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Lease Accounting (Tables) | 9 Months Ended
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Sep. 30, 2019
Lease Accounting |
Schedule of impact of adoption of ASC Topic 842 | Cumulative-effect adjustments made to the opening balance sheet at January 1, 2019 were as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Balance at | ​ | Adjustments Due to | ​ | ​
​ | ​ | Balance Sheet | ​ | December 31, 2018, as | ​ | ASC Topic 842 | ​ | Balance at
Assets (liabilities) | ​ | Line Item | ​ | Previously Reported | ​ | (Leases) | ​ | January 1, 2019
Operating lease right-of-use assets | ​ | Other assets | ​ | $ | — | ​ | $ | 3,502 | ​ | $ | 3,502
Operating lease liabilities, current | ​ | Accrued liabilities | ​ | ​ | — | ​ | ​ | (2,015) | ​ | ​ | (2,015)
Operating lease liabilities, long-term | ​ | Other liabilities | ​ | ​ | — | ​ | ​ | (1,706) | ​ | ​ | (1,706)
Schedule of components of lease expense | ​ Components of lease expense consisted of the following (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Three Months Ended | ​ | Nine Months Ended
​ |  | Income Statement Line Item |  | September 30, 2019 |  | September 30, 2019
Operating lease costs: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating lease cost | ​ | Cost of operations, exclusive of depreciation and amortization | ​ | $ | 563 | ​ | $ | 1,218
Operating lease cost | ​ | Selling, general and administrative | ​ | ​ | 312 | ​ | ​ | 787
Total operating lease costs | ​ | ​ | ​ | ​ | 875 | ​ | ​ | 2,005
Finance lease costs: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Amortization of lease assets | ​ | Depreciation and amortization | ​ | ​ | 116 | ​ | ​ | 1,526
Short-term lease costs: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Short-term lease cost | ​ | Cost of operations, exclusive of depreciation and amortization | ​ | ​ | 89 | ​ | ​ | 233
Short-term lease cost | ​ | Selling, general and administrative | ​ | ​ | 11 | ​ | ​ | 21
Total short-term lease costs | ​ | ​ | ​ | ​ | 100 | ​ | ​ | 254
Variable lease costs: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Variable lease cost | ​ | Cost of operations, exclusive of depreciation and amortization | ​ | ​ | 8 | ​ | ​ | 155
Variable lease cost | ​ | Selling, general and administrative | ​ | ​ | 293 | ​ | ​ | 1,008
Total variable lease costs | ​ | ​ | ​ | ​ | 301 | ​ | ​ | 1,163
Total lease costs | ​ | ​ | ​ | $ | 1,392 | ​ | $ | 4,948
Schedule of supplemental balance sheet information related to leases | ​ Supplemental balance sheet information related to leases consisted of the following (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating Leases | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Assets (liabilities) | ​ | Balance Sheet Line Item | ​ | September 30, 2019 | ​ | December 31, 2018
Operating lease ROU assets | ​ | Other assets | ​ | $ | 13,531 | ​ | $ | —
Operating lease liabilities, current | ​ | Accrued liabilities | ​ | ​ | (2,259) | ​ | ​ | —
Operating lease liabilities, long-term | ​ | Other liabilities | ​ | ​ | (11,529) | ​ | ​ | —
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Finance Leases | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Assets (liabilities) | ​ | September 30, 2019 | ​ | December 31, 2018
Property and equipment, gross | ​ | ​ | ​ | $ | 7,268 | ​ | $ | 7,683
Accumulated depreciation | ​ | ​ | ​ | ​ | (5,733) | ​ | ​ | (4,882)
Property and equipment, net | ​ | ​ | ​ | ​ | 1,535 | ​ | ​ | 2,801
Accrued liabilities | ​ | ​ | ​ | ​ | (883) | ​ | ​ | (1,085)
Other liabilities | ​ | ​ | ​ | ​ | (1,687) | ​ | ​ | (2,114)
Schedule of weighted average remaining lease term | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Weighted Average Remaining Lease Term | ​ | ​ | ​ | ​ | September 30, 2019
Operating leases | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 7 years
Finance leases | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 4 years
Schedule of weighted average discount rate | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Weighted Average Discount Rate | ​ | ​ | ​ | ​ | September 30, 2019
Operating leases | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 5.0%
Finance leases | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 2.6%
Schedule of supplemental cash flow information related to leases | Supplemental cash flow information related to leases consisted of the following (in thousands): ​
​ | ​ | ​ | ​
​ | ​ | Nine Months Ended
​ | ​ | September 30, 2019
Cash paid for amounts included in the measurement of lease liabilities: | ​ | ​ | ​
Operating cash flows from operating leases | ​ | $ | (2,117)
Operating cash flows from finance leases | ​ | ​ | (673)
Financing cash flows from finance leases | ​ | ​ | (788)
ROU assets obtained in exchange for lease obligations: | ​ | ​ | ​
Operating leases | ​ | $ | 11,784
Finance leases | ​ | ​ | 259
Schedule of maturities of lease liabilities | Maturities of lease liabilities consisted of the following (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Operating Leases | ​ | Finance Leases | ​ | Total
2019 (remainder) | ​ | $ | 846 | ​ | $ | 259 | ​ | $ | 1,105
2020 | ​ | ​ | 2,586 | ​ | ​ | 814 | ​ | ​ | 3,400
2021 | ​ | ​ | 2,255 | ​ | ​ | 567 | ​ | ​ | 2,822
2022 | ​ | ​ | 2,039 | ​ | ​ | 398 | ​ | ​ | 2,437
2023 | ​ | ​ | 1,908 | ​ | ​ | 369 | ​ | ​ | 2,277
Thereafter | ​ | ​ | 6,867 | ​ | ​ | 284 | ​ | ​ | 7,151
Total lease payments | ​ | ​ | 16,501 | ​ | ​ | 2,691 | ​ | ​ | 19,192
Less: present value discount | ​ | ​ | (2,713) | ​ | ​ | (121) | ​ | ​ | (2,834)
Present value of lease liabilities | ​ | $ | 13,788 | ​ | $ | 2,570 | ​ | $ | 16,358
Lease payments expected to be received | Lease payments expected to be received subsequent to September 30, 2019 are as follows (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Lease Payments
2019 (remainder) | ​ | ​ | ​ | ​ | ​ | ​ | $ | 1,418
2020 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 5,673
2021 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 3,356
Total installment receivables | ​ | ​ | ​ | ​ | ​ | ​ | ​ | 10,447
Less: present value discount | ​ | ​ | ​ | ​ | ​ | ​ | ​ | (2,569)
Present value of installment receivables | ​ | ​ | ​ | ​ | ​ | ​ | $ | 7,878

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