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LEASES (Tables) | 3 Months Ended
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Mar. 31, 2024
LEASES [Abstract] |
Net Operating Lease Expense | For the three months ended March 31, 2024 and 2023, the net operating lease expenses were as follows (in thousands):
|  | Three months ended March 31, |
|  | 2024 |  |  | 2023 |
Operating lease expense |  | $ | 1,637 |  |  | $ | 68 |
Sublease income |  |  | (21 | ) |  |  | (21 | )
Variable lease expense |  |  | 330 |  |  |  | 5 |
Total lease expense |  | $ | 1,946 |  |  | $ | 52 |
Operating Lease Right-of-use Assets and Liabilities | The tables below show the beginning balances of the operating ROU assets and lease liabilities as of January 1, 2024 and the ending balances as of March 31, 2024, including the changes during the period (in thousands).
|  | Operating Lease ROU Assets |
Operating lease ROU assets at January 1, 2024 |  | $ | 32,781 |
Adjustment to ROU asset for remeasurement of Somerville Sublease liability |  |  | 4,245 |
Amortization of operating lease ROU assets |  |  | (502 | )
Operating lease ROU assets at March 31, 2024 |  | $ | 36,524 |
|  | Operating Lease Liabilities |
Operating lease liabilities at January 1, 2024 |  | $ | 35,070 |
Adjustment to lease liablity due to remeasurement of Somerville Sublease |  |  | 4,245 |
Accretion of interest for Somerville Sublease |  |  | 709 |
Principal payments on operating lease liabilities |  |  | (585 | )
Operating lease liabilities at March 31, 2024 |  |  | 39,439 |
Less non-current portion |  |  | 36,565 |
Current portion at March 31, 2024 |  | $ | 2,874 |
Maturities of Operating Lease Liabilities | The maturities of the operating lease liabilities are as follows (in thousands):
|  | As of March 31, 2024 |
2024 |  | $ | 5,532 |
2025 |  |  | 6,075 |
2026 |  |  | 6,238 |
2027 |  |  | 6,308 |
2028 |  |  | 6,406 |
Thereafter |  |  | 33,880 |
Total payments |  |  | 64,439 |
Less imputed interest |  |  | (25,000 | )
Total operating lease liabilities |  | $ | 39,439 |

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- Definition Tabular disclosure for lessee's operating lease right-of-use assets and liabilities. + References No definition available. + Details
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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 -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4 + 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 -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6 + Details
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