COMMITMENTS AND CONTINGENCIES (Tables)

3 Months Ended

Mar. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

A reconciliation of the opening balances to the closing balances of these Level 3 measurements for the three months ended March 31, 2023 and March 31, 2022 is as follows (in thousands):


Three Months Ended March 31, 2023	Contingent Consideration Liability Related to Acquisition of:
	Arkis				Location in Financial Statements	Derma Sciences		ACell		Surgical Innovations Associates, Inc. (FN 2)				Location in Financial Statements
	Short-term		Long-term			Long-term		Long-term		Short-term		Long-term
Balance as of January 1, 2023	$	2,845	$	10,050		$	230	$	3,700	$	—	$	57,607
Transfers	—		—			—		—		12,500		(12,500)
Change in fair value of contingent consideration liabilities	1,543		1,756		Research and development	—		(2,200)		—		3,600		Selling, general and administrative
Balance as of March 31, 2023	4,388		11,806			230		1,500		12,500		48,707


Three Months Ended March 31, 2022	Contingent Consideration Liability Related to Acquisition of:
	Arkis				Location in Financial Statements	Derma Sciences		ACell Inc.				Location in Financial Statements
	Short-term		Long-term			Long-term		Short-term		Long-term
Balance as of January 1, 2022	$	3,691	$	11,408		$	230	$	—	$	21,800

Transfers	59		(59)			—		4,885		(4,885)
Change in fair value of contingent consideration liabilities	—		(1,065)		Research and development	—		—		300		Selling, general and administrative
Balance as of March 31, 2022	$	3,750	$	10,284		$	230	$	4,885	$	17,215