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LEASES
 9 Months Ended
Sep. 27, 2024
Leases [Abstract]  
LEASES LEASES
The components of lease expense are as follows:
Three Months EndedNine Months Ended
(in thousands)September 27, 2024September 29, 2023September 27, 2024September 29, 2023
Operating lease cost$1,682 $1,788 $5,170 $5,313 
Variable lease cost337 472 1,144 1,322 
Total lease cost$2,019 $2,260 $6,314 $6,635 
Supplemental information related to leases are as follows:
Three Months EndedNine Months Ended
(in thousands)September 27, 2024September 29, 2023September 27, 2024September 29, 2023
Cash paid for operating lease liabilities$1,755 $1,762 $5,323 $5,368 
For the three and nine months ended September 27, 2024, we reviewed the right-of-use assets and other fixed assets associated with our leased facilities for potential impairment due to intended changes in the use of these office locations, as we continue to adapt to the changing dynamics of work and seek to optimize the value of our business. Following our analyses, we recorded total lease-related impairment and other charges of $1.3 million and $10.3 million for the three and nine months ended September 27, 2024, respectively. The $1.3 million charges consisted of $0.8 million in right-of-use asset impairments, $0.1 million in leasehold improvement asset impairments, and $0.4 million related to the fair value of other unrecoverable facility costs. The $10.3 million charges consisted of $3.7 million in right-of use asset impairments, $4.3 million in leasehold improvement asset impairments, and $2.3 million related to the fair value of other unrecoverable facility costs.
For asset groups where impairment was triggered, the Company utilized an income approach to value the asset groups by developing discounted cash flow models. The significant assumptions used in the discounted cash flow models for each of the asset groups included projected sublease income over the remaining lease terms, expected downtime prior to the commencement of future subleases, expected lease incentives offered to future tenants, and discount rates that reflected the level of risk associated with these future cash flows.