LEASES (Tables)

3 Months Ended

Mar. 31, 2019

The components of lease expense for the three months ended March 31, 2019 are as follows (in thousands):


	Location in Statements of	Three Months Ended
Description	Comprehensive Income (Loss)	March 31, 2019
Amortization of ROU assets - finance leases	Depreciation and amortization	$	1,607
Interest on lease liabilities - finance leases	Interest expense		8
Operating lease cost (cost resulting from lease payments)	Cost of services		10,699
Operating lease cost (cost resulting from lease payments)	Selling, general and administrative		1,267
Operating lease cost (cost resulting from lease payments)	Other income (expense), net		242
Short-term lease cost	Cost of services		1,065
Less: Sublease income	Selling, general and administrative		(67)
Less: Sublease income	Other income (expense), net		(496)
Total lease cost		$	14,325

Schedule of leases

Other supplementary information for the three months ended March 31, 2019 are as follows (dollar values in thousands):


	Three Months Ended
	March 31, 2019
Finance lease - operating cash flows	$	8
Finance lease - financing cash flows	$	3,783
Operating lease - operating cash flows (fixed payments)	$	12,334
New ROU assets - operating leases	$	1,689
Modified ROU assets - operating leases		12,999
New ROU assets - finance leases	$	2,590


	March 31, 2019
Weighted average remaining lease term - finance leases		3.14 years
Weighted average remaining lease term - operating leases		4.78 years
Weighted average discount rate - finance leases		0.60%
Weighted average discount rate - operating leases		7.68%

Assets and liabilities lessee [Table Text Block]

Operating and financing lease right-of-use assets and lease liabilities within our consolidated balance sheet as of March 31, 2019 and January 1, 2019 (date of adoption of ASU 842) are as follows (in thousands):


				January 1, 2019
Description	Location in Balance Sheet	March 31, 2019		(date of adoption)
Assets
Operating lease assets	Operating lease assets	$	135,193	$	129,894
Finance lease assets	Property, plant and equipment, net		19,245		18,261
Total leased assets		$	154,438	$	148,155

Liabilities
Current
Operating	Current operating lease liabilities	$	37,660	$	35,535
Finance	Other current liabilities		7,730		8,770
Non-current
Operating	Non-current operating lease liabilities		114,350		112,754
Finance	Other long-term liabilities		10,609		10,765
Total lease liabilities		$	170,349	$	167,824

Schedule of Future Minimum Lease Payments

The future minimum operating lease and finance lease payments required under non-cancelable leases as of March 31, 2019 are as follows (in thousands):


	Operating		Sub-lease		Finance
	Leases		Income		Leases
Year 1	$	47,985	$	(2,970)	$	7,765
Year 2		39,023		(2,566)		5,911
Year 3		32,837		(373)		3,913
Year 4		28,660		(345)		650
Year 5		16,929		(115)		260
Thereafter		22,434		—		—
Total minimum lease payments	$	187,868	$	(6,369)	$	18,499
Less imputed interest		(35,858)				(160)
Total lease liability	$	152,010			$	18,339

The future minimum rental and capital lease payments under non-cancelable leases as of December 31, 2018 are as follows (in thousands):


	Operating		Sub-lease		Capital
	Leases		Income		Leases
Year 1	$	47,379	$	(2,624)	$	8,770
Year 2		36,045		(2,631)		5,548
Year 3		30,678		(276)		3,798
Year 4		26,584		—		1,005
Year 5		17,226		—		414
Thereafter		25,362		—		—
Total minimum lease payments	$	183,274	$	(5,531)	$	19,535
Less imputed interest						—
Total lease liability					$	19,535

Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]

The future minimum operating lease and finance lease payments required under non-cancelable leases as of March 31, 2019 are as follows (in thousands):


	Operating		Sub-lease		Finance
	Leases		Income		Leases
Year 1	$	47,985	$	(2,970)	$	7,765
Year 2		39,023		(2,566)		5,911
Year 3		32,837		(373)		3,913
Year 4		28,660		(345)		650
Year 5		16,929		(115)		260
Thereafter		22,434		—		—
Total minimum lease payments	$	187,868	$	(6,369)	$	18,499
Less imputed interest		(35,858)				(160)
Total lease liability	$	152,010			$	18,339

The future minimum rental and capital lease payments under non-cancelable leases as of December 31, 2018 are as follows (in thousands):


	Operating		Sub-lease		Capital
	Leases		Income		Leases
Year 1	$	47,379	$	(2,624)	$	8,770
Year 2		36,045		(2,631)		5,548
Year 3		30,678		(276)		3,798
Year 4		26,584		—		1,005
Year 5		17,226		—		414
Thereafter		25,362		—		—
Total minimum lease payments	$	183,274	$	(5,531)	$	19,535
Less imputed interest						—
Total lease liability					$	19,535