FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2023

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, 2023 and December 31, 2022. 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, 2023 or December 31, 2022.

	Fair Value Measurements as of September 30, 2023
		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Assets:
Other current assets:
NQDC Plan assets		$	1,836	$	—	$	1,836
Other assets:
NQDC Plan assets		25,541		—		25,541
Restricted investments (1)		2,361		—		2,361
Total other assets		27,902		—		27,902
Total assets		$	29,738	$	—	$	29,738
Liabilities:
Current liabilities:
NQDC Plan liability		$	1,836	$	—	$	1,836
Other long-term liabilities:
NQDC Plan liability		25,541		—		25,541
Total liabilities		$	27,377	$	—	$	27,377

	Fair Value Measurements as of December 31, 2022
	Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
Assets:
Other current assets:
NQDC Plan assets	$	2,654	$	—	$	2,654
Other assets:
NQDC Plan assets	19,867		—		19,867
Restricted investments (1)	2,429		—		2,429
Total other assets	22,296		—		22,296
Total assets	$	24,950	$	—	$	24,950
Liabilities:
Current liabilities:
NQDC Plan liability	$	2,654	$	—	$	2,654
Contingent consideration	—		15,925		15,925
Total current liabilities	2,654		15,925		18,579
Other long-term liabilities:
NQDC Plan liability	19,867		—		19,867
Total liabilities	$	22,521	$	15,925	$	38,446

(1)    The restricted investments as of September 30, 2023 and December 31, 2022 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, 2022	$	15,925
Milestone payments to Ares Trading S.A. (Merck Serono)	(16,255)
Realized foreign exchange loss on settlement of contingent consideration	330
Contingent consideration as of September 30, 2023	$	—