PROPERTY AND EQUIPMENT (Tables)

9 Months Ended

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment

Property and equipment consist of the following:

(in thousands)	Estimated Life (in years)	September 30, 2021		December 31, 2020
Office and computer equipment	3 – 8 years	$	12,822	$	10,383
Leasehold improvements	Up to 10 years	10,503		10,572
Furniture and fixtures	2 – 8 years	3,794		3,794
Software	3 years	1,836		1,486
		28,955		26,235
Less: accumulated depreciation		(9,637)		(5,568)
Property and equipment, net		$	19,318	$	20,667

Schedule of Capital Leased Assets

Assets held under capital leases are included in property and equipment as follows:

(in thousands)	September 30, 2021		December 31, 2020
Office and computer equipment	$	1,682	$	1,682
Less: accumulated depreciation	(528)		(192)
Total financing leases included in property and equipment	$	1,154	$	1,490