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DEBT - Lines of Credit (Details) $ in Thousands | 3 Months Ended | 9 Months Ended | 12 Months Ended |  |  |
--- | --- | --- | --- | --- | --- | ---
Sep. 30, 2020 USD ($) | Mar. 30, 2020 USD ($) | Sep. 30, 2019 USD ($) | Sep. 30, 2020 USD ($) | Sep. 30, 2019 USD ($) | Dec. 31, 2019 USD ($) | Mar. 31, 2020 USD ($) | May 12, 2017 USD ($) | Apr. 30, 2016 USD ($)
Revolver 1 |  |  |  |  |  |  |  |  |
Lines of Credit |  |  |  |  |  |  |  |  |
Maximum borrowing capacity |  | $ 70,000 |  |  |  | $ 45,000 |  |  |
Effective interest rate | 2.16% |  |  | 2.16% |  | 4.09% |  |  |
Amount of available credit | $ 26,180 |  |  | $ 26,180 |  | $ 16,140 |  |  |
Interest expense | 239 |  | $ 94 | 785 | $ 233 |  |  |  |
Outstanding balance | 43,820 |  |  | 43,820 |  | $ 28,860 |  |  |
Tangible net worth | 120,000 |  |  | $ 120,000 |  |  |  |  |
Debt to EBITDA ratio |  |  |  | 4 |  |  |  |  |
Payments of arrangement fees and other fees |  | $ 300 |  |  |  |  |  |  |
Revolver 1 | London Interbank Offered Rate (LIBOR) |  |  |  |  |  |  |  |  |
Lines of Credit |  |  |  |  |  |  |  |  |
Spread rate |  | 2.40% |  | 2.00% |  | 2.40% |  |  |
Revolver 2 |  |  |  |  |  |  |  |  |
Lines of Credit |  |  |  |  |  |  |  |  |
Maximum borrowing capacity |  |  |  |  |  |  |  | $ 20,000 | $ 15,000
Effective interest rate |  |  |  |  |  | 4.19% | 4.17% |  |
Amount of available credit |  |  |  |  |  |  | $ 12,028 |  |
Interest expense |  |  |  | $ 17 | $ 111 |  |  |  |
Outstanding balance |  |  |  |  |  | $ 2,001 | $ 2,001 |  |
Tangible net worth | $ 80,000 |  |  | $ 80,000 |  |  |  |  |
Revolver 2 | London Interbank Offered Rate (LIBOR) |  |  |  |  |  |  |  |  |
Lines of Credit |  |  |  |  |  |  |  |  |
Spread rate |  |  |  | 2.50% |  |  |  |  |

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- Definition The ratio of debt to EBITDA to be maintained under the debt agreement. + References No definition available. + Details
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- Definition The amount of tangible net worth to be maintained under the debt agreement. + References No definition available. + Details
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- Definition Percentage points added to the reference rate to compute the variable rate on the debt instrument. + References No definition available. + Details
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- Definition Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 6 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109500613&loc=SL6036836-161870 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28551-108399 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Amount, before accumulated amortization, of debt issuance costs. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28555-108399 + Details
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- Definition Amount of the cost of borrowed funds accounted for as interest expense for debt. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 6 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109500613&loc=SL6036836-161870 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.8) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 + Details
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- Definition The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(16)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 + Details
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- Definition Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(b),22(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Amount of borrowing capacity currently available under the credit facility (current borrowing capacity less the amount of borrowings outstanding). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(b),22(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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