Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2023

Related Party Transactions [Abstract]

Schedule of Related Party Transactions

The following table sets forth payment guarantees of certain of the Company's performance obligations as of December 31, 2023 that have been provided by DNI. . The amount guaranteed exceeds the principal amounts of outstanding obligations due to collateral requirements by the banks.

Guarantor	Amount Guaranteed (in thousands)		Description of Obligations Guaranteed
Dasan Networks, Inc.	$	12,000	Payment guarantee to Korea Development Bank
Dasan Networks, Inc.		5,560	Payment guarantee to Industrial Bank of Korea
Dasan Networks, Inc.		556	Payment guarantee to Shinhan Bank
	$	18,116

Other Related Party Transactions

Net revenue, cost of revenue, operating expense, interest expense, net and other expenses, net to and from relate parties were as follows (in thousands) for the years ended December 31, 2023 and 2022:

	For the year ended December 31, 2023
Counterparty	Net Revenue		Cost of revenue		Operating Expenses		Interest expense, net		Other expenses, net
Dasan Networks, Inc.	$	827	$	538	$	926	$	826	$	25
	For the year ended December 31, 2022
Counterparty	Net Revenue		Cost of revenue		Operating Expenses		Interest expense, net		Other expenses, net
Dasan Networks, Inc.	$	1,748	$	969	$	1,325	$	55	$	64

Balances of receivables and payables arising from sales and purchases of goods and services with related parties as of December 31, 2023 and 2022 were as follows (in thousands):

	As of December 31, 2023
Counterparty	Account receivables		Other receivables		Other assets		Loans Payable		Accounts payable		Accrued and other liabilities
Dasan Networks, Inc.	$	963	$	—	$	—	$	30,600	$	2,356	$	1,210

	As of December 31, 2022
Counterparty	Account receivables		Other receivables		Other assets		Loans Payable		Accounts payable		Accrued and other liabilities
Dasan Networks, Inc.	$	943	$	123	$	—	$	5,706	$	1,019	$	483
DS Commerce, Inc.		—		—		—		—		16		—
	$	943	$	123	$	—	$	5,706	$	1,035	$	483