LEASES (Tables)

6 Months Ended

Jun. 30, 2021

Lease, Cost [Abstract]

Lease, Cost Table

The components of lease expense for the three and six months ended June 30, 2021 and 2020 are as follows (in thousands):

	Location in Statements of	Three Months Ended June 30,
Description	Comprehensive Income (Loss)	2021		2020
Amortization of ROU assets - finance leases	Depreciation and amortization	$	1,710	$	1,928
Interest on lease liabilities - finance leases	Interest expense		36		52
Operating lease cost (cost resulting from lease payments)	Cost of services		10,101		11,642
Operating lease cost (cost resulting from lease payments)	Selling, general and administrative		721		858
Operating lease cost (cost resulting from lease payments)	Restructuring		401		—
Operating lease cost	Impairment		223		—
Operating lease cost (cost resulting from lease payments)	Other income (expense), net		310		287
Short-term lease cost	Cost of services		1,001		883
Variable lease cost (cost excluded from lease payments)	Cost of services		319		(284)
Less: Sublease income	Selling, general and administrative		(214)		(212)
Less: Sublease income	Other income (expense), net		(636)		(616)
Total lease cost		$	13,972	$	14,538

	Location in Statements of	Six Months Ended June 30,
Description	Comprehensive Income (Loss)	2021		2020
Amortization of ROU assets - finance leases	Depreciation and amortization	$	3,514	$	3,844
Interest on lease liabilities - finance leases	Interest expense		76		108
Operating lease cost (cost resulting from lease payments)	Cost of services		20,540		23,680
Operating lease cost (cost resulting from lease payments)	Selling, general and administrative		1,327		1,400
Operating lease cost (cost resulting from lease payments)	Restructuring		641		—
Operating lease cost	Impairment		1,920		—
Operating lease cost (cost resulting from lease payments)	Other income (expense), net		620		529
Short-term lease cost	Cost of services		1,967		1,880
Variable lease cost (cost excluded from lease payments)	Cost of services		637		(284)
Less: Sublease income	Selling, general and administrative		(442)		(394)
Less: Sublease income	Other income (expense), net		(1,312)		(1,112)
Total lease cost		$	29,488	$	29,651

Schedule of leases

Other supplementary information for the three and six months ended June 30, 2021 and 2020 are as follows (dollar values in thousands):

	Three Months Ended June 30,
	2021		2020
Finance lease - operating cash flows	$	12	$	17
Finance lease - financing cash flows	$	1,596	$	1,735
Operating lease - operating cash flows (fixed payments)	$	13,176	$	13,280
New ROU assets - operating leases	$	4,455	$	247
Modified ROU assets - operating leases	$	182	$	6,221
New ROU assets - finance leases	$	488	$	320

	Six Months Ended June 30,
	2021		2020
Finance lease - operating cash flows	$	26	$	36
Finance lease - financing cash flows	$	3,388	$	3,867
Operating lease - operating cash flows (fixed payments)	$	26,674	$	27,417
New ROU assets - operating leases	$	7,817	$	6,795
Modified ROU assets - operating leases	$	182	$	6,221
New ROU assets - finance leases	$	583	$	828

	June 30, 2021		December 31, 2020
Weighted average remaining lease term - finance leases		2.33 years		2.46 years
Weighted average remaining lease term - operating leases		3.54 years		3.73 years
Weighted average discount rate - finance leases		1.75%		1.64%
Weighted average discount rate - operating leases		6.72%		6.95%

Assets and liabilities lessee [Table Text Block]

Operating and financing lease right-of-use assets and lease liabilities within the Consolidated Balance Sheet as of June 30, 2021 and December 31, 2020 are as follows (in thousands):

Description	Location in Balance Sheet	June 30, 2021		December 31, 2020
Assets
Operating lease assets	Operating lease assets	$	106,735	$	120,820
Finance lease assets	Property, plant and equipment, net		9,724		12,659
Total leased assets		$	116,459	$	133,479
Liabilities
Current
Operating	Current operating lease liabilities	$	42,891	$	43,651
Finance	Other current liabilities		4,676		6,193
Non-current
Operating	Non-current operating lease liabilities		83,146		98,277
Finance	Other long-term liabilities		3,570		4,763
Total lease liabilities		$	134,283	$	152,884

Schedule of future minimum operating lease payments

The future minimum operating lease and finance lease payments required under non-cancelable leases as of June 30, 2021 and December 31, 2020 are as follows (in thousands):

June 30, 2021

	Operating		Sub-lease		Finance
	Leases		Income		Leases
Year 1	$	48,756	$	(3,476)	$	4,675
Year 2		42,622		(3,471)		2,129
Year 3		23,187		(2,828)		1,335
Year 4		15,139		(2,940)		230
Year 5		4,752		(1,960)		—
Thereafter		7,730		—		—
Total minimum lease payments	$	142,186	$	(14,675)	$	8,369
Less imputed interest		(16,149)				(123)
Total lease liability	$	126,037			$	8,246

December 31, 2020

	Operating		Sub-lease		Finance
	Leases		Income		Leases
Year 1	$	51,120	$	(3,500)	$	6,237
Year 2		46,913		(3,489)		2,740
Year 3		31,085		(3,123)		1,631
Year 4		17,338		(2,905)		579
Year 5		8,288		(2,940)		—
Thereafter		8,397		(490)		—
Total minimum lease payments	$	163,141	$	(16,447)	$	11,187
Less imputed interest		(21,213)				(231)
Total lease liability	$	141,928			$	10,956

Schedule of future minimum finance lease payments

The future minimum operating lease and finance lease payments required under non-cancelable leases as of June 30, 2021 and December 31, 2020 are as follows (in thousands):

June 30, 2021

	Operating		Sub-lease		Finance
	Leases		Income		Leases
Year 1	$	48,756	$	(3,476)	$	4,675
Year 2		42,622		(3,471)		2,129
Year 3		23,187		(2,828)		1,335
Year 4		15,139		(2,940)		230
Year 5		4,752		(1,960)		—
Thereafter		7,730		—		—
Total minimum lease payments	$	142,186	$	(14,675)	$	8,369
Less imputed interest		(16,149)				(123)
Total lease liability	$	126,037			$	8,246

December 31, 2020

	Operating		Sub-lease		Finance
	Leases		Income		Leases
Year 1	$	51,120	$	(3,500)	$	6,237
Year 2		46,913		(3,489)		2,740
Year 3		31,085		(3,123)		1,631
Year 4		17,338		(2,905)		579
Year 5		8,288		(2,940)		—
Thereafter		8,397		(490)		—
Total minimum lease payments	$	163,141	$	(16,447)	$	11,187
Less imputed interest		(21,213)				(231)
Total lease liability	$	141,928			$	10,956