Accrued Liabilities (Tables)

9 Months Ended

Sep. 30, 2022

Accrued liabilities in the Condensed Consolidated Balance Sheets consisted of the following:


	September 30, 2022		December 31, 2021
	(In thousands)
Accrued compensation and related benefits	$	66,662	$	66,290
Accrued taxes	12,675		12,970
Accrued freight	7,448		5,299
Contingent consideration - current portion	8,737		1,816
Warranty liability	2,608		2,503
Accrued restructuring liability	1,711		2,170
Accrued third-party commissions	25,128		22,362
Customer advances and billings in excess of costs incurred	3,113		9,203
Lease liability - current portion	23,847		21,936
Accrued interest	633		11,066
Accrued rebates	10,449		12,584
Accrued professional fees	14,946		13,711
Accrued royalties	4,839		5,045
Other	42,225		38,436
	$	225,021	$	225,391

Schedule of Restructuring Reserve by Type of Cost

A summary of the activity in the Company’s restructuring liability included in Accrued liabilities and Other liabilities in the Condensed Consolidated Balance Sheets is as follows:


	Nine Months Ended September 30, 2022
	Balance at Beginning of Period		Provisions		Payments		Balance at End of Period
	(In thousands)
Restructuring and other charges:
Termination benefits(1)	$	2,470	$	2,606	$	(3,430)	$	1,646
Facility closure costs and other(2)	358		5,299		(5,592)		65
Total	$	2,828	7,905		$	(9,022)	$	1,711
Non-cash charges(2)			592
Total Provisions(3)			$	8,497

(1) Includes severance and other termination benefits, including outplacement services.

(2) Includes the cost of relocating associates, relocating equipment, lease termination expense and other costs in connection with the closure and optimization of facilities, site cost structures, and product lines.

(3) For the nine months ended September 30, 2022, $4.7 million and $3.8 million of the Company’s total provisions were related to the Prevention and Recovery and Reconstructive segments, respectively. Restructuring and other charges includes $0.8 million of expense classified as Cost of sales on the Company’s Condensed Consolidated Statements of Operations for the nine months ended September 30, 2022.