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LEASES (Tables)

6 Months Ended

Jun. 30, 2019

The Partnership has the following balances recorded on its unaudited condensed consolidated balance sheet related to leases:

	June 30, 2019
Assets:
Operating	$	11,588
Finance		6,094
Total ROU assets⁽¹⁾	$	17,682
Liabilities:
Current
Operating	$	2,062
Finance		1,175
Long-term
Operating		12,566
Finance		4,627
Total lease liabilities⁽²⁾	$	20,430

⁽¹⁾	The Partnership’s ROU operating assets and finance assets are presented within Other assets and Property and equipment, net of accumulated depreciation, respectively in its unaudited condensed consolidated balance sheet.

⁽²⁾	The Partnership’s current lease liabilities and long-term are presented within Accounts payable and accrued liabilities and Other long-term liabilities, respectively in its unaudited condensed consolidated balance sheet.

Components of Lease Expense

The components of lease expense were as follows:

		Six months ended June 30, 2019
Lease cost	Classification
Operating lease costs	General and administrative expense	$	1,831
Finance lease costs
Amortization of leased assets	Depreciation and Amortization		640
Interest on lease liabilities	Interest expense		238
Variable lease costs	General and administrative expense		-
Short-term lease costs	General and administrative expense		-
Net Lease costs		$	2,709

⁽¹⁾

The Partnership does not have any short-term leases with lease terms greater than one month.

Schedule of Minimum Lease Commitments Remaining Under the Partnerships Operating Lease and Capital Lease, per ASC 840

Minimum lease commitments remaining under the Partnership’s operating leases and capital leases, per ASC 840, Leases, as of December 31, 2018 were as follows:

Year ending December 31,	Operating		Capital
2019	$	4,349	$	1,499
2020		2,765		1,196
2021		2,130		949
2022		1,539		558
2023		1,184		89
Thereafter		5,737		—
Total	$	17,704	$	4,291
Less: Interest				(875	)
Present value of lease liabilities			$	3,416

ASC 842

Schedule of Maturities the Partnership's of Lease liabilities, per ASC 842

Maturities of the Partnership’s lease labilities as of June 30, 2019, per ASC 842, Leases, were as follows:

Year ending December 31,	Operating			Finance
2019	$	1,746		$	913
2020		3,248			1,608
2021		2,758			1,750
2022		2,459			1,883
2023		2,232			714
Thereafter		8,489			26
Total	$	20,932		$	6,894
Less: Interest		(6,304	)		(1,092	)
Present value of lease liabilities	$	14,628		$	5,802