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Leases (Notes) | 9 Months Ended
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Sep. 30, 2022
Leases [Abstract] |
Supplemental Balance Sheet Disclosures | Lease Position The table below presents the lease-related assets and liabilities recorded on the Consolidated Balance Sheets as of September 30, 2022 and December 31, 2021:
| Classification on the Balance Sheet |  | September 30, 2022 |  | December 31, 2021
Assets |  |  |  |  |
Noncurrent (1) | Operating lease right-of-use asset |  | $ | 90,407 |  | $ | 85,449
Liabilities |  |  |  |  |
Current | Operating leases – current portion |  | $ | 30,234 |  | $ | 30,759
Noncurrent | Operating leases – long-term portion |  | 79,906 |  | 80,072
Total operating lease liabilities |  |  | $ | 110,140 |  | $ | 110,831
Weighted-average remaining lease term |  |  | 4.2 years |  | 4.6 years
Weighted-average discount rate |  |  | 4.3 | % |  | 4.3 | %
(1) During the year ended December 31, 2021, the Company recorded a pre-tax impairment charge related to its lease right-of-use assets of $1,023 in the Direct-to-Consumer and its Wholesale Accessories/Apparel segments.
Lessee, Operating Leases [Text Block] | The Company leases office space, sample production space, warehouses, showrooms, storage units and retail stores, which are recorded under operating leases. The Company’s portfolio of leases is primarily related to real estate. Since most of its leases do not provide a readily determinable implicit rate, the Company estimates its incremental borrowing rate to discount the lease payments based on information available at lease commencement. Some of the Company’s retail store leases provide for variable lease payments based on future sales volumes at the leased location, which are not measurable at the inception of the lease and are therefore not included in the measurement of the right-of-use assets and lease liabilities. Under Topic 842, "Leases," these variable lease costs are expensed as incurred. Lease Position The table below presents the lease-related assets and liabilities recorded on the Consolidated Balance Sheets as of September 30, 2022 and December 31, 2021:
| Classification on the Balance Sheet |  | September 30, 2022 |  | December 31, 2021
Assets |  |  |  |  |
Noncurrent (1) | Operating lease right-of-use asset |  | $ | 90,407 |  | $ | 85,449
Liabilities |  |  |  |  |
Current | Operating leases – current portion |  | $ | 30,234 |  | $ | 30,759
Noncurrent | Operating leases – long-term portion |  | 79,906 |  | 80,072
Total operating lease liabilities |  |  | $ | 110,140 |  | $ | 110,831
Weighted-average remaining lease term |  |  | 4.2 years |  | 4.6 years
Weighted-average discount rate |  |  | 4.3 | % |  | 4.3 | %
(1) During the year ended December 31, 2021, the Company recorded a pre-tax impairment charge related to its lease right-of-use assets of $1,023 in the Direct-to-Consumer and its Wholesale Accessories/Apparel segments. Lease Costs The table below presents certain information related to lease costs during the three and nine months ended September 30, 2022 and 2021:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2022 |  | 2021 |  | 2022 |  | 2021
Operating lease cost | $ | 8,620 |  |  | $ | 9,118 |  |  | $ | 25,145 |  |  | $ | 28,384 |
Variable lease cost (1) | 1,774 |  |  | 1,937 |  |  | 5,428 |  |  | 14,818 |
Less: sublease income | 66 |  |  | 80 |  |  | 257 |  |  | 241 |
Total lease cost | $ | 10,328 |  |  | $ | 10,975 |  |  | $ | 30,316 |  |  | $ | 42,961 |
(1) For the three and nine months ended September 30, 2021, the Company incurred expenses related to the COVID-19 lease amendments of $0 and $9,505, respectively, which were included in variable lease cost. Other Information The table below presents supplemental cash flow information related to leases during the nine months ended September 30, 2022 and 2021:
| Nine Months Ended September 30,
| 2022 |  | 2021
Cash paid for amounts included in the measurement of lease liabilities |  |  |
Operating cash flows used for operating leases | $ | 29,379 |  |  | $ | 32,126 |
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2022 |  | 2021 |  | 2022 |  | 2021
Noncash transactions |  |  |  |  |  |  |
Right-of-use asset obtained in exchange for new operating lease liabilities | 13,460 |  |  | 2,388 |  |  | $ | 28,427 |  |  | $ | 12,992 |
Right-of-use asset amortization expense | 8,411 |  |  | 8,493 |  |  | $ | 23,469 |  |  | $ | 24,256 |
Undiscounted Cash Flows The table below reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the lease liabilities recorded on the Consolidated Balance Sheet as of September 30, 2022:
2022 (remaining three months) | $ | 10,062 |
2023 | 33,080 |
2024 | 26,285 |
2025 | 20,968 |
2026 | 15,536 |
Thereafter | 14,115 |
Total minimum lease payments | 120,046 |
Less: interest | 9,906 |
Present value of lease liabilities | $ | 110,140 |

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- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -URI https://asc.fasb.org/subtopic&trid=77888251 + Details
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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI https://asc.fasb.org/topic&trid=2122208 + Details
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