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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2024

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedules of Accounting Standards Updates

The following ASUs were adopted by the Company during the year ended December 31, 2024:

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​	​	​	​	​	​	​	​	Method of	​	Financial
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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2023-01	​	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
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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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2023-07	​	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 updated its segment related disclosures upon adoption.

The following not-yet-effective ASUs were issued since the Company’s most recently filed Form 10-K and are considered relevant to the Company’s financial statements. Generally, if an issued-but-not-yet-effective ASU with an expected immaterial impact to the Company has been disclosed in prior Company filings, that ASU will not be subsequently redisclosed.

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​	​	​	​	​	​	Date Adoption	​	Adoption	​	Expected
ASU. No.	​	Topic	​	Nature of Update	​	Required	​	Method	​	Financial Impact
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 income tax paid information 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 will update its income tax disclosures upon adoption.
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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	​	Immaterial
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2024-03	​	Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses	​	This ASU requires public companies to disclose, in the notes to financial statements, specified information about certain costs and expenses at each interim and annual reporting period.	​	October 1, 2026	​	Retrospectively	​	The Company is currently analyzing the impact of this ASU on its financial statements. ​
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2025-01	​	Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date	​	This ASU amends the effective date of ASU No. 2024-03 to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027.	​	October 1, 2026	​	Retrospectively	​	The Company is currently analyzing the impact of this ASU on its financial statements. ​

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- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

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