LEASES (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Leases

SCHEDULE OF FINANCING AND OPERATING LEASES

The table below presents the lease-related assets and liabilities recorded in the Condensed Consolidated Balance Sheet:

	Classification on the Balance Sheet	September 30, 2021		December 31, 2020
			(unaudited)
Assets
Financing lease assets	Property and equipment, net	$	652	$	597
Operating lease assets	Operating lease right of use assets		3,989		4,384
Total lease assets		$	4,641	$	4,981
Liabilities
Current
Financing lease liabilities	Other accrued expenses	$	98	$	177
Operating lease liabilities	Other accrued expenses		1,030		1,027
Total current lease liabilities		$	1,128	$	1,204
Noncurrent
Financing lease liabilities	Other long-term liabilities		75		138
Operating lease liabilities	Operating lease liabilities, net of current portion		3,152		3,540
Total long-term lease liabilities			3,227		3,678
Total lease liabilities		$	4,355	$	4,882

The table below presents the lease-related assets and liabilities recorded in the Consolidated Balance Sheet:

	Classification on the Balance Sheet	December 31, 2020
		(unaudited)
Assets
Financing lease assets	Property and equipment, net	$	597
Operating lease assets	Operating lease right of use assets		4,384
Total lease assets		$	4,981
Liabilities
Current
Financing lease liabilities	Other accrued expenses	$	177
Operating lease liabilities	Other accrued expenses		1,027
Total current lease liabilities		$	1,204
Noncurrent
Financing lease liabilities	Other long-term liabilities		138
Operating lease liabilities	Operating lease liabilities, net of current portion		3,540
Total long-term lease liabilities			3,678
Total lease liabilities		$	4,882

Schedule of Maturities of Operating and Financing Lease Liabilities

The table below reconciles the cash flows to the lease liabilities recorded on the Company’s Condensed Consolidated Balance Sheet as of September 30, 2021:

	Operating Leases		Financing Leases
2021 (remaining through December 31)		312		39
2022		1,192		86
2023		794		60
2024		473		-
2025		402		-
2026		414		-
Thereafter		1,510		-
Total minimum lease payments		5,097		185
Less: amount of lease payments representing effects of discounting		915		12
Present value of future minimum lease payments		4,182		173
Less: current obligations under leases		1,030		98
Long-term lease obligations	$	3,152	$	75

The table below reconciles the undiscounted cash flows to the lease liabilities recorded on the Company’s Consolidated Balance Sheet as of December 31, 2020:

	Operating Leases		Financing Leases
2021		1,235		185
2022		1,028		78
2023		629		65
2024		390		-
2024-2030		2,327
Total minimum lease payments		5,609		329
Less: amount of lease payments representing effects of discounting		1,042		14
Present value of future minimum lease payments		4,567		315
Less: current obligations under leases		1,027		177
Long-term lease obligations	$	3,540	$	138

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER NON-CANCELABLE LEASES

As of September 30, 2021, contractual obligations with terms exceeding one year and estimated minimum future rental payments required by non-cancelable operating leases with initial or remaining lease terms exceeding one year were as follows:

			Less than		1 to 3		3 to 5		After
	Total		1 Year		Years		Years		5 Years
Operating lease obligations	$	5,097	$	312	$	1,986	$	875	$	1,924
Total	$	5,097	$	312	$	1,986	$	875	$	1,924