Revenue recognition and accounts receivable (Tables)

9 Months Ended

Sep. 30, 2021

Revenue Recognition And Accounts Receivable [Abstract]

Schedule of Net Sales by Major Product Category by Reporting Segment

The table below presents net sales by major product category by reporting segment:

	Three Months Ended September 30,
(U.S. Dollars, in thousands)	2021		2020		Change
Bone Growth Therapies	$	45,168	$	47,066		-4.0	%
Spinal Implants		28,151		25,505		10.4	%
Biologics		12,806		15,245		-16.0	%
Global Spine		86,125		87,816		-1.9	%
Global Orthopedics		26,303		23,169		13.5	%
Net sales	$	112,428	$	110,985		1.3	%

	Nine Months Ended September 30,
(U.S. Dollars, in thousands)	2021		2020		Change
Bone Growth Therapies	$	137,821	$	120,888		14.0	%
Spinal Implants		83,943		67,025		25.2	%
Biologics		41,351		40,319		2.6	%
Global Spine		263,115		228,232		15.3	%
Global Orthopedics		76,300		60,711		25.7	%
Net sales	$	339,415	$	288,943		17.5	%

Schedule of Components Net Sales

The table below presents product sales and marketing service fees, which are both components of net sales:

	Three Months Ended September 30,				Nine Months Ended September 30,
(U.S. Dollars, in thousands)	2021		2020		2021		2020
Product sales	$	100,004	$	96,305	$	299,214	$	250,161
Marketing service fees		12,424		14,680		40,201		38,782
Net sales	$	112,428	$	110,985	$	339,415	$	288,943

Allowances for Expected Credit Losses

The following table provides a detail of changes in the Company’s allowance for expected credit losses for the three and nine months ended September 30, 2021 and 2020:

(U.S. Dollars, in thousands)	Three Months Ended September 30,						Nine Months Ended September 30,
	2021			2020			2021			2020
Allowance for expected credit losses beginning balance	$	4,471		$	6,364		$	4,848		$	3,987
Impact of adoption of ASU 2016-13		—			—			—			1,120
Current period provision (recovery) for expected credit losses		590			(619	)		376			945
Write-offs charged against the allowance and other		(54	)		(309	)		(134	)		(647	)
Effect of changes in foreign exchange rates		(79	)		88			(162	)		119
Allowance for expected credit losses ending balance	$	4,928		$	5,524		$	4,928		$	5,524

Schedule of Changes in Contract Liability

(U.S. Dollars, in thousands)	Three Months Ended September 30,					Nine Months Ended September 30,
	2021			2020		2021			2020
Contract liability beginning balance	$	10,971		$	13,851	$	13,851		$	—
Additions		—			—		—			13,851
Recoupment recognized in net sales		(3,071	)		—		(5,951	)		—
Contract liability ending balance	$	7,900		$	13,851	$	7,900		$	13,851

Other Contract Assets