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LEASES (Tables)

9 Months Ended

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

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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- References

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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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