BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2022

Components of Property, Plant and Equipment

The components of property, plant and equipment (PPE) are as follows:


	September 30, 2022 (unaudited)		December 31, 2021
Buildings and building components	$	75,883	$	49,697
Land	14,167		12,380
Leasehold improvements	39,049		24,042
Machinery and equipment	21,492		12,656
Computer equipment	3,025		2,221
Furniture and fixtures	14,965		8,000
Construction-in-process	30,919		35,625
Total property, plant and equipment - gross	$	199,500	$	144,621
Less: Accumulated depreciation	(18,366)		(7,341)
Total property, plant and equipment - net	$	181,134	$	137,280

Revision of the Condensed Consolidated Financial Statements

The Company revised its condensed consolidated balance sheet as of December 31, 2021, March 31, 2022 and June 30, 2022 as summarized in the table below:


	December 31, 2021				March 31, 2022 (unaudited)				June 30, 2022 (unaudited)
	As Previously Reported		As Revised		As Previously Reported		As Revised		As Previously Reported		As Revised
Other intangible assets, net	$	182,466	$	192,466	$	189,931	$	199,931	$	206,742	$	216,742
Goodwill	$	52,920	$	45,828	$	61,392	$	54,300	$	88,654	$	81,562
Total non-current assets	$	494,785	$	497,693	$	534,011	$	536,919	$	610,586	$	613,494
Total assets	$	649,141	$	652,049	$	656,644	$	659,552	$	707,858	$	710,766
Income tax liabilities - non-current	$	57,143	$	60,051	$	58,372	$	61,280	$	68,193	$	71,101
Total non-current liabilities	$	384,232	$	387,140	$	315,148	$	318,056	$	327,186	$	330,094
Total liabilities	$	468,158	$	471,066	$	463,487	$	466,395	$	483,762	$	486,670
Total liabilities and equity	$	649,141	$	652,049	$	656,644	$	659,552	$	707,858	$	710,766