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LEASES | 12 Months Ended
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Dec. 31, 2017
LEASES [ABSTRACT] |
LEASES | (15)LEASES The Company has various operating leases primarily for customer engagement centers, equipment, and office space, which generally contain renewal options. Rent expense under operating leases was approximately $46.3 million, $39.5 million and $37.7 million for the years ended December 31, 2017, 2016 and 2015, respectively. In 2008, the Company sub-leased one of its customer engagement centers to a third party for the remaining term of the original lease. The sub-lease began on January 1, 2009 and rental income is recognized on a straight-line basis over the term of the sub-lease through 2021. Future minimum sub-lease rental receipts are shown in the table below. The future minimum rental payments and receipts required under non-cancelable operating leases as of December 31, 2017 are as follows (in thousands):
|  | Operating |  | Sub-Lease |
|  | Leases |  | Income |
2018 |  | $ | 44,177 |  | $ | (2,470) |
2019 |  |  | 34,528 |  |  | (2,470) |
2020 |  |  | 26,471 |  |  | (2,470) |
2021 |  |  | 20,854 |  |  | (206) |
2022 |  |  | 17,215 |  |  | — |
Thereafter |  |  | 30,984 |  |  | — |
Total |  | $ | 174,229 |  | $ | (7,616) |
The Company records operating lease expense on a straight-line basis over the life of the lease as described in Note 1. The deferred lease liability as of December 31, 2017 and 2016 was $15.7 million and $15.3 million, respectively. Asset Retirement Obligations The Company records asset retirement obligations (“ARO”) for several of its customer engagement center leases. Capitalized costs related to ARO’s are included in Other long-term assets in the accompanying Consolidated Balance Sheets while the ARO liability is included in Other long-term liabilities in the accompanying Consolidated Balance Sheets. Following is a summary of the amounts recorded (in thousands):
|  | Balance at |  |  |  |  |  |  |  |  |  |  | Balance at |
|  | December 31, |  | Additions and |  |  |  |  |  |  |  | December 31, |
|  | 2016 |  | Modifications |  | Accretion |  | Settlements |  | 2017 |
ARO liability total |  | $ | 1,861 |  | $ | 317 |  | $ | 7 |  | $ | (247) |  | $ | 1,938 |
|  | Balance at |  |  |  |  |  |  |  |  |  |  | Balance at |
|  | December 31, |  | Additions and |  |  |  |  |  |  |  | December 31, |
|  | 2015 |  | Modifications |  | Accretion |  | Settlements |  | 2016 |
ARO liability total |  | $ | 1,641 |  | $ | 333 |  | $ | 15 |  | $ | (128) |  | $ | 1,861 |
Increases to ARO result from a new lease agreement or modifications on an ARO from a preexisting lease agreement. Modifications to ARO liabilities and accumulated accretion occur when lease agreements are amended or when assumptions change, such as the rate of inflation. Modifications are accounted for prospectively as changes in estimates. Settlements occur when leased premises are vacated and the actual cost of restoration is paid. Differences between the actual costs of restoration and the balance recorded as ARO liabilities are recognized as gains or losses in the accompanying Consolidated Statements of Comprehensive Income (Loss).

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- Definition The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=77888251 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -URI http://asc.fasb.org/topic&trid=2208923 + Details
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