LEASES (Tables)

6 Months Ended

Jun. 30, 2021

The following table presents information about the Company’s right-of-use assets and lease liabilities at June 30, 2021 and December 31, 2020 (in thousands):


	Balance Sheet Line Items	June 30, 2021		December 31, 2020
Right-of-use assets:
Operating lease right-of-use assets	Operating lease assets	$	31,945	$	37,030
Finance lease right-of-use assets	Property, plant and equipment, net	42,927		47,549
Total right-of-use assets		$	74,872	$	84,579
Operating lease liabilities:
Current operating lease liabilities	Current portion of operating lease liabilities	$	11,890	$	11,613
Noncurrent operating lease liabilities	Operating lease liabilities, less current portion	32,871		38,132
Total operating lease liabilities		$	44,761	$	49,745
Finance lease liabilities:
Current finance lease liabilities	Accounts payable and accrued expenses	$	6,528	$	6,227
Noncurrent finance lease liabilities	Other liabilities	21,627		25,027
Total finance lease liabilities		$	28,155	$	31,254

Lease, cost

The following table presents information about lease costs and expenses and sublease income for the three and six months ended June 30, 2021 and 2020 (in thousands):


		Three Months Ended June 30,				Six Months Ended June 30,
	Statement of Operations Line Items	2021		2020		2021		2020
Operating lease cost	Various (1)	$	3,521	$	3,112	$	7,257	$	7,104
Finance lease cost:
Amortization of right-of-use assets	Various (1)	$	2,311	$	2,311	$	4,622	$	4,622
Interest on lease liabilities	Interest expense, net	$	338	$	441	$	705	$	907
Other lease costs and income:
Variable lease costs (2)	Various (1)	$	3,042	$	2,184	$	6,064	$	4,842

Sublease income	Various (1)	$	(947)	$	(932)	$	(1,880)	$	(1,793)

__________

(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 six months ended June 30, 2021 and 2020 (in thousands):


	Three Months Ended June 30,				Six Months Ended June 30,
	2021		2020		2021		2020
Cost of revenues	$	2,986	$	2,446	$	6,044	$	5,774
Selling, general and administrative	$	4,887	$	4,179	$	9,911	$	8,900
Research and development	$	54	$	50	$	108	$	101

(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 six months ended June 30, 2021 and 2020 (in thousands):


	Six Months Ended June 30,
	2021		2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash payments for operating leases	$	6,453	$	7,125
Operating cash payments for finance leases	$	1,297	$	1,493
Financing cash payments for finance leases	$	2,669	$	2,393