LEASES (Tables)

9 Months Ended

Sep. 30, 2021

Leases

SCHEDULE OF OPERATING AND FINANCE LEASE LIABILITIES

As of September 30, 2021, the maturities of operating and finance lease liabilities were as follows (in thousands):

	Operating leases			Finance leases
2021 (excluding the nine months ended September 30, 2021)	$	350		$	164
2022		1,219			405
2023		3			336
2024		2			42
Total lease payments		1,574			947
Less:
Imputed interest		(82	)		(93	)
Total	$	1,492		$	854

SCHEDULE OF SUPPLEMENTAL BALANCE SHEET INFORMATION RELATED TO FINANCE AND OPERATING LEASES

Supplemental balance sheet information related to leases was as follows (in thousands):

Finance leases

	September 30, 2021		December 31, 2020
Finance lease right-of-use assets included within property and equipment, net	$	798	$	1,301
Current finance lease liabilities included within other current liabilities	$	420	$	556
Non-current finance lease liabilities included within other long-term liabilities		434		711
Total finance lease liabilities	$	854	$	1,267

Operating leases

	September 30, 2021		December 31, 2020
Current operating lease liabilities included within other current liabilities	$	1,266	$	1,485
Operating lease liabilities – non current		226		1,476
Total operating lease liabilities	$	1,492	$	2,961

SUMMARY OF COMPONENTS OF LEASE EXPENSE

The components of lease expense were as follows (in thousands):

	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
	2021		2020		2021		2020
Operating lease costs included within operating costs and expenses	$	385	$	531	$	1,172	$	1,635
Finance lease costs:
Amortization of right-of-use assets	$	163	$	175	$	491	$	524
Interest on lease liabilities		24		36		80		118
Total	$	187	$	211	$	571	$	642

SCHEDULE OF SUPPLEMENTAL CASH FLOW INFORMATION RELATED TO LEASES

Supplemental cash flow information related to leases was as follows (in thousands):

	For the Nine Months Ended September 30,
	2021		2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash out flows from operating leases	$	1,243	$	1,640
Operating cash out flows from finance leases	$	80	$	118
Financing cash out flows from finance leases	$	413	$	376
Lease liabilities arising from obtaining right-of-use assets:
Remeasurement of operating lease liability due to lease modification/termination	$	386	$	131