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Leases (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2020

Dec. 31, 2019

Leases [Abstract]

Schedule of Operating Lease Right-of-use Assets and Liabilities

The tables below show the beginning balances of the operating lease right-of-use assets and liabilities as of January 1, 2019 and the ending balances as of September 30, 2020, including the changes during the periods.

		Operating lease right-of-use assets
Operating lease right-of use assets at January 1, 2020		$	2,101,000
Amortization of operating lease right-of-use assets			(161,000	)
Addition of operating lease right-of -use asset			28,000
Write-off of right-of-use asset due to headquarters lease termination			(1,913,000	)
Write-off of right-of-use asset related to other lease terminations			(50,000	)
Operating lease right-of-use assets at September 30, 2020		$	5,000

		Operating lease liabilities
Operating lease liabilities at January 1, 2020		$	3,300,000
Principal payments on operating lease liabilities			(154,000	)
Addition of operating lease liability			28,000
Write-off of lease liability related to headquarters lease termination			(3,135,000	)
Write-off of lease liability related to other lease terminations			(34,000	)
Operating lease liabilities at September 30, 2020			5,000
Less non-current portion			-
Current portion at September 30, 2020		$	5,000

The tables below show the initial measurement of the operating lease right-of-use assets and liabilities as of January 1, 2019 and the balances as of December 31, 2019, including the changes during the year.

		Operating lease right-of-use assets
Initial measurement at January 1, 2019		$	3,458,000
Less tenant improvement allowance			(1,122,000	)
Net right-of-use assets at January 1, 2019			2,336,000
Initial measurement of new operating lease right-of-use-assets			57,000
Less amortization of operating lease right-of-use assets			(292,000	)
Operating lease right-of-use assets at December 31, 2019		$	2,101,000

		Operating lease liabilities
Initial measurement at January 1, 2019		$	3,458,000
Initial measurement of new operating lease liabilities			57,000
Less principal payments on operating lease liabilities			(215,000	)
Operating lease liabilities at December 31, 2019			3,300,000
Less non-current portion			(2,891,000	)
Current portion at December 31, 2019		$	409,000

Schedule of Maturities of Operating Leases

The maturities of the operating lease liabilities are as follows:

			As of December 31, 2019
2020			$	635,000
2021				620,000
2022				634,000
2023				655,000
2024				670,000
Thereafter				932,000
Total operating lease payments				4,146,000
Less imputed interest				(846,000	)
Present value of operating lease liabilities			$	3,300,000

Schedule of Financing Lease Right-of-use Assets and Liabilities

The tables below show the beginning balances of the finance lease right-of-use assets and liabilities as of January 1, 2020 and the ending balances as of September 30, 2020, including the changes during the periods. The Company’s finance lease right-of-use assets are included in “Fixed assets, net” on the accompanying consolidated balance sheet.

		Finance lease right-of-use assets
Finance lease right-of use assets at January 1, 2020		$	41,000
Depreciation of finance lease right-of-use assets			(15,000	)
Finance lease right-of-use assets at September 30, 2020		$	26,000

		Finance lease liabilities
Finance lease liabilities at January 1, 2020		$	41,000
Principal payments on finance lease liabilities as of September 30, 2020			(14,000	)
Finance lease liabilities at September 30, 2020			27,000
Less non-current portion			(4,000	)
Current portion at September 30, 2020		$	23,000

The Company’s finance lease right-of-use assets are included in “Fixed assets, net” on the accompanying consolidated balance sheet.

		Finance lease right-of-use assets
Initial measurement at January 1, 2019		$	80,000
Less depreciation of finance lease right-of-use assets			(39,000	)
Finance lease right-of-use assets at December 31, 2019		$	41,000
Initial measurement at January 1, 2019		$	86,000
Less principal payments on finance lease liabilities			(45,000	)
Finance lease liabilities as of December 31, 2019			41,000
Less non-current portion			(20,000	)
Current portion at December 31, 2019		$	21,000

Schedule of Maturities of Financing Leases

As of September 30, 2020, the Company’s finance leases have a weighted-average remaining lease term of 1.2 years and a weighted-average discount rate of 5.52%. The maturities of the finance lease liabilities are as follows:

		As of
		September 30, 2020
2020			7,000
2021			21,000
Total Finance lease payments			28,000
Less imputed interest			(1,000	)
Present value of Finance lease liabilities		$	27,000

The maturities of the finance lease liabilities are as follows:

		As of December 31, 2019
2020			23,000
2021			21,000
Total finance lease payments			44,000
Less imputed interest			(3,000	)
Present value of finance lease liabilities		$	41,000