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Leases (Tables) | 6 Months Ended
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Jun. 30, 2020
Leases [Abstract] |
Schedule of Lease Assets and Related Lease Liabilities | The Company’s lease assets and related lease liabilities were as follows (in thousands):
| Balance Sheet Line Item |  | June 30, 2020 |  |  | December 31, 2019 |
Assets |  |  |  |  |  |  |  |  |
Finance: |  |  |  |  |  |  |  |  |
Right-of-use assets - cost |  |  | $ | 49,903 |  |  | $ | 49,909 |
Accumulated amortization |  |  |  | (15,535 | ) |  |  | (10,307 | )
Finance lease right-of-use assets, net | Finance lease right-of-use assets |  |  | 34,368 |  |  |  | 39,602 |
Operating: |  |  |  |  |  |  |  |  |
Right-of-use assets - cost |  |  |  | 2,647 |  |  |  | 2,736 |
Accumulated amortization |  |  |  | (1,270 | ) |  |  | (805 | )
Operating lease right-of-use assets, net | Other assets |  |  | 1,377 |  |  |  | 1,931 |
Total lease assets |  |  | $ | 35,745 |  |  | $ | 41,533 |
Liabilities |  |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |  |
Finance lease liabilities | Finance lease liabilities, current |  | $ | 12,279 |  |  | $ | 12,351 |
Operating lease liabilities | Accrued and other current liabilities |  |  | 801 |  |  |  | 983 |
Non-current: |  |  |  |  |  |  |  |  |
Finance lease liabilities | Finance lease liabilities, non-current |  |  | 31,586 |  |  |  | 37,610 |
Operating lease liabilities | Other long-term liabilities |  |  | 572 |  |  |  | 942 |
Total lease liabilities |  |  | $ | 45,238 |  |  | $ | 51,886 |
Components of Lease Expense | The components of lease expense were as follows (in thousands):
|  |  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
| Statement of Operations Line Item |  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Finance lease cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of right-of-use assets | Cost of goods sold; Research and development; Selling, general and administrative expenses |  | $ | 2,653 |  |  | $ | 2,571 |  |  | $ | 5,247 |  |  | $ | 5,140 |
Interest on lease liabilities | Interest expense |  |  | 534 |  |  |  | 609 |  |  |  | 1,049 |  |  |  | 1,249 |
Operating lease cost | Cost of goods sold; Research and development; Selling, general and administrative expenses |  |  | 255 |  |  |  | 163 |  |  |  | 564 |  |  |  | 289 |
Sublease income | Selling, general and administrative expenses |  |  | (306 | ) |  |  | (237 | ) |  |  | (598 | ) |  |  | (824 | )
Total lease cost |  |  | $ | 3,136 |  |  | $ | 3,106 |  |  | $ | 6,262 |  |  | $ | 5,854 |
Schedule of Supplemental Cash Flow Information Related to Leases | Supplemental cash flow information related to leases were as follows (in thousands):
|  | Six Months Ended June 30, |
|  | 2020 |  |  | 2019 |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |  |  |  |
Operating cash flows from operating leases |  | $ | 433 |  |  | $ | 191 |
Operating cash flows from finance leases |  |  | 1,010 |  |  |  | 1,053 |
Financing cash flows from finance leases |  |  | 5,992 |  |  |  | 5,850 |
Right-of-use assets obtained in exchange for new lease liabilities: |  |  |  |  |  |  |  |
Finance leases |  |  | 144 |  |  |  | 49,676 |
Operating leases |  | $ | 5 |  |  | $ | 1,212 |
Schedule of Lease Term and Discount Rate | Lease term and discount rate were as follows:
|  | June 30, 2020 |  |  | December 31, 2019 |
Weighted-average remaining lease term (years): |  |  |  |  |  |  |  |
Finance leases |  |  | 3.4 |  |  |  | 3.6 |
Operating leases |  |  | 1.8 |  |  |  | 2.1 |
Weighted-average discount rate: |  |  |  |  |  |  |  |
Finance leases |  |  | 4.39 | % |  |  | 4.42 | %
Operating leases |  |  | 4.73 | % |  |  | 4.75 | %
Schedule of Maturities of Finance and Operating Leases Liabilities | Maturities of lease liabilities as of June 30, 2020 are as follows (in thousands):
Year Ending |  | Finance Leases |  |  | Operating Leases |
2020 (Remaining six month period) |  | $ | 7,047 |  |  | $ | 463 |
2021 |  |  | 13,680 |  |  |  | 663 |
2022 |  |  | 13,883 |  |  |  | 305 |
2023 |  |  | 12,523 |  |  |  | — |
Total future lease payments |  |  | 47,133 |  |  |  | 1,431 |
Less: Interest |  |  | (3,268 | ) |  |  | (58 | )
Present value of lease liabilities |  | $ | 43,865 |  |  | $ | 1,373 |

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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=121609121&loc=SL77918686-209980 + Details
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