v3.26.1
INTEGRATION AND MERGER-RELATED COSTS (Tables)
3 Months Ended
Mar. 31, 2026
Restructuring and Related Activities [Abstract]  
Schedule of Integration and Merger Related Cost
The following table summarizes integration and merger-related costs incurred during the three months ended March 31, 2026:
Three Months Ended
March 31, 2026
Employee-related costs$26,020 
Accelerated stock-based compensation (Note 19)
11,509 
Professional services32,184 
Other integration costs689 
Total integration and merger-related costs$70,402 
Schedule of Changes in Integration and Merger-related Liabilities
Changes in accrued employee-related costs associated with the merger during the three months ended March 31, 2026 are summarized in the table below. Charges represent termination benefits recognized upon communication of termination, along with other compensation costs recognized ratably over the required service period. Accelerated stock-based compensation of $11.5 million is excluded as it is a non-cash charge with no corresponding accrued liability (see Note 19). Professional services and other integration costs are also excluded, as these are acquisition-related costs expensed as incurred under ASC 805 and do not represent exit or disposal cost obligations; the amounts accrued but unpaid at March 31, 2026 are not material.
Employee-Related Costs
Balance, December 31, 2025— 
     Charges26,020 
     Cash payments(14,613)
Balance, March 31, 2026$11,407