Note 16. Leases
Operating lease expense was as follows:
 For the Years Ended December 31,
Lease TypeClassification202520242023
Parking leasesCompensation and benefits$393 $393 $393 
Office leases (1)
Occupancy18,343 18,804 18,046 
Variable lease cost (2)
Occupancy597 865 935 
Short-term lease cost (2)
Occupancy726 705 469 
Office equipment leasesCommunication and technology68 67 67 
Total operating lease expense$20,127 $20,834 $19,910 
(1) Office lease expense includes an impairment charge of $1.0 million for the year ended December 31, 2024, related to the abandonment of leased office space. The loss is recorded in occupancy expense based on the present value of expected future cash flows.
(2) Variable and short-term lease costs are excluded from the measurement of operating lease liabilities.
The table below presents the maturity of operating lease liabilities:
As of December 31, 2025
2026$20,694 
202718,255 
202817,219 
202912,326 
203011,671 
Thereafter70,810 
Total undiscounted lease payments150,975 
Adjustment to discount to present value(30,094)
Operating lease liabilities$120,881 
As of December 31, 2025, none of the options to extend lease terms were reasonably certain of being exercised. Other information related to leases was as follows:
 For the Years Ended December 31,
202520242023
Weighted average discount rate4.4 %4.1 %4.1 %
Weighted average remaining lease term9.7 years7.6 years8.4 years
Operating cash flows for operating leases21,266 19,846 19,668 

Historical Timeline

Fiscal YearFiled
2025Feb 20, 2026Showing above
2024Feb 25, 2025
2023Feb 22, 2024
2022Feb 27, 2023
2021Feb 22, 2022
2020Feb 23, 2021
2019Feb 18, 2020
2017Feb 21, 2018
2016Feb 21, 2017
2015Feb 25, 2016

About Leases Disclosures

Lease disclosures under ASC 842 provide a comprehensive view of a company's leased asset portfolio, including the split between operating and finance leases, discount rates used to present-value future payments, and the maturity schedule of lease obligations. This section reveals a significant source of off-balance-sheet commitments that were largely hidden before the current standard.

Key signals: the weighted-average discount rate affects the size of recorded lease liabilities — a higher rate reduces the reported obligation, so compare the chosen rate against the company's incremental borrowing rate. The operating versus finance lease mix affects both EBITDA and operating income presentation. Watch the maturity table for concentration risk: large payment cliffs in specific years may create cash flow pressure. Variable lease payments excluded from the liability measurement represent real obligations that do not appear on the balance sheet. Compare total lease costs against prior-year operating lease expense to assess the true economic burden.