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BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended
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Mar. 31, 2024
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedules of Accounting Standards Updates | The following ASUs were adopted by the Company during the three months ended March 31, 2024: ​
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ASU. No. |  | Topic |  | Nature of Update |  | Date Adopted |  | Adoption |  | Statement Impact
2022-03 | ​ | Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions | ​ | This ASU clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. | ​ | January 1, 2024 | ​ | Prospectively | ​ | Immaterial
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2023-02 | ​ | Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method (a consensus of the Emerging Issues Task Force) | ​ | This ASU allows reporting entities to elect to account for qualifying tax equity investments using the proportional amortization method, regardless of the program giving rise to the related income tax credits. | ​ | January 1, 2024 | ​ | Prospectively | ​ | Immaterial
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2023-01 | ​ | Leases (Topic 842): Common Control Arrangements | ​ | This ASU requires entities to determine whether a related party arrangement between entities under common control is a lease. If the arrangement is determined to be a lease, an entity must classify and account for the lease on the same basis as an arrangement with a related party (on the basis of legally enforceable terms and conditions). | ​ | January 1, 2024 | ​ | Prospectively | ​ | Immaterial
​ Accounting Standards Update ​ The following not-yet-effective ASUs were issued prior to March 31, 2024, and considered relevant to the Company’s financial statements. ​ ​
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ASU. No. | ​ | Topic | ​ | Nature of Update | ​ | Required | ​ | Method | ​ | Financial Impact
2024-02 | ​ | Codification Improvements—Amendments to Remove References to the Concepts Statements | ​ | This ASU contains amendments to the Codification that remove references to various Concepts Statements. In most instances, the references are extraneous and not required to understand or apply the guidance. In other instances, the references were used in prior Statements to provide guidance in certain topical areas. | ​ | January 1, 2025 | ​ | Prospectively | ​ | The Company is currently analyzing the impact of this ASU on its financial statements.
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2023-09 | ​ | Income Taxes (Topic 740): Improvements to Income Tax Disclosures | ​ | Among other things, these amendments require that public business entities on an annual basis (1) disclose specific categories in the rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income [or loss] by the applicable statutory income tax rate). | ​ | January 1, 2025 | ​ | Prospectively | ​ | The Company is currently analyzing the impact of this ASU on its financial statements.
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2023-07 | ​ | Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures | ​ | The amendments in the ASU are intended to improve reportable segment disclosure requirements primarily through enhanced disclosures about significant segment expenses. | ​ | October 1, 2024 | ​ | Retrospectively | ​ | The Company is currently analyzing the impact of this ASU on its financial statements.
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2023-03 | ​ | Presentation of Financial Statements (Topic 205), Income Statement—Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation—Stock Compensation (Topic 718): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 120, SEC Staff Announcement at the March 24, 2022 EITF Meeting, and Staff Accounting Bulletin Topic 6.B, Accounting Series Release 280—General Revision of Regulation S-X: Income or Loss Applicable to Common Stock (SEC Update) | ​ | This ASU amends the FASB Accounting Standards Codification™ for SEC paragraphs pursuant to SEC Staff Accounting Bulletin No. 120, SEC Staff Announcement at the March 24, 2022 EITF Meeting, and Staff Accounting Bulletin Topic 6.B, Accounting Series Release 280—General Revision of Regulation S-X: Income or Loss Applicable to Common Stock. | ​ | Upon addition to the FASB Codification. | ​ | Prospectively | ​ | The Company is currently analyzing the impact of this ASU on its financial statements.
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