v3.26.1
INTEGRATION AND MERGER-RELATED COSTS (Tables)
 6 Months Ended
Jun. 30, 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 and six months ended June 30, 2026:
Three Months EndedSix Months Ended
June 30, 2026June 30, 2026
Employee-related costs$7,745 $33,765 
Accelerated stock-based compensation (Note 19)
1,440 12,949 
Professional services820 33,004 
Other integration costs346 1,036 
Total integration and merger-related costs$10,351 $80,754 
Schedule of Changes in Integration and Merger-related Liabilities
Changes in accrued employee-related costs associated with the merger during the six months ended June 30, 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 $12.9 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 June 30, 2026 are not material.
Employee-Related Costs
Balance, December 31, 2025— 
     Charges26,020 
     Cash payments(14,613)
Balance, March 31, 2026$11,407 
Charges7,420 
Cash payments(5,140)
Balance, June 30, 2026$13,687