SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Schedule of Inventories

Inventories consisted of the following:

	December 31,
Dollars in thousands	2022		2021
Finished goods	172,088		$	162,528
Work in process	70,598		65,323
Raw materials	81,897		89,535
Total inventories, net	$	324,583	$	317,386

Schedule of Property, Plant and Equipment Balances and Corresponding Lives

Property, plant and equipment balances and corresponding lives were as follows:

	December 31,
Dollars in thousands	2022		2021		Useful Lives
Land	$	966	$	1,512
Buildings and building improvements	14,710		19,032		5-40 years
Leasehold improvements	164,292		155,495		1-20 years
Machinery and production equipment	181,780		183,270		3-20 years
Demonstration equipment	3,792		2,791		4-5 years
Information systems and hardware	151,330		148,706		1-7 years
Furniture, fixtures, and office equipment	20,286		20,921		1-15 years
Construction-in-progress	103,875		94,850
Total	641,031		626,577
Less: Accumulated depreciation	(329,729)		(314,874)
Property, plant and equipment, net	$	311,302	$	311,703

Schedule of Impact on Statement of Operations

The Company adopted this guidance on January 1, 2021 using the modified retrospective approach which resulted in a cumulative-effect adjustment that increased (decreased) the following consolidated balance sheet accounts:

ADJUSTMENT	CONSOLIDATED BALANCE SHEET CLASSIFICATION	AMOUNT  (in millions)
Deferred tax impact of cumulative-effect adjustment	Deferred tax liabilities	$	(20.6)
Debt discount reclassification	Long-term convertible securities	89.1
Equity issuance costs reclassification	Long-term convertible securities	(2.5)
Debt discount amortization and equity costs reclassification, net of tax	Retained Earnings	(2.8)
Net impact of cumulative-effect adjustment	Additional paid-in capital	(63.3)

Summary of Valuation Allowance

The valuation allowance at December 31, 2022 and 2021 primarily remained unchanged from respective prior periods; decreasing by an immaterial amount in both periods.

	Balance at Beginning of Period	Charged to Costs and Expenses	Other	Deductions	Balance at End of Period
Description
Dollars in thousands
Year ended December 31, 2022
Deferred tax assets valuation allowance	15,258	(515)		(71)	14,672
Year ended December 31, 2021
Deferred tax assets valuation allowance	13,825	1,444	89	(100)	15,258
Year ended December 31, 2020
Deferred tax assets valuation allowance	12,069	1,617	—	139	13,825

Restructuring and Related Costs

The following table summarizes our restructuring related accrual balances included within accrued expenses and other current liabilities in the consolidated balance sheet for the year ended December 31, 2022 and 2021.

	Years Ended December 31,
(Dollars in thousands)	2022		2021
Balance, beginning of the year	$	10,226	$	6,372
Charges:
Cost of Goods Sold	$	1,494	$	3,436
Research and development	72		288
Selling, general and administrative	$	5,582	$	466
Payments and other adjustments	$	(12,267)	$	(336)
Balance, end of the year	$	5,107	$	10,226

Accounts Receivable, Allowance for Credit Loss

The below table shows the rollforward of the allowance for doubtful accounts for the years ended December 31, 2022, 2021 and 2020:

	Balance at Beginning of Period		Charged to Costs and Expenses	Other	Deductions	Balance at End of Period
Dollars in thousands
Year Ended:
December 31, 2022	$	4,735	238	—	(669)	$	4,304
December 31, 2021	$	6,439	(1,059)	341	(986)	$	4,735
December 31, 2020	$	4,303	3,635	—	(1,499)	$	6,439

(1)Deductions primarily relates to allowance for doubtful accounts written off during the year, net of recoveries and other adjustments.