COMMITMENTS AND CONTINGENCIES (Tables)

9 Months Ended

Sep. 30, 2023

Commitments and Contingencies Disclosure [Abstract]

A reconciliation of the opening balances to the closing balances of these Level 3 measurements for the nine months ended September 30, 2023 and September 30, 2022 is as follows (in thousands):


Nine Months Ended September 30, 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
Balance as of January 1, 2023	$	12,895		$	230	$	3,700		57,600
Change in fair value of contingent consideration liabilities	1,991		Research and development	1,887		(2,200)			6,600			Selling, general and administrative
Balance as of September 30, 2023	14,886			2,117		1,500			64,200

Short-Term	$	4,373		$	—	$	503		$	13,000
Long-Term	10,513			2,117		997			51,200
Total	$	14,886		$	2,117	$	1,500		$	64,200


Nine Months Ended September 30, 2022	Contingent Consideration Liability Related to Acquisition of:
	Arkis		Location in Financial Statements	Derma Sciences		ACell Inc.		Location in Financial Statements
Balance as of January 1, 2022	$	15,099		$	230	$	21,800
Change in fair value of contingent consideration liabilities	(2,681)		Research and development	—		(16,800)		Selling, general and administrative
Balance as of September 30, 2022	$	12,418		$	230	$	5,000

Short-Term	$	2,829		$	—	$	—
Long-Term	9,589			230		5,000
Total	$	12,418		$	230	$	5,000