XML 43 R32.htm IDEA: XBRL DOCUMENT
v3.19.2

LEASES (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2019
LEASES [Abstract] |
Components of Lease Expense | The components of lease expense, which are included in cost of sales and selling, general and administrative expense, based on the underlying use of the ROU asset, were as follows:
|  | Three Months Ended June 30, 2019 |  |  | Six Months Ended June 30, 2019 |
Amortization of ROU Assets - Finance Leases |  | $ | 33 |  |  | $ | 67 |
Interest on Lease Liabilities - Finance Leases |  |  | 12 |  |  |  | 25 |
Operating Lease Cost (Cost resulting from lease payments) |  |  | 1,978 |  |  |  | 3,969 |
Short-term Lease Cost |  |  | 31 |  |  |  | 100 |
Variable Lease Cost (Cost excluded from lease payments) |  |  | 61 |  |  |  | 121 |
Sublease Income |  |  | - |  |  |  | - |
Total Lease Cost |  | $ | 2,115 |  |  | $ | 4,282 |
Supplemental Cash Flow Information Related to Leases | Supplemental cash flow information related to leases are as follows:
|  | Six Months Ended June 30, 2019 |
Cash paid for amounts included in the measruement of lease liabilities: |  |  |
Operating cash flows from operating leases |  | $ | 3,963 |
Operating cash flows from finance leases |  |  | 25 |
Finance cash flows from finance leases |  |  | 57 |
Right-of-use assets obtained in exchange for lease obligations: |  |  |  |
Operating leases |  |  | 21,396 |
Finance leases |  |  | - |
Supplemental Balance Sheet Information Related to Leases | Supplemental balance sheet information related to leases was as follows:
|  | June 30, 2019 |
Operating Leases: |  |  |
Operating lease right-of-use assets |  | $ | 17,885 |
Operating lease liability, current |  |  | 6,238 |
Operating lease liability, long-term |  |  | 12,121 |
Total operating lease liabilities |  |  | 18,359 |
Finance Leases: |  |  |  |
Property, plant and equipment, gross |  | $ | 894 |
Accumulated depreciation |  |  | (202 | )
Property, plant and equipment, net |  |  | 692 |
Other current liabilities |  |  | 120 |
Other long-term liabilities |  |  | 626 |
Total finance lease liabilities |  | $ | 746 |
Weighted-Average Remaining Lease Term and Discount Rate |
|  | June 30, 2019 |
Weighted-Average Remaining Lease Term: |  |  |
Operating leases |  | 3.65 years |
Finance leases |  | 5.82 years |
Weighted-Average Discount Rate: |  |  |
Operating leases |  |  | 6.0 | %
Finance leases |  |  | 6.5 | %
Maturities of Lease Liabilities | Maturities of lease liabilities were as follows as of June 30, 2019:
Year Ending |  | Operating |  |  | Finance |
June 30, |  | Leases |  |  | Leases |
2020 |  | $ | 7,204 |  |  | $ | 164 |
2021 |  |  | 5,549 |  |  |  | 163 |
2022 |  |  | 4,206 |  |  |  | 163 |
2023 |  |  | 2,440 |  |  |  | 163 |
2024 |  |  | 422 |  |  |  | 163 |
Thereafter |  |  | 305 |  |  |  | 67 |
Total undiscounted cash flows |  |  | 20,126 |  |  |  | 883 |
Less imputed interest |  |  | (1,767 | ) |  |  | (137 | )
Present value of lease liabilities |  | $ | 18,359 |  |  | $ | 746 |

X
- Definition Tabular disclosure of supplemental balance sheet information related to leases. + References No definition available. + Details
Name: | belfb_LeaseSupplementalBalanceSheetInformationTableTextBlock
Namespace Prefix: | belfb_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of supplemental cash flow information related to leases. + References No definition available. + Details
Name: | belfb_LeaseSupplementalCashFlowInformationTableTextBlock
Namespace Prefix: | belfb_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information related to lessee's operating and finance leases. + References No definition available. + Details
Name: | belfb_LesseeOperatingAndFinanceLeaseDescriptionTableTextBlock
Namespace Prefix: | belfb_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of lessee's operating 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. + References No definition available. + Details
Name: | belfb_LesseeOperatingAndFinancingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | belfb_
Data Type: | nonnum: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=77888426&loc=SL77918686-209980 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum: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