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LEASES (Tables)

6 Months Ended

Jun. 30, 2024

Leases

NET OPERATING LEASE EXPENSE

For the three and six months ended June 30, 2024 and 2023, the net operating lease expenses were as follows (in thousands):

NET OPERATING LEASE EXPENSE 

		2024				2023				2024				2023
		Three months ended June 30,								Six months ended June 30,
		2024				2023				2024				2023
Operating lease expense		$	1,633			$	67			$	3,269			$	135
Sublease income			(21	)			(21	)			(42	)			(42	)
Variable lease expense			332				7				663				12
Total lease expense		$	1,944			$	53			$	3,890			$	105

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 June 30, 2024, including the changes during the period (in thousands).

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES 

		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			(1,036	)
Operating lease ROU assets at June 30, 2024		$	35,990

		Operating Lease Liabilities
Operating lease liabilities at January 1, 2024		$	35,070
Adjustment to lease liability due to remeasurement of Somerville Sublease			4,245
Accretion of interest for Somerville Sublease			1,787
Principal payments on operating lease liabilities			(792	)
Operating lease liabilities at June 30, 2024			40,310
Less non-current portion			36,044
Current portion at June 30, 2024		$	4,266

MATURITIES OF OPERATING LEASE LIABILITIES

MATURITIES OF OPERATING LEASE LIABILITIES 

		As of June 30, 2024
2024		$	5,305
2025			6,075
2026			6,238
2027			6,308
2028			6,406
Thereafter			33,879
Total payments			64,211
Less imputed interest			(23,901	)
Total operating lease liabilities		$	40,310

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- References

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- Definition

Operating Lease Right Of Use Assets And Liabilities [Table Text Block]

+ References

No definition available.

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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

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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

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