Leases

9 Months Ended

Sep. 30, 2020

NOTE 8. LEASES

The following table presents information about the Company's right-of-use (ROU) assets and lease liabilities at September 30, 2020 and December 31, 2019 (in thousands):


	Condensed Consolidated Balance Sheets Line Items	September 30, 2020		December 31, 2019
ROU assets:
Operating lease ROU assets	Operating lease assets	$	38,927	$	51,700
Finance lease ROU assets	Property, plant and equipment, net	49,860		56,793
Total ROU assets		$	88,787	$	108,493
Operating lease liabilities:
Current operating lease liabilities	Current portion of operating lease liabilities	$	11,449	$	10,763
Noncurrent operating lease liabilities	Operating lease liabilities, less current portion	40,222		48,299
Total operating lease liabilities		$	51,671	$	59,062
Finance lease liabilities:
Current finance lease liabilities	Accounts payable and accrued expenses	$	6,081	$	5,672
Noncurrent finance lease liabilities	Other liabilities	26,617		31,312
Total finance lease liabilities		$	32,698	$	36,984

The following table presents information about lease costs and expenses and sublease income for the three and nine months ended September 30, 2020 and 2019 (in thousands):


	Condensed Consolidated Statements of Operations Line Items	Three Months Ended September 30,				Nine Months Ended September 30,
		2020		2019		2020		2019
Operating lease cost	Various (1)	$	3,339	$	3,510	$	10,443	$	10,269
Finance lease cost:
Amortization of ROU assets	Various (1)	$	2,311	$	2,311	$	6,933	$	7,096
Interest on lease liabilities	Interest expense, net	$	416	$	271	$	1,323	$	1,256
Other lease costs and income:
Variable lease costs (2)	Various (1)	$	2,601	$	2,318	$	7,443	$	7,185
Operating lease ROU asset impairment charges	Asset impairment charges	$	6,392	$	—	$	6,392	$	—
Sublease income	Various (1)	$	(1,077)	$	(932)	$	(2,870)	$	(2,828)

__________

(1)Amounts are included in the Condensed Consolidated Statements of Operations based on the function that the underlying leased asset supports. The following table presents the components of such aggregate amounts for the three and nine months ended September 30, 2020 and 2019 (in thousands):


	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Cost of revenues	$	2,815	$	2,793	$	8,589	$	8,425
Selling, general and administrative	$	4,309	$	4,347	$	13,209	$	13,145
Research and development	$	50	$	67	$	151	$	152

(2)Amounts represent variable lease costs incurred that were not included in the initial measurement of the lease liability such as common area maintenance and utilities costs associated with leased real estate and certain costs associated with our automobile leases.

The following table provides certain cash flow and supplemental noncash information related to our lease liabilities for the nine months ended September 30, 2020 and 2019 (in thousands):


	Nine Months Ended September 30,
	2020		2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash payments for operating leases	$	10,819	$	11,200
Operating cash payments for finance leases	$	1,982	$	1,535
Financing cash payments for finance leases	$	3,626	$	7,826
Lease liabilities arising from obtaining right-of-use assets:
Operating leases	$	—	$	623
Finance leases	$	—	$	5,901

LEASES

NOTE 8. LEASES

The following table presents information about the Company's right-of-use (ROU) assets and lease liabilities at September 30, 2020 and December 31, 2019 (in thousands):


	Condensed Consolidated Balance Sheets Line Items	September 30, 2020		December 31, 2019
ROU assets:
Operating lease ROU assets	Operating lease assets	$	38,927	$	51,700
Finance lease ROU assets	Property, plant and equipment, net	49,860		56,793
Total ROU assets		$	88,787	$	108,493
Operating lease liabilities:
Current operating lease liabilities	Current portion of operating lease liabilities	$	11,449	$	10,763
Noncurrent operating lease liabilities	Operating lease liabilities, less current portion	40,222		48,299
Total operating lease liabilities		$	51,671	$	59,062
Finance lease liabilities:
Current finance lease liabilities	Accounts payable and accrued expenses	$	6,081	$	5,672
Noncurrent finance lease liabilities	Other liabilities	26,617		31,312
Total finance lease liabilities		$	32,698	$	36,984

The following table presents information about lease costs and expenses and sublease income for the three and nine months ended September 30, 2020 and 2019 (in thousands):


	Condensed Consolidated Statements of Operations Line Items	Three Months Ended September 30,				Nine Months Ended September 30,
		2020		2019		2020		2019
Operating lease cost	Various (1)	$	3,339	$	3,510	$	10,443	$	10,269
Finance lease cost:
Amortization of ROU assets	Various (1)	$	2,311	$	2,311	$	6,933	$	7,096
Interest on lease liabilities	Interest expense, net	$	416	$	271	$	1,323	$	1,256
Other lease costs and income:
Variable lease costs (2)	Various (1)	$	2,601	$	2,318	$	7,443	$	7,185
Operating lease ROU asset impairment charges	Asset impairment charges	$	6,392	$	—	$	6,392	$	—
Sublease income	Various (1)	$	(1,077)	$	(932)	$	(2,870)	$	(2,828)

__________


	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019
Cost of revenues	$	2,815	$	2,793	$	8,589	$	8,425
Selling, general and administrative	$	4,309	$	4,347	$	13,209	$	13,145
Research and development	$	50	$	67	$	151	$	152

The following table provides certain cash flow and supplemental noncash information related to our lease liabilities for the nine months ended September 30, 2020 and 2019 (in thousands):


	Nine Months Ended September 30,
	2020		2019
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash payments for operating leases	$	10,819	$	11,200
Operating cash payments for finance leases	$	1,982	$	1,535
Financing cash payments for finance leases	$	3,626	$	7,826
Lease liabilities arising from obtaining right-of-use assets:
Operating leases	$	—	$	623
Finance leases	$	—	$	5,901