Acquisition and Other Expense

3 Months Ended

Mar. 31, 2021

Acquisition and Other Expense [Abstract]

Acquisition and Other Expense

Acquisition and Other Expense

Acquisition and other expense consist of the following, which are included in cost of sales or selling and administrative expense depending on the nature of the charge:

	Three Months Ended March 31,
	2021		2020
Manufacturing consolidation costs	$	—	$	1,785
Acquisition and integration costs	—		805
Acquisition and other expense included in cost of sales	$	—	$	2,590
Restructuring and related costs	$	414	$	—
Acquisition and integration costs	—		754
Acquisition and other expense included in selling and administrative expense	$	414	$	754

During the three months ended March 31, 2020, we incurred $1.8 million in costs related to the consolidation of certain manufacturing operations which were charged to cost of sales. These costs related to winding down operations at certain locations and moving production lines to other facilities.

During the three months ended March 31, 2020, we incurred costs for inventory step-up adjustments and other costs of $0.8 million related to a previous acquisition, which were charged to cost of sales.

During the three months ended March 31, 2020, we incurred $0.8 million in severance and integration costs mainly related to the Buffalo Filter acquisition, which were included in selling and administrative expense.

During the three months ended March 31, 2021, we recorded a charge of $0.4 million related to the restructuring of our sales force which was charged to selling and administrative expense. The charges for sales force restructuring consisted

primarily of termination payments to Orthopedic distributors made in exchange for ongoing assistance to transition to employee-based sales representatives and severance.