LEASES (Tables)

9 Months Ended

Sep. 30, 2021

Lease, Cost [Abstract]

Lease, Cost Table

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

	Location in Statements of	Three Months Ended September 30,
Description	Comprehensive Income (Loss)	2021		2020
Amortization of ROU assets - finance leases	Depreciation and amortization	$	1,617	$	1,933
Interest on lease liabilities - finance leases	Interest expense		32		49
Operating lease cost (cost resulting from lease payments)	Cost of services		9,511		11,446
Operating lease cost (cost resulting from lease payments)	Selling, general and administrative		730		530
Operating lease cost (cost resulting from lease payments)	Restructuring		428		261
Operating lease cost	Impairment		141		948
Operating lease cost (cost resulting from lease payments)	Other income (expense), net		310		310
Short-term lease cost	Cost of services		1,186		1,029
Variable lease cost (cost excluded from lease payments)	Cost of services		306		(1)
Less: Sublease income	Selling, general and administrative		(183)		(220)
Less: Sublease income	Other income (expense), net		(636)		(676)
Total lease cost		$	13,442	$	15,609

	Location in Statements of	Nine Months Ended September 30,
Description	Comprehensive Income (Loss)	2021		2020
Amortization of ROU assets - finance leases	Depreciation and amortization	$	5,131	$	5,777
Interest on lease liabilities - finance leases	Interest expense		108		157
Operating lease cost (cost resulting from lease payments)	Cost of services		30,051		35,126
Operating lease cost (cost resulting from lease payments)	Selling, general and administrative		2,057		1,493
Operating lease cost (cost resulting from lease payments)	Restructuring		1,069		697
Operating lease cost	Impairment		2,061		1,456
Operating lease cost (cost resulting from lease payments)	Other income (expense), net		930		839
Short-term lease cost	Cost of services		3,153		2,909
Variable lease cost (cost excluded from lease payments)	Cost of services		943		(285)
Less: Sublease income	Selling, general and administrative		(625)		(614)
Less: Sublease income	Other income (expense), net		(1,948)		(1,788)
Total lease cost		$	42,930	$	45,767

Schedule of leases

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

	Three Months Ended September 30,
	2021		2020
Finance lease - operating cash flows	$	10	$	17
Finance lease - financing cash flows	$	1,709	$	2,143
Operating lease - operating cash flows (fixed payments)	$	12,777	$	13,824
New ROU assets - operating leases	$	682	$	-
Modified ROU assets - operating leases	$	2,655	$	111
New ROU assets - finance leases	$	—	$	1,464

	Nine Months Ended September 30,
	2021		2020
Finance lease - operating cash flows	$	36	$	53
Finance lease - financing cash flows	$	5,097	$	6,010
Operating lease - operating cash flows (fixed payments)	$	39,451	$	41,241
New ROU assets - operating leases	$	8,499	$	6,795
Modified ROU assets - operating leases	$	2,837	$	6,332
New ROU assets - finance leases	$	583	$	2,292

	September 30, 2021		December 31, 2020
Weighted average remaining lease term - finance leases		2.24 years		2.46 years
Weighted average remaining lease term - operating leases		3.40 years		3.73 years
Weighted average discount rate - finance leases		1.85%		1.64%
Weighted average discount rate - operating leases		6.56%		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 September 30, 2021 and December 31, 2020 are as follows (in thousands):

Description	Location in Balance Sheet	September 30, 2021		December 31, 2020
Assets
Operating lease assets	Operating lease assets	$	97,866	$	120,820
Finance lease assets	Property, plant and equipment, net		8,103		12,659
Total leased assets		$	105,969	$	133,479
Liabilities
Current
Operating	Current operating lease liabilities	$	42,643	$	43,651
Finance	Other current liabilities		3,669		6,193
Non-current
Operating	Non-current operating lease liabilities		73,172		98,277
Finance	Other long-term liabilities		2,999		4,763
Total lease liabilities		$	122,483	$	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 September 30, 2021 and December 31, 2020 are as follows (in thousands):

September 30, 2021

	Operating		Sub-lease		Finance
	Leases		Income		Leases
Year 1	$	48,051	$	(3,459)	$	3,700
Year 2		38,078		(3,295)		1,997
Year 3		21,233		(2,852)		1,000
Year 4		11,934		(2,940)		102
Year 5		3,829		(1,225)		—
Thereafter		7,082		—		—
Total minimum lease payments	$	130,207	$	(13,771)	$	6,799
Less imputed interest		(14,392)				(131)
Total lease liability	$	115,815			$	6,668

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 September 30, 2021 and December 31, 2020 are as follows (in thousands):

September 30, 2021

	Operating		Sub-lease		Finance
	Leases		Income		Leases
Year 1	$	48,051	$	(3,459)	$	3,700
Year 2		38,078		(3,295)		1,997
Year 3		21,233		(2,852)		1,000
Year 4		11,934		(2,940)		102
Year 5		3,829		(1,225)		—
Thereafter		7,082		—		—
Total minimum lease payments	$	130,207	$	(13,771)	$	6,799
Less imputed interest		(14,392)				(131)
Total lease liability	$	115,815			$	6,668

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