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LEASES (Tables) | 9 Months Ended
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Sep. 30, 2024
Leases [Abstract] |
NET OPERATING LEASE EXPENSE | For the three and nine months ended September 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 September 30, |  |  | Nine months ended September 30, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
Operating lease expense |  | $ | 1,110 |  |  | $ | 1,623 |  |  | $ | 4,380 |  |  | $ | 1,758 |
Sublease income |  |  | (21 | ) |  |  | (21 | ) |  |  | (63 | ) |  |  | (63 | )
Variable lease expense |  |  | 225 |  |  |  | 6 |  |  |  | 887 |  |  |  | 18 |
Total lease expense |  | $ | 1,314 |  |  | $ | 1,608 |  |  | $ | 5,204 |  |  | $ | 1,713 |
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 September 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 |
Write-off of Somerville Sublease ROU asset |  |  | (34,857 | )
Amortization of operating lease ROU assets |  |  | (1,450 | )
Operating lease ROU assets at September 30, 2024 |  | $ | 719 |
|  | 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 |  |  | 2,465 |
Write-off of Somerville Sublease liability |  |  | (36,924 | )
Principal payments on operating lease liabilities |  |  | (4,121 | )
Operating lease liabilities at September 30, 2024 |  |  | 735 |
Less non-current portion |  |  | 534 |
Current portion at September 30, 2024 |  | $ | 201 |
MATURITIES OF OPERATING LEASE LIABILITIES | MATURITIES OF OPERATING LEASE LIABILITIES
|  | As of September 30, 2024 |
2024 |  | $ | 69 |
2025 |  |  | 274 |
2026 |  |  | 267 |
2027 |  |  | 163 |
2028 |  |  | 82 |
Total payments |  |  | 855 |
Less imputed interest |  |  | (120 | )
Total operating lease liabilities |  | $ | 735 |

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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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