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Leases (Tables)

12 Months Ended

Dec. 31, 2022

Leases [Abstract]

Summary of lease cost

The components of lease costs are as follows (in thousands):

		Successor
		Year Ended December 31, 2022
Operating lease costs
Fixed		$	7,102
Short-term			247
Variable			28
Sub-leases			(56	)
Total operating lease costs		$	7,321
Finance lease costs
Amortization of leased assets		$	713
Interest on lease liabilities			29
Total finance lease costs		$	742
Total lease cost		$	8,063

Summary of Supplemental balance sheet information related to leases

Supplemental balance sheet information related to leases is as follows (in thousands):

		Classification		December 31, 2022 (Successor)
Assets
Operating leases
Right of use operating lease assets		Other assets		$	10,674
Finance leases
Property and equipment, gross		Property and equipment, net			5,094
Accumulated depreciation		Property and equipment, net			(5,017	)
Property and equipment, net		Property and equipment, net			77
Total lease assets				$	10,751
Liabilities
Operating leases
Other current		Current portion of operating lease liability		$	4,957
Non-current		Operating lease liability, less current portion			7,879
Total operating liabilities					12,836
Finance leases
Other current		Accrued liabilities			104
Non-current		Other liabilities			—
Total finance liabilities					104
Total lease liabilities				$	12,940

Summary of maturities of lease liabilities

Maturities of lease liabilities are as follows (in thousands):

Years Ending December 31,
		Finance Leases				Operating Leases				Total
2023		$	106			$	5,841			$	5,947
2024			—				5,066				5,066
2025			—				1,861				1,861
2026			—				1,344				1,344
2027			—				112				112
Thereafter			—				—				—
Total minimum lease payments		$	106			$	14,224			$	14,330
Less: Imputed interest			(2	)			(1,025	)
Present value of minimum lease payments		$	104			$	13,199

Summary of weighted average lease term and discount rate operating lease and financing lease

Lease term and discount rates are as follows:

		December 31, 2022 (Successor)
Weighted average remaining lease term
Operating leases		2.7 Years
Finance leases		0.7 Years
Weighted average discount rate
Operating leases			5.06	%
Finance leases			5.72	%

Summary of Supplemental cash flow information related to leases

Supplemental cash flow information related to leases was as follows (in thousands):

		Successor
		Year Ended December 31, 2022
Cash paid for amounts included in measurement of lease liabilities:
Operating cash flows from operating leases		$	7,738
Operating cash flows from finance leases			29
Financing cash flows from finance leases			884
Right-of-use assets obtained in exchange for lease obligations:
Operating leases		$	19,972
Finance leases			—
Amortization:
Amortization of right-of-use operating lease assets (1)		$	6,343

(1)Amortization of right of use operating lease assets during the period is reflected in operating lease liabilities on the consolidated statements of cash flows.

X

- Definition

Tabular disclosure of undiscounted cash flows of lessee's operating lease and financing lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

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Summary of Weighted Average Lease Term and Discount Rate Operating Lease and Financing Lease.

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- Definition

Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Paragraph (a)
-Subsection 04

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e24072-122690

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- Definition

Tabular disclosure of condensed cash flow statement, including, but not limited to, cash flow statements of consolidated entities and consolidation eliminations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Paragraph (a)
-Subsection 04

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e24072-122690

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- 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 https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980

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