SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2022

SIGNIFICANT ACCOUNTING POLICIES

Schedule of change in allowance for doubtful accounts

	Nine months ended September 30, 2022
	(in thousands)
Balance as of December 31, 2021	$	4,401
Increase to allowance based on a percentage of revenue		2,016
Charge-offs		(1,555)
Recoveries		29
Balance as of September 30, 2022	$	4,891

Summary of change in asset retirement obligations

	Nine months ended September 30, 2022
	(in thousands)
Balance as of December 31, 2021	$	29,551
Accretion expense, included in depreciation and amortization expense		855
Acquired AROs		13,029
Divested		(1,490)
Payments		(779)
Balance as of September 30, 2022	$	41,166
Short-term ARO liability		4,490
Long-term ARO liability		36,676
Balance as of September 30, 2022	$	41,166

Schedule of financial impact of leases

		Three months ended September 30,				Nine months ended September 30,
		2022		2021		2022		2021
		(in thousands)
Category	Classification
Lessor income	Costs of revenue	$	74	$	113	$	238	$	239
Sublease income	Lease abandonment costs and Costs of revenue		369		262		1,076		736