LEASES (Tables)

9 Months Ended

Sep. 30, 2022

Leases

SCHEDULE OF OPERATING AND FINANCE LEASE LIABILITIES

As of September 30, 2022, the maturities of operating and finance lease liabilities were as follows (in thousands):

	Operating leases			Finance leases
2022 (excluding the nine months ended September 30, 2022)	$	233		$	80
2023		48			312
2024		41			42
Total lease payments		322			434
Less:
Imputed interest		(8	)		(29	)
Total	$	314		$	405

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, 2022		December 31, 2021
Finance lease right-of-use assets included within property and equipment, net	$	305	$	461
Current finance lease liabilities included within other current liabilities	$	292	$	329
Non-current finance lease liabilities included within other long-term liabilities		113		338
Total	$	405	$	667

Operating leases

	September 30, 2022		December 31, 2021
Current operating lease liabilities included within other current liabilities	$	262	$	1,169
Operating lease liabilities – non-current		52		43
Total	$	314	$	1,212

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,
	2022		2021		2022		2021
Operating lease costs included within operating costs and expenses	$	318	$	385	$	954	$	1,172
Finance lease costs:
Amortization of right-of-use assets	$	50	$	163	$	151	$	491
Interest on lease liabilities		12		24		42		80
Total	$	62	$	187	$	193	$	571

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,
	2022		2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash out flows from operating leases	$	952	$	1,243
Operating cash out flows from finance leases	$	42	$	80
Financing cash out flows from finance leases	$	256	$	413
Lease liabilities arising from obtaining right-of-use assets:
Remeasurement of operating lease liability due to lease modification/termination	$	–	$	386