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Right-of-Use Asset and Lease Liabilities (Tables) | 9 Months Ended
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Sep. 30, 2021
Leases [Abstract] |
Schedule of Future Minimum Lease Receipts for Operating Lease | Future minimum sub-lease receipts required under the non-cancellable lease are as follows:
| As of September 30,
| 2021
2021 (remaining) | $ | 115 |
2022 | 249 |
| $ | 364 |
Components of Lease Expense | The components of lease expense recorded in general and administrative expenses in the condensed consolidated statement of operations were as follows:
| Three months ended September 30, |  |  |  |  | Nine months ended September 30,
| 2020 |  | 2021 |  |  |  |  |  | 2020 |  | 2021
Operating lease cost | $ | 1,461 |  |  | $ | 1,699 |  |  |  |  |  |  | $ | 4,383 |  |  | $ | 5,002 |
Finance lease cost: |  |  |  |  |  |  |  |  |  |  |
Depreciation of assets | — |  |  | 60 |  |  |  |  |  |  | — |  |  | 165 |
Interest on lease liabilities | — |  |  | 5 |  |  |  |  |  |  | — |  |  | 14 |
Sublease income (1) | (96) |  |  | (96) |  |  |  |  |  |  | (288) |  |  | (288) |
Total net lease cost | $ | 1,365 |  |  | $ | 1,668 |  |  |  |  |  |  | $ | 4,095 |  |  | $ | 4,893 |
________________________ (1) See Note 16, “Related Parties” to these condensed consolidated financial statements, for additional details on sublease income. Supplemental cash flow and other information related to leases was as follows:
|  |  | Nine months ended September 30,
|  |  |  |  | 2020 |  |  |  |  |  | 2021
Cash paid for amounts included in the measurement of lease liabilities |  |  |  |  |  |  |  |  |  |  |
Operating cash flows from operating leases |  |  |  |  | $ | 3,944 |  |  |  |  |  |  | $ | 4,535 |
Financing cash flows from finance leases |  |  |  |  | — |  |  |  |  |  |  | 161 |
|  |  |  |  | $ | 3,944 |  |  |  |  |  |  | $ | 4,696 |
Weighted average remaining lease term (in years) |  |  |  |  |  |  |  |  |  |  |
Operating leases |  |  |  |  | 3.65 |  |  |  |  |  | 3.14
Finance leases |  |  |  |  | — |  |  |  |  |  |  | 2.56
Weighted average discount rate |  |  |  |  |  |  |  |  |  |  |
Operating leases |  |  |  |  | 4.99 | % |  |  |  |  |  | 4.77 | %
Finance leases |  |  |  |  | — | % |  |  |  |  |  | 4.00 | %
Supplemental Balance Sheet Lease Information | Supplemental balance sheet information related to leases was as follows:
|  | As of December 31, |  | As of September 30,
Leases | Classification | 2020 |  | 2021
Assets: |  |  |  |
Operating lease assets | Operating right-of-use asset, net (1) | $ | 19,491 |  |  | $ | 15,612 |
Finance lease assets | Property, plant and equipment, net (2) | 464 |  |  | 408 |
Total leased assets | $ | 19,955 |  |  | $ | 16,020 |
Liabilities: |  |  |  |
Current |  |  |  |
Operating | Operating lease liability, current | $ | 5,515 |  |  | $ | 6,015 |
Finance | Accrued expenses and other current liabilities | 183 |  |  | 190 |
Non-current |  |  |  |
Operating | Operating lease liability, net of current portion | 17,202 |  |  | 12,525 |
Finance | Other liabilities | 282 |  |  | 224 |
Total lease liabilities | $ | 23,182 |  |  | $ | 18,954 |
________________________ (1) Operating lease assets are recorded net of accumulated amortization of $9,083 and $13,298 as of December 31, 2020 and September 30, 2021, respectively. (2) Finance lease assets are recorded net of accumulated depreciation of $28 and $187 as of December 31, 2020 and September 30, 2021, respectively.
Schedule of Maturities of Operating Lease Liabilities | Maturities of lease liabilities were as follows:
|  |  | As of September 30, 2021
|  |  | Operating Leases |  | Finance Leases
2021 (remaining) |  |  | $ | 1,362 |  |  | $ | 59 |
2022 |  |  | 6,991 |  |  | 182 |
2023 |  |  | 6,615 |  |  | 109 |
2024 |  |  | 2,665 |  |  | 74 |
2025 |  |  | 1,640 |  |  | 11 |
Thereafter |  |  | 709 |  |  | — |
Total lease payments |  |  | 19,982 |  |  | 435 |
Less: imputed interest |  |  | (1,442) |  |  | (21) |
Total lease obligations |  |  | 18,540 |  |  | 414 |
Less: current obligations |  |  | (6,015) |  |  | (190) |
Long-term lease obligations |  |  | $ | 12,525 |  |  | $ | 224 |
Schedule of Maturities of Finance Lease Liabilities | Maturities of lease liabilities were as follows:
|  |  | As of September 30, 2021
|  |  | Operating Leases |  | Finance Leases
2021 (remaining) |  |  | $ | 1,362 |  |  | $ | 59 |
2022 |  |  | 6,991 |  |  | 182 |
2023 |  |  | 6,615 |  |  | 109 |
2024 |  |  | 2,665 |  |  | 74 |
2025 |  |  | 1,640 |  |  | 11 |
Thereafter |  |  | 709 |  |  | — |
Total lease payments |  |  | 19,982 |  |  | 435 |
Less: imputed interest |  |  | (1,442) |  |  | (21) |
Total lease obligations |  |  | 18,540 |  |  | 414 |
Less: current obligations |  |  | (6,015) |  |  | (190) |
Long-term lease obligations |  |  | $ | 12,525 |  |  | $ | 224 |

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- Definition 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=123408670&loc=SL77918686-209980 + Details
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- Definition 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=123408670&loc=SL77918701-209980 + Details
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- Definition Tabular disclosure of maturity of undiscounted cash flows to be received by lessor on annual basis for operating lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 30 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=124258985&loc=SL77919396-209981 + Details
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