Accrued Liabilities an Other Long-term Liabilities

12 Months Ended

Dec. 31, 2018

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

ACCRUED LIABILITIES AND OTHER LONG-TERM LIABILITIES

Accrued liabilities consist of the following (in thousands):



	December 31,
	2018		2017
Salaries and benefits	$	20,538	$	20,745
Incentive compensation	42,913		40,682
Accrued professional fees	15,996		13,319
Accrued product field action	5,316		11,810
Consigned inventory	1,118		5,210
Third-party inventory	1,089		4,284
Legal accrual	1,400		3,538
Accrued sales taxes	2,941		6,291
Warranties and Returns	1,124		3,360
Deferred revenue	3,814		3,326
Accrued other taxes	3,213		2,771
Distribution fees	3,977		725
Accrued freight	10,953		5,696
Restructuring accrual	1,046		1,290
Contract settlement	2,083		—
Accrued research and development	1,451		—
Other	9,848		9,017
	$	128,820	$	132,064

Other long-term liabilities consist of the following (in thousands):



	December 31,
	2018		2017
Contract liabilities⁽¹⁾	$	14,020	$	40,148
Deferred revenue	468		7,099
Benefits	962		2,104
Accrued rent	1,779		—
Contract settlement	1,667		—
Other	1,696		5,975
	$	20,592	$	55,326

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⁽¹⁾ Consists of multiple contracts with customers and suppliers that were valued at below market at the time of the HIS acquisition. During 2018, the decrease to contract liabilities was primarily due to the resolution and settlement of a dispute with a product partner.