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Lease Accounting (Tables)

9 Months Ended

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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