FAIR VALUE ACCOUNTING (Tables)

3 Months Ended

Mar. 31, 2021

Fair Value Disclosures [Abstract]

Fair value measurement of assets and liabilities

	Fair Value at March 31, 2021
($ in thousands)	Total		Level 1		Level 2		Level 3
Assets:
Pension assets	$	1,800	$	—	$	—	$	1,800
Totals	$	1,800	$	—	$	—	$	1,800
Liabilities:
Derivative liabilities	$	22,850	$	—	$	—	$	22,850
Totals	$	22,850	$	—	$	—	$	22,850

	Fair Value at December 31, 2020
($ in thousands)	Total		Level 1		Level 2		Level 3
Assets:
Pension assets	$	1,881	$	—	$	—	$	1,881
Totals	$	1,881	$	—	$	—	$	1,881
Liabilities:
Derivative liabilities	$	24,128	$	—	$	—	$	24,128
Totals	$	24,128	$	—	$	—	$	24,128

Pension assets measured at fair value on a recurring basis

($ in thousands)	Three months ended March 31, 2021			Three months ended March 31, 2020
Pension assets:
Fair value at beginning of period	$	1,881		$	1,713
Return on plan assets		15			14
Company contributions and benefits paid, net		2			(10	)
Effect of rate changes		(98	)		(42	)
Fair value at end of period	$	1,800		$	1,675

Schedule of derivative liabilities

($ in thousands)	Three months ended March 31, 2021			Three months ended March 31, 2020
Derivative liabilities
Fair value at beginning of period	$	24,128		$	369
Derivative liability from issuance of Preferred Series D		248			—
Decrease in derivative liability from conversions of Preferred Series D		(354	)		—
Change in fair value included in earnings		(1,172	)		(197	)
Fair value at end of period	$	22,850		$	172