LEASES

9 Months Ended

Sep. 30, 2021

Leases [Abstract]

LEASES

NOTE 8. LEASES

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

	Balance Sheet Line Items	September 30, 2021		December 31, 2020
Right-of-use assets:
Operating lease right-of-use assets	Operating lease assets	$	34,359	$	37,030
Finance lease right-of-use assets	Property, plant and equipment, net	40,616		47,549
Total right-of-use assets		$	74,975	$	84,579
Operating lease liabilities:
Current operating lease liabilities	Current portion of operating lease liabilities	$	11,230	$	11,613
Noncurrent operating lease liabilities	Operating lease liabilities, less current portion	35,149		38,132
Total operating lease liabilities		$	46,379	$	49,745
Finance lease liabilities:
Current finance lease liabilities	Accounts payable and accrued expenses	$	6,683	$	6,227
Noncurrent finance lease liabilities	Other liabilities	19,897		25,027
Total finance lease liabilities		$	26,580	$	31,254

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

		Three Months Ended September 30,				Nine Months Ended September 30,
	Statement of Operations Line Items	2021		2020		2021		2020
Operating lease cost	Various (1)	$	3,612	$	3,339	$	10,869	$	10,443
Finance lease cost:
Amortization of right-of-use assets	Various (1)	$	2,311	$	2,311	$	6,933	$	6,933
Interest on lease liabilities	Interest expense, net	$	310	$	416	$	1,015	$	1,323
Other lease costs and income:
Variable lease costs (2)	Various (1)	$	3,035	$	2,601	$	9,099	$	7,443
Operating lease right-of-use asset impairment charges	Asset impairment charges	$	—	$	6,392	$	—	$	6,392
Sublease income	Various (1)	$	(957)	$	(1,077)	$	(2,837)	$	(2,870)

__________

(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, 2021 and 2020 (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2021		2020		2021		2020
Cost of revenues	$	2,988	$	2,815	$	9,032	$	8,589
Selling, general and administrative	$	4,959	$	4,309	$	14,870	$	13,209
Research and development	$	54	$	50	$	162	$	151

(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, 2021 and 2020 (in thousands):

	Nine Months Ended September 30,
	2021		2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash payments for operating leases	$	10,010	$	10,819
Operating cash payments for finance leases	$	1,791	$	1,982
Financing cash payments for finance leases	$	4,044	$	3,626
Lease liabilities arising from obtaining right-of-use assets:
Operating leases (1)	$	4,985	$	—

__________

(1)Primarily relates to an increase in lease liabilities and right-of-use assets related to a lease modification.

LEASES

NOTE 8. LEASES

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

	Balance Sheet Line Items	September 30, 2021		December 31, 2020
Right-of-use assets:
Operating lease right-of-use assets	Operating lease assets	$	34,359	$	37,030
Finance lease right-of-use assets	Property, plant and equipment, net	40,616		47,549
Total right-of-use assets		$	74,975	$	84,579
Operating lease liabilities:
Current operating lease liabilities	Current portion of operating lease liabilities	$	11,230	$	11,613
Noncurrent operating lease liabilities	Operating lease liabilities, less current portion	35,149		38,132
Total operating lease liabilities		$	46,379	$	49,745
Finance lease liabilities:
Current finance lease liabilities	Accounts payable and accrued expenses	$	6,683	$	6,227
Noncurrent finance lease liabilities	Other liabilities	19,897		25,027
Total finance lease liabilities		$	26,580	$	31,254

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

		Three Months Ended September 30,				Nine Months Ended September 30,
	Statement of Operations Line Items	2021		2020		2021		2020
Operating lease cost	Various (1)	$	3,612	$	3,339	$	10,869	$	10,443
Finance lease cost:
Amortization of right-of-use assets	Various (1)	$	2,311	$	2,311	$	6,933	$	6,933
Interest on lease liabilities	Interest expense, net	$	310	$	416	$	1,015	$	1,323
Other lease costs and income:
Variable lease costs (2)	Various (1)	$	3,035	$	2,601	$	9,099	$	7,443
Operating lease right-of-use asset impairment charges	Asset impairment charges	$	—	$	6,392	$	—	$	6,392
Sublease income	Various (1)	$	(957)	$	(1,077)	$	(2,837)	$	(2,870)

__________

(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, 2021 and 2020 (in thousands):

	Three Months Ended September 30,				Nine Months Ended September 30,
	2021		2020		2021		2020
Cost of revenues	$	2,988	$	2,815	$	9,032	$	8,589
Selling, general and administrative	$	4,959	$	4,309	$	14,870	$	13,209
Research and development	$	54	$	50	$	162	$	151

(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, 2021 and 2020 (in thousands):

	Nine Months Ended September 30,
	2021		2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash payments for operating leases	$	10,010	$	10,819
Operating cash payments for finance leases	$	1,791	$	1,982
Financing cash payments for finance leases	$	4,044	$	3,626
Lease liabilities arising from obtaining right-of-use assets:
Operating leases (1)	$	4,985	$	—

__________

(1)Primarily relates to an increase in lease liabilities and right-of-use assets related to a lease modification.