XML 37 R26.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Leases (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2022
Leases |
Schedule of operating and finance lease right-of-use assets and related lease obligations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | September 30, | ​ | December 31, | ​ | ​ | ​
Leases | Classification | ​ | 2022 |  | 2021 |  |  | ​
Assets | ​ | ​ | (in thousands) | ​ |  | ​
Operating leases | Operating lease assets | ​ | $ | 11,893 | ​ | $ | 9,242 | ​ | ​ | ​
Finance lease | Finance lease assets * | ​ |  | 18,265 | ​ |  | 19,238 | ​ | ​ | ​
Total leased assets | ​ | ​ | $ | 30,158 | ​ | $ | 28,480 | ​ | ​ | ​
Liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating | Other current liabilities | ​ | $ | 5,071 | ​ | $ | 4,716 | ​ | ​ | ​
Finance | Current portion of finance lease obligation | ​ | ​ | 1,164 | ​ | ​ | 979 | ​ | ​ | ​
Noncurrent | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating | Other long-term liabilities | ​ | ​ | 6,810 | ​ | ​ | 4,357 | ​ | ​ | ​
Finance | Finance lease obligation | ​ |  | 45,508 | ​ |  | 46,415 | ​ | ​ | ​
Total lease liabilities | ​ | ​ | $ | 58,553 | ​ | $ | 56,467 | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
*Finance lease assets are recorded net of accumulated depreciation of $49.4 million and includes $0.6 million of prepaid financing costs as of September 30, 2022. Finance lease assets are recorded net of accumulated depreciation of $48.6 million and includes $0.7 million of prepaid financing costs as of December 31, 2021. ​ | ​ | ​ | ​
Schedule of lease costs | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | Three months ended | ​ | Nine months ended | ​ |  | ​
​ | ​ | ​ | September 30, | ​ | September 30, | ​ | ​ | ​
Lease cost | Classification | ​ | 2022 |  | 2021 |  | 2022 | ​ | 2021 |  |  | ​
Operating lease cost | ​ | ​ | (in thousands) | ​ |  | ​
Product / Services* | Cost of revenue | ​ | $ | 1,462 | ​ | $ | 790 | ​ | $ | 3,978 | ​ | $ | 2,074 | ​ | ​ | ​
Research and development | Operating expenses | ​ |  | 54 | ​ |  | 114 | ​ |  | 186 | ​ |  | 366 | ​ | ​ | ​
Sales and marketing* | Operating expenses | ​ |  | 369 | ​ |  | 414 | ​ |  | 1,155 | ​ |  | 1,169 | ​ | ​ | ​
General and administrative* | Operating expenses | ​ |  | 253 | ​ |  | 254 | ​ |  | 773 | ​ |  | 714 | ​ | ​ | ​
Total operating lease cost | ​ | ​ | $ | 2,138 | ​ | $ | 1,572 | ​ | $ | 6,092 | ​ | $ | 4,323 | ​ | ​ | ​
Finance lease cost | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Depreciation of leased assets | Cost of revenue, R&D, Sales and marketing and G&A | ​ | $ | 325 | ​ | $ | 326 | ​ | $ | 973 | ​ | $ | 981 | ​ | ​ | ​
Interest on lease liabilities | Interest expense | ​ |  | 1,245 | ​ |  | 1,269 | ​ |  | 3,754 | ​ |  | 3,822 | ​ | ​ | ​
Total finance lease cost | ​ | ​ | $ | 1,570 | ​ | $ | 1,595 | ​ | $ | 4,727 | ​ | $ | 4,803 | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total lease cost | ​ | ​ | $ | 3,708 | ​ | $ | 3,167 | ​ | $ | 10,819 | ​ | $ | 9,126 | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
* Product / services, sales and marketing and general and administrative expense also includes short-term lease and variable lease costs of approximately $0.4 million and $1.4 million for the three and nine months ended September 30, 2022, respectively, and includes short-term and variable lease costs of approximately $0.6 million and $1.4 million for the three and nine months ended September 30, 2021, respectively. | ​ | ​
Schedule of future minimum operating and finance leases | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Finance | ​ | Operating |  | Total |
Maturity of Lease Liabilities | ​ | Leases | ​ | Leases | ​ | Leases | ​
​ | ​ | (in thousands) | ​
2022 | ​ | $ | 1,498 | ​ | $ | 2,193 | ​ | $ | 3,691 | ​
2023 | ​ |  | 6,114 | ​ |  | 5,769 | ​ |  | 11,883 | ​
2024 | ​ |  | 6,252 | ​ |  | 2,641 | ​ |  | 8,893 | ​
2025 | ​ |  | 5,930 | ​ |  | 1,761 | ​ |  | 7,691 | ​
2026 | ​ | ​ | 6,008 | ​ | ​ | 1,404 | ​ | ​ | 7,412 | ​
Thereafter | ​ | ​ | 67,715 | ​ | ​ | 758 | ​ | ​ | 68,473 | ​
Total lease payments | ​ | $ | 93,517 | ​ | $ | 14,526 | ​ | $ | 108,043 | ​
Less interest portion* | ​ | ​ | (46,845) | ​ | ​ | (2,645) | ​ | ​ | (49,490) | ​
Finance lease and operating lease obligations | ​ | $ | 46,672 | ​ | $ | 11,881 | ​ | $ | 58,553 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
* Finance lease interest calculated using the implied interest rate; operating lease interest calculated using estimated corporate borrowing rate. | ​
Schedule of weighted-average remaining lease term and discount rates | ​
​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​
Lease term and discount rate |  | 2022 | ​
Weighted-average remaining lease term (years): | ​ | ​ | ​ | ​
Operating leases | ​ | ​ | 3.2 | ​
Finance leases | ​ |  | 14.3 | ​
Weighted-average discount rate: | ​ | ​ | ​ | ​
Operating leases | ​ |  | 4.5% | ​
Finance leases | ​ |  | 10.5% | ​
​ | ​ | ​ | ​ | ​
Schedule of cash outflows by lease type | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Nine months ended September 30, | ​
Cash paid for amounts included in the measurement of lease liabilities |  | 2022 |  | 2021 |  | ​
​ | ​ | (in thousands) | ​
Operating cash outflows from operating leases | ​ | $ | 6,092 | ​ | $ | 4,323 | ​ | ​
Operating cash outflows from finance leases | ​ |  | 3,754 | ​ |  | 3,821 | ​ | ​
Financing cash outflows from finance leases | ​ |  | 728 | ​ |  | 562 | ​ | ​
Operating lease assets obtained in exchange for operating lease liabilities | ​ |  | 5,494 | ​ |  | 6,396 | ​ | ​
Finance lease assets obtained in exchange for new finance lease liabilities | ​ |  | — | ​ |  | — | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​

X
- Definition The tabular disclosure of lease balance sheet. + References No definition available. + Details
Name: | acls_LeaseBalanceSheetDisclosureTableTextBlock
Namespace Prefix: | acls_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tabular disclosure of lease cash flow information. + References No definition available. + Details
Name: | acls_LeaseCashFlowInformationDisclosureTableTextBlock
Namespace Prefix: | acls_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tabular disclosure of lease quantitative information. + References No definition available. + Details
Name: | acls_LeaseQuantitativeDisclosureTableTextBlock
Namespace Prefix: | acls_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability and finance lease liability. + References No definition available. + Details
Name: | acls_OperatingAndFinanceLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | acls_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_LeasesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration