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Leases (Tables)
 9 Months Ended
Sep. 30, 2022
Leases [Abstract]  
Supplemental Balance Sheets Information
The following table summarizes the lease amounts included in the Company's condensed consolidated balance sheets:
(in thousands)Classification on the Condensed Consolidated Balance SheetsSeptember 30, 2022December 31, 2021
Assets
Operating
Operating lease right-of-use assets(1)
$19,272 $20,119 
Finance
Property and equipment, net(2)(3)
7,662 4,916 
Total lease assets$26,934 $25,035 
Liabilities
Current
   OperatingCurrent operating lease liabilities$3,602 $4,366 
   FinanceCurrent portion of long-term debt2,291 2,451 
Noncurrent
   OperatingLong-term operating lease liabilities16,532 16,576 
   Finance
Long-term debt(4)
8,276 2,681 
Total lease liabilities$30,701 $26,074 
(1)     Operating lease assets are recorded net of accumulated amortization of $11.4 million at September 30, 2022 and $15.9 million at December 31, 2021.
(2)    Finance lease vehicle assets are recorded net of accumulated amortization of $6.3 million at September 30, 2022 and $5.9 million at December 31, 2021.
(3)    Includes approximately $2.7 million of net property assets associated with the the Company's Pontiac Facility.
(4)    Includes approximately $5.4 million associated with the Company's sale and leaseback financing transaction. See Note 6 for further detail.
Summary of Lease Costs, Lease Terms and Discount Rates
The following table summarizes the lease costs included in the Company's condensed consolidated statements of operations for the three and nine months ended September 30, 2022 and 2021:
Three Months Ended
September 30,		Nine Months Ended
September 30,
(in thousands)Classification on the Condensed Consolidated Statement of Operations2022202120222021
Operating lease cost
Cost of revenue(1)
$654 $716 $2,005 $2,088 
Operating lease cost
Selling, general and administrative(1)
622 553 1,957 1,724 
Finance lease cost
   Amortization
Cost of revenue(2)
684 644 2,020 1,971 
   Interest
Interest expense, net(2)
68 72 200 236 
Total lease cost$2,028 $1,985 $6,182 $6,019 
(1)    Operating lease costs recorded in cost of revenue included $0.2 million of variable lease costs for each of the three months ended September 30, 2022 and 2021, and $0.4 million for each of the nine months ended September 30, 2022 and 2021. In addition, $0.2 million and $0.1 million of variable lease costs are included in selling, general and administrative for each of the three months ended September 30, 2022 and 2021, respectively, and $0.4 million and $0.3 million for the nine months ended September 30, 2022 and 2021, respectively. These variable costs consist of the Company's proportionate share of operating expenses, real estate taxes and utilities.
(2)     Finance lease costs recorded in cost of revenue include variable lease costs of $1.0 million and $0.7 million for the three months ended September 30, 2022 and 2021, respectively, and $2.8 million and $2.0 million for the nine months ended September 30, 2022 and 2021, respectively. These variable lease costs consist of fuel, maintenance, and sales tax charges.
The following is a summary of the lease terms and discount rates:
September 30, 2022December 31, 2021
Weighted average lease term (in years):
   Operating7.097.10
   Finance (1)
2.712.51
Weighted average discount rate:
   Operating4.77 %4.68 %
   Finance (1)
4.97 %5.27 %
(1)     Excludes the weighted average lease term and weighted average discount rate associated with the aforementioned sale-leaseback financing transaction, which has a Primary Term of 25 years and utilized an implicit rate of 11.11%. See Note 6 for further detail.
Future Minimum Commitment for Finance Leases
Future minimum commitments for finance and operating leases that have non-cancelable lease terms in excess of one year as of September 30, 2022 were as follows:
Finance LeasesOperating Leases
Year ending (in thousands):VehiclesPontiac FacilityTotal FinanceNon-Related Party
Related Party(1)
Sublease Receipts(2)
Total Operating
Remainder of 2022$675 $42 $717 $1,052 $113 $(218)$947 
20232,035 — 2,035 3,948 450 (885)3,513 
20241,322 — 1,322 3,259 450 (912)2,797 
2025827 — 827 2,745 450 (939)2,256 
2026315 — 315 2,625 450 (967)2,108 
Thereafter— 5,351 5,351 3,479 4,815 (327)7,967 
Total minimum lease payments$5,174 $5,393 $10,567 $17,108 $6,728 $(4,248)$19,588 
Amounts representing interest353 11,676 12,029 
Present value of net minimum lease payments$5,527 $17,069 $22,596 
(1)    Associated with the aforementioned related party lease entered into with a former member of JMLLC.
(2)    Associated with the aforementioned third party sublease.
Future Minimum Commitment for Operating Leases
Future minimum commitments for finance and operating leases that have non-cancelable lease terms in excess of one year as of September 30, 2022 were as follows:
Finance LeasesOperating Leases
Year ending (in thousands):VehiclesPontiac FacilityTotal FinanceNon-Related Party
Related Party(1)
Sublease Receipts(2)
Total Operating
Remainder of 2022$675 $42 $717 $1,052 $113 $(218)$947 
20232,035 — 2,035 3,948 450 (885)3,513 
20241,322 — 1,322 3,259 450 (912)2,797 
2025827 — 827 2,745 450 (939)2,256 
2026315 — 315 2,625 450 (967)2,108 
Thereafter— 5,351 5,351 3,479 4,815 (327)7,967 
Total minimum lease payments$5,174 $5,393 $10,567 $17,108 $6,728 $(4,248)$19,588 
Amounts representing interest353 11,676 12,029 
Present value of net minimum lease payments$5,527 $17,069 $22,596 
(1)    Associated with the aforementioned related party lease entered into with a former member of JMLLC.
(2)    Associated with the aforementioned third party sublease.
Leases Supplemental Cash Flow Information
The following is a summary of other information and supplemental cash flow information related to finance and operating leases:
Nine months ended September 30,
(in thousands)20222021
Cash paid for amounts included in the measurement of lease liabilities:
   Operating cash flows from operating leases$3,890 $3,696 
   Operating cash flows from finance leases200 236 
   Financing cash flows from finance leases2,051 1,966 
Right-of-use assets exchanged for lease liabilities:
   Operating leases— 156 
   Finance leases2,171 846 
Right-of-use assets disposed or adjusted modifying operating leases liabilities2,396 47 
Right-of-use assets disposed or adjusted modifying finance leases liabilities$(77)—