Leases (Tables)

9 Months Ended

Sep. 30, 2020

Leases [Abstract]

Schedule of Leased Assets and Liabilities

Leased assets and liabilities include the following:

Description	Location	SEPTEMBER 30 2020		DECEMBER 31 2019
Assets
Operating	Operating lease right-of-use assets	$	10,448	$	11,398
Finance	Property, plant and equipment, net (a)	$	144	$	544
Liabilities
Current
Operating	Other current liabilities	$	1,296	$	1,318
Finance	Current maturities of long-term debt	$	44	$	558
Noncurrent
Operating	Operating lease liabilities	$	11,494	$	12,448
Finance	Long-term debt	$	103	$	85

(a) Finance leased assets are recorded net of accumulated amortization of less than $0.1 million and $1.9 million as of September 30, 2020 and December 31, 2019, respectively.

Lease Expense

The components of lease expense were as follows:

		THREE MONTHS ENDED				NINE MONTHS ENDED
		SEPTEMBER 30				SEPTEMBER 30
Description	Location	2020		2019		2020		2019
Lease expense
Operating lease cost	Selling, general and administrative expenses	$	499	$	569	$	1,513	$	1,783
Finance lease cost:
Amortization of leased assets	Cost of sales	10		104		113		300
Interest on lease liabilities	Interest expense	2		4		8		10
Variable lease expense	Selling, general and administrative expenses	157		141		444		416
Short-term lease expense	Selling, general and administrative expenses	89		79		248		242
Total lease expense		$	757	$	897	$	2,326	$	2,751

Finance Leases, Future Minimum Payments

Future minimum finance and operating lease payments were as follows at September 30, 2020:

	Finance Leases		Operating Leases		Total
Remainder of 2020	$	13	$	532	$	545
2021	49		2,113		2,162
2022	49		2,162		2,211
2023	28		1,685		1,713
2024	12		1,660		1,672
Subsequent to 2024	7		9,421		9,428
Total minimum lease payments	$	158	$	17,573	$	17,731
Amounts representing interest	11		4,783
Present value of net minimum lease payments	$	147	$	12,790

Operating Leases, Future Minimum Payments

Future minimum finance and operating lease payments were as follows at September 30, 2020:

	Finance Leases		Operating Leases		Total
Remainder of 2020	$	13	$	532	$	545
2021	49		2,113		2,162
2022	49		2,162		2,211
2023	28		1,685		1,713
2024	12		1,660		1,672
Subsequent to 2024	7		9,421		9,428
Total minimum lease payments	$	158	$	17,573	$	17,731
Amounts representing interest	11		4,783
Present value of net minimum lease payments	$	147	$	12,790

Assumptions Used for Leases

The assumptions used in accounting for ASC 842 were as follows:

	THREE MONTHS ENDED				NINE MONTHS ENDED
	SEPTEMBER 30				SEPTEMBER 30
Lease term and discount rate	2020		2019		2020		2019
Weighted average remaining lease term (years)
Operating	9.19		9.76		9.19		9.76
Finance	3.47		1.95		3.47		1.95
Weighted average discount rate
Operating	7.01	%	6.99	%	7.01	%	6.99	%
Finance	3.96	%	5.36	%	3.96	%	5.36	%

Supplemental Cash Flow Information

The following table details cash paid for amounts included in the measurement of lease liabilities:

	THREE MONTHS ENDED				NINE MONTHS ENDED
	SEPTEMBER 30				SEPTEMBER 30
Cash paid for amounts included in the measurement of lease liabilities	2020		2019		2020		2019
Operating cash flows from operating leases	$	532	$	608	$	1,646	$	1,768
Operating cash flows from finance leases	$	2	$	4	$	8	$	10
Financing cash flows from finance leases	$	9	$	115	$	551	$	347