LEASES

9 Months Ended

Sep. 30, 2021

Leases [Abstract]

LEASES, LESSEE

LEASES

Lessee Accounting

The Company leases buildings, office equipment, and vehicles. The following table summarizes the Company's operating and finance lease balances (in thousands):

Leases	Balance Sheet Location	September 30, 2021		December 31, 2020
Assets
Operating	Operating lease right-of-use assets	$	5,664	$	5,457
Finance	Property and equipment, net	1,625		1,907
Total Leased Assets		$	7,289	$	7,364
Liabilities
Operating	Operating lease liabilities, current	$	2,251	$	2,087
	Operating lease liabilities, non-current	3,933		3,858
Finance	Deferred revenue, current, and other	200		295
	Other liabilities	244		261
Total Lease Liabilities		$	6,628	$	6,501

Lessor Accounting

The following table summarizes the profit recognized on the commencement date for sales-type leases and lease income for equipment-only operating leases (in thousands):

LEASES, LESSOR

LEASES

Lessee Accounting

The Company leases buildings, office equipment, and vehicles. The following table summarizes the Company's operating and finance lease balances (in thousands):

Leases	Balance Sheet Location	September 30, 2021		December 31, 2020
Assets
Operating	Operating lease right-of-use assets	$	5,664	$	5,457
Finance	Property and equipment, net	1,625		1,907
Total Leased Assets		$	7,289	$	7,364
Liabilities
Operating	Operating lease liabilities, current	$	2,251	$	2,087
	Operating lease liabilities, non-current	3,933		3,858
Finance	Deferred revenue, current, and other	200		295
	Other liabilities	244		261
Total Lease Liabilities		$	6,628	$	6,501

Lessor Accounting

The following table summarizes the profit recognized on the commencement date for sales-type leases and lease income for equipment-only operating leases (in thousands):