LEASES

3 Months Ended

Mar. 31, 2023

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	March 31, 2023		December 31, 2022
Assets
Operating	Operating lease right-of-use assets	$	13,101	$	6,897
Finance	Property and equipment, net	1,534		1,471
Total Leased Assets		$	14,635	$	8,368
Liabilities
Operating	Operating lease liabilities, current	$	4,049	$	2,944
	Operating lease liabilities, non-current	9,674		4,528
Finance	Deferred revenue, current, and other	152		127
	Other liabilities	333		307
Total Lease Liabilities		$	14,208	$	7,906

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):

	Three Months Ended March 31,
	2023		2022
Sales-type lease revenue	$	4,995	$	4,101
Sales-type lease cost of revenue	3,959		3,473
Profit recognized at commencement for sales-type leases	$	1,036	$	628
Operating lease income	$	375	$	503

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	March 31, 2023		December 31, 2022
Assets
Operating	Operating lease right-of-use assets	$	13,101	$	6,897
Finance	Property and equipment, net	1,534		1,471
Total Leased Assets		$	14,635	$	8,368
Liabilities
Operating	Operating lease liabilities, current	$	4,049	$	2,944
	Operating lease liabilities, non-current	9,674		4,528
Finance	Deferred revenue, current, and other	152		127
	Other liabilities	333		307
Total Lease Liabilities		$	14,208	$	7,906

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):