Note 7. Leases

 

Leases. The Company is obligated as a lessee under certain non-cancelable operating leases for office space, and is also obligated to pay insurance, maintenance and other executory costs associated with these leases. In May 2016, the Company entered into a lease of office space in Chicago, Illinois. In November 2024, the Company amended this lease, which resulted in a reduction of its office space by 67%, extension of the lease term from June 2031 to June 2036 for the remaining office space, and paid a termination penalty of $10.5 million. This was accounted for as a lease modification. Monthly rental payments under the lease escalate by 2.5% each year through June 2031, then by 1.5% each year through the remainder of the lease. As a result of this lease modification, and the commencement of a separate lease, the Company recognized $4.7 million of right of use assets obtained in exchange for lease obligations during the year ended December 31, 2024.

 

As of December 31, 2025, the Company’s scheduled future minimum lease payments under operating leases having initial noncancelable lease terms of more than one year, is as follows (in thousands):

 

2026

 

$

3,919

 

2027

 

 

2,040

 

2028

 

 

2,093

 

2029

 

 

2,001

 

2030

 

 

1,925

 

Thereafter

 

 

10,442

 

Total minimum lease payments

 

 

22,420

 

Less: Imputed interest (1)

 

 

(5,463

)

Present value of the minimum lease payments

 

 

16,957

 

Less: Current maturities of lease obligations

 

 

(2,973

)

Long-term lease obligations

 

$

13,984

 

 

(1)
The Company’s lease agreements do not provide a readily determinable implicit rate nor is it available from the Company’s lessors. Therefore, in order to discount lease payments to present value, the Company has estimated its incremental borrowing rate based on information available at the lease commencement, modification or acquisition date.

 

As of December 31, 2025 and 2024, the Company's operating lease balance sheet information is as follows (in thousands):

 

 

 

December 31,

 

Balance sheet information:

 

2025

 

 

2024

 

Investments and other assets, net

 

$

15,854

 

 

$

16,810

 

Other accrued liabilities

 

 

2,973

 

 

 

4,085

 

Other noncurrent liabilities

 

 

13,984

 

 

 

16,545

 

 

The difference between the operating lease assets and the operating lease liabilities is primarily due to a lease incentive received related to the lease in Chicago, Illinois.

 

Other information related to the Company’s operating leases for the years ended December 31, 2025, 2024 and 2023 is as follows (in thousands, except months and percentages):

 

 

 

Year Ended December 31,

 

Income statement information:

 

2025

 

 

2024

 

 

2023

 

Operating lease cost

 

$

2,149

 

 

$

2,986

 

 

$

3,035

 

Short-term lease cost

 

 

72

 

 

 

66

 

 

 

79

 

Variable lease cost

 

 

213

 

 

 

4,443

 

 

 

3,461

 

Total lease cost

 

$

2,434

 

 

$

7,495

 

 

$

6,575

 

 

 

 

 

 

 

 

 

 

 

Other information:

 

 

 

 

 

 

 

 

 

Cash paid for amounts included in the measurement of operating lease liabilities (1)

 

$

4,986

 

 

$

14,790

 

 

$

3,672

 

Weighted-average remaining lease term (in months)

 

 

120

 

 

 

130

 

 

 

89

 

Weighted-average discount rate

 

 

6.4

%

 

 

6.4

%

 

 

7.5

%

(1)
The year ended December 31, 2024 includes a termination penalty of $10.5 million related to the lease amendment.

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Feb 27, 2025
2023Feb 22, 2024
2022Feb 23, 2023
2021Feb 25, 2022
2020Feb 25, 2021
2019Feb 26, 2020

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.