for identical assets (Level 1) as of September 30, 2022 or December 31, 2021.

	Fair Value Measurements as of September 30, 2022
		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Assets:
Other current assets:
NQDC Plan assets		$	2,306	$	—	$	2,306
Other assets:
NQDC Plan assets		18,889		—		18,889
Restricted investments (1)		2,439		—		2,439
Total other assets		21,328		—		21,328
Total assets		$	23,634	$	—	$	23,634
Liabilities:
Current liabilities:
NQDC Plan liability		$	2,306	$	—	$	2,306
Contingent consideration		—		28,303		28,303
Total current liabilities		2,306		28,303		30,609
Other long-term liabilities:
NQDC Plan liability		18,889		—		18,889
Total liabilities		$	21,195	$	28,303	$	49,498

	Fair Value Measurements as of December 31, 2021
	Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Assets:
Other current assets:
NQDC Plan assets	$	2,043	$	—	$	2,043
Other assets:
NQDC Plan assets	23,929		—		23,929
Restricted investments (1)	2,940		—		2,940
Total other assets	26,869		—		26,869
Total assets	$	28,912	$	—	$	28,912
Liabilities:
Current liabilities:
NQDC Plan liability	$	2,043	$	—	$	2,043
Contingent consideration	—		48,232		48,232
Total current liabilities	2,043		48,232		50,275
Other long-term liabilities:
NQDC Plan liability	23,929		—		23,929
Contingent consideration	—		15,167		15,167
Total other long-term liabilities	23,929		15,167		39,096
Total liabilities	$	25,972	$	63,399	$	89,371

(1)    The restricted investments at September 30, 2022 and December 31, 2021 secure the Company's irrevocable standby letters of credit obtained in connection with certain commercial agreements.

Schedule of Liabilities Measured at Fair Value on Recurring Basis Using Level 3 Inputs

Liabilities measured at fair value using Level 3 inputs consisted of contingent consideration. The following table represents a roll-forward of contingent consideration.

Contingent consideration as of December 31, 2021	$	63,399
Milestone payments to Ares Trading S.A. (Merck Serono)	(33,293)
Realized foreign exchange gain on settlement of contingent consideration	(133)
Changes in fair value of contingent consideration	3,764
Foreign exchange remeasurement of Euro denominated contingent consideration	(5,434)
Contingent consideration as of September 30, 2022	$	28,303