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BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
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Sep. 30, 2025
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Schedules of Accounting Standards Updates | The following ASUs were adopted by the Company during the nine months ended September 30, 2025: ​
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ASU. No. |  | Topic |  | Nature of Update |  | Date Adopted |  | Adoption |  | Statement 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 | ​ | Immaterial
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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). | ​ | Annual reporting periods beginning after Dec. 15, 2024. | ​ | Prospectively | ​ | The Company will update its income tax disclosures upon adoption within its 2025 Form 10-K.
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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. | ​ | Annual reporting periods beginning after Dec. 15, 2026, and interim periods within annual reporting periods beginning after Dec. 15, 2027. | ​ | 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. | ​ | Annual reporting periods beginning after Dec. 15, 2026, and interim periods within annual reporting periods beginning after Dec. 15, 2027. | ​ | Retrospectively | ​ | The Company is currently analyzing the impact of this ASU on its financial statements.
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2025-05 | ​ | Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets | ​ | This ASU provides a practical expedient to assume that current conditions as of the balance sheet date will persist through the reasonable and supportable forecast period for eligible assets. | ​ | Annual reporting periods beginning after Dec. 15, 2025, and interim reporting periods within those annual reporting periods. | ​ | Prospectively | ​ | Immaterial
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2025-06 | ​ | Intangibles—Goodwill and Other— Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software. | ​ | This ASU modernizes and clarifies the threshold for when an entity is required to start capitalizing software costs and is based on when (i) management has authorized and committed to funding the software project and (ii) it is probable that the project will be completed and the software will be used to perform the function intended. | ​ | Annual reporting periods beginning after Dec. 15, 2027, and interim reporting periods within those annual reporting periods. | ​ | Prospectively | ​ | The Company is currently analyzing the impact of this ASU on its financial statements.
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2025-07 | ​ | Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606): Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract | ​ | This ASU refines the scope of Topic 815 to clarify which contracts are subject to derivative accounting. The guidance also provides clarification under Topic 606 for share-based payments from a customer in a revenue contract. | ​ | Annual reporting periods beginning after Dec. 15, 2026, and interim reporting periods within those annual reporting periods. | ​ | Prospectively | ​ | The Company is currently analyzing the impact of this ASU on its financial statements.
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