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LEASES (Tables)

9 Months Ended

Sep. 30, 2020

Leases [Abstract]

Schedule of Right-of-use lease assets and lease liabilities

The Company's right-of-use lease assets and lease liabilities at September 30, 2020 and December 31, 2019 were as follows (in thousands):

			Classification						September 30, 2020						December 31, 2019
Assets
Operating lease assets			Operating lease right-of-use assets						$	61,648					$	36,654
Finance lease assets*			Property and equipment, net						1,472						2,420
Total leased assets									$	63,120					$	39,074
Liabilities
Current
Operating			Operating lease liabilities						$	17,757					$	7,719
Finance			Accrued expenses and other						1,229						1,005
Noncurrent
Operating			Operating lease liabilities, net of current						51,328						37,202
Finance			Other long-term liabilities						868						2,144
Total lease liabilities									$	71,182					$	48,070

* Finance lease assets were recorded net of accumulated depreciation of $2.2 million and $2.0 million at September 30, 2020 and December 31, 2019, respectively.

Schedule of Components of lease expense

The components of lease expense for the three and nine months ended September 30, 2020 and 2019 were as follows (in

thousands):

									Three months ended												Nine months ended
									September 30, 2020						September 30, 2019						September 30, 2020						September 30, 2019
Operating lease cost*									$	5,350					$	2,988					$	13,911					$	11,063
Finance lease cost
Amortization of leased assets									291						244						929						732
Interest on lease liabilities									39						90						141						210
Short-term lease cost									4,821						4,777						15,945						14,183
Variable lease costs (costs excluded from minimum fixed lease payments)**									697						1,727						1,969						2,932
Sublease income									(307)						—						(871)						—
Net lease cost									$	10,891					$	9,826					$	32,024					$	29,120

* Operating lease cost for the nine months ended September 30, 2020 included $0.1 million of accelerated amortization for certain assets partially or fully vacated in 2020 with no intent or ability to sublease. The Company did not record accelerated amortization in the three months ended September 30, 2020. Operating lease cost for the three and nine months ended September 30, 2019 included $0.6 million and $3.5 million, respectively, of accelerated amortization for certain assets that were partially or fully vacated in 2019 with no possibility of sublease.

** Variable lease costs for the three and nine months ended September 30, 2019 included $0.9 million and $1.0 million, respectively, accrued for all future estimated variable expenses related to certain assets partially or fully vacated in 2019 with no intent or ability to sublease. No such variable lease costs were accrued in the three and nine months ended September 30, 2020.

Cash flow information related to the Company's leases for the nine months ended September 30, 2020 and 2019 was as follows (in thousands):

									Nine months ended
															September 30, 2020						September 30, 2019
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows for operating leases															$	13,933					$	7,850
Operating cash flows for finance leases															$	141					$	210
Financing cash flows for finance leases															$	971					$	698

Other information related to the Company's leases as of September 30, 2020 and December 31, 2019 was as follows:

			September 30, 2020						December 31, 2019
Weighted average remaining lease term (years)
Operating leases			4.98						6.73
Finance leases			1.88						2.35
Weighted average discount rate
Operating leases			5.55		%				6.50		%
Finance leases			6.65		%				7.54		%

Schedule of Future minimum fixed lease payments under noncancelable finance leases

Future minimum fixed lease payments under noncancelable leases at September 30, 2020 and December 31, 2019 were as follows (in thousands):

			September 30, 2020
			Operating						Finance
			leases						leases
Remainder of 2020			$	5,186					$	355
2021			20,048						1,189
2022			16,699						593
2023			13,999						73
2024			7,416						—
2025 and beyond			16,796						—
Total lease payments			80,144						2,210
Less: interest			(11,059)						(113)
Present value of lease liabilities			$	69,085					$	2,097

			December 31, 2019
			Operating						Finance
			leases						leases
2020			$	10,290					$	1,644
2021			9,468						1,159
2022			7,665						581
2023			7,067						—
2024			5,303						—
2025 and beyond			15,738						—
Total lease payments			55,531						3,384
Less: interest			(10,610)						(235)
Present value of lease liabilities			$	44,921					$	3,149

Schedule of Future minimum fixed lease payments under noncancelable operating leases

Future minimum fixed lease payments under noncancelable leases at September 30, 2020 and December 31, 2019 were as follows (in thousands):

			September 30, 2020
			Operating						Finance
			leases						leases
Remainder of 2020			$	5,186					$	355
2021			20,048						1,189
2022			16,699						593
2023			13,999						73
2024			7,416						—
2025 and beyond			16,796						—
Total lease payments			80,144						2,210
Less: interest			(11,059)						(113)
Present value of lease liabilities			$	69,085					$	2,097

			December 31, 2019
			Operating						Finance
			leases						leases
2020			$	10,290					$	1,644
2021			9,468						1,159
2022			7,665						581
2023			7,067						—
2024			5,303						—
2025 and beyond			15,738						—
Total lease payments			55,531						3,384
Less: interest			(10,610)						(235)
Present value of lease liabilities			$	44,921					$	3,149

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Assets And Liabilities, Lessee [Table Text Block]

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- Definition

Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=121609121&loc=SL77918701-209980

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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=121609121&loc=SL77918686-209980

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Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=121609121&loc=SL77918701-209980

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