XML 34 R21.htm IDEA: XBRL DOCUMENT
v3.26.1

Leases | 12 Months Ended
--- | ---
Dec. 31, 2025
Leases |
Leases | Note 10: Leases Leasing activity generally consists of office leases. In March 2019, a lease was signed to move the corporate headquarters to Raleigh, North Carolina. The lease had a lease commencement date of October 2, 2019 and expires December 31, 2027. Minimum lease payments are $2,997,000, not including a tenant improvement allowance of $488,000, which is included in fixed assets as of December 31, 2025 and 2024. The Company recognized a ROU asset and corresponding lease liability of $2,596,000, which represents the present value of minimum lease payments discounted at 3.77%, the Company’s incremental borrowing rate at lease inception. Lease liabilities totaled $717,000 as of December 31, 2025. The current portion of this liability of $400,000 is included in Accrued expenses on the Consolidated balance sheets and the long-term portion of $317,000 is included in Lease liabilities on the Consolidated balance sheets. Rent expense consists of both operating lease expense from amortization of our ROU assets as well as variable lease expense which consists of non-lease components of office leases (i.e. common area maintenance) or rent expense associated with short-term leases. The components of lease expense were as follows (in thousands):
Schedule of lease expense |  |  |  |  |  |  |  |
|  | Year Ended December 31, |
|  | 2025 |  |  | 2024 |
Lease expense |  |  |  |  |  |  |  |
Operating lease expense |  | $ | 304 |  |  | $ | 304 |
Variable lease expense |  |  | 58 |  |  |  | 64 |
Rent expense |  | $ | 362 |  |  | $ | 368 |
The weighted-average remaining non-cancelable lease term for our operating leases was 2 years as of December 31, 2025. As of December 31, 2025, the weighted-average discount rate used to determine the lease liability was 3.77%. Total required lease payments were $389,000 and $379,000 during the years ended December 31, 2025 and 2024, respectively. The future minimum lease payments to be made under non-cancelable operating leases on December 31, 2025, are as follows (in thousands):
Schedule of future lease payments of operating leases |  |  |  |
Year ended December 31: |  |  |  |
| 2026 |  |  |  | 400 |
| 2027 |  |  |  | 414 |
| Total lease payments |  |  |  | 814 |
| Present value adjustment |  |  |  | (97 | )
| Lease liability |  |  | $ | 717 |
We have performed an evaluation of our other contracts with customers and suppliers in accordance with Topic 842 and have determined that, except for the leases described above, none of our contracts contain a lease. On December 18, 2025, the Company entered into a Commercial Sublease Agreement (the “Sublease”), to lease 100% of the corporate headquarters for the remaining term of the lease, commencing on March 1, 2026 through December 31, 2027. Under the terms of the Sublease, future minimum lease payments are $486,000. As a result of the Sublease, the Company recorded an impairment charge of $250,000, with $187,000 allocated to its right-of-use asset for the office lease and $63,000 allocated to its leasehold improvements.

X
- References No definition available. + Details
Name: | ACCS_DisclosureLeasesAbstract
Namespace Prefix: | ACCS_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/842-20/tableOfContent + Details
Name: | us-gaap_LesseeOperatingLeasesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration