v3.26.1
Accrued Liabilities (Notes)
 6 Months Ended
Jun. 30, 2026
Accrued Liabilities [Abstract]  
Accounts Payable and Accrued Liabilities Disclosure [Text Block] Accrued Liabilities
    Accrued liabilities consist of the following (in thousands): 
As of
June 30, 2026December 31, 2025
Salaries and benefits$79,337 $70,526 
Incentive compensation41,796 60,799 
Deferred revenue54,370 33,843 
Italy medical device payback provision(1)
25,670 24,597 
Field service corrective action(2)
25,674 27,777 
Other95,642 97,795 
$322,489 $315,337 
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(1)     Related to potential payments associated with the Italy Medical Device Payback ("IMDP") as a result of 2015 legislation enacted requiring medical device companies to make payments to the Italian government based on regional expenditure ceilings (see Note 20: Commitments and Contingencies for further details).
(2)     Primarily includes field corrective actions associated with certain products in connection with a 2021 Warning Letter (as defined below) received by Smiths Medical from the FDA following an inspection of Smiths Medical's Oakdale, Minnesota Facility (see Note 20: Commitments and Contingencies for further details).