Note 4. Leases

The Company’s operating lease arrangements consist of its corporate headquarters in Tempe, Arizona and field office facilities in certain metropolitan markets in which the Company operates in the United States. These leases typically have original lease terms of 1 year to 10 years, and some leases contain multi-year renewal options. The Company does not have any finance lease arrangements.

The Company’s operating lease costs are included in operating expenses in the consolidated statements of operations. During the years ended December 31, 2025, 2024, and 2023, operating lease costs were $2.2 million, $3.4 million, and $2.3 million, respectively. Variable and short-term lease costs were less than $0.1 million during each of the years ending December 31, 2025, 2024, and 2023.

Supplemental information related to leases was as follows:

 

 

Year Ended December 31,

 

($ in thousands)

 

2025

 

 

2024

 

 

2023

 

Cash payments for amounts included in the measurement of operating lease liabilities

 

$

2,767

 

 

$

2,266

 

 

$

2,461

 

Right-of-use assets obtained in exchange for new or acquired operating lease liabilities

 

$

-

 

 

$

7,923

 

 

$

-

 

Tenant incentive allowances

 

$

763

 

 

$

5,151

 

 

$

-

 

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

Weighted-average remaining lease term (in years)

 

 

9.3

 

 

 

9.7

 

Weighted-average discount rate

 

 

7.5

%

 

 

7.4

%

The Company’s operating lease liability maturities as of December 31, 2025 are as follows:

($ in thousands)

 

 

 

2026

 

$

2,089

 

2027

 

 

1,949

 

2028

 

 

1,922

 

2029

 

 

1,974

 

2030

 

 

2,029

 

Thereafter

 

 

9,834

 

Total future lease payments

 

 

19,797

 

Less: Imputed interest

 

 

(5,592

)

Total lease liabilities

 

$

14,205

 

The Company’s operating lease right-of-use assets and operating lease liabilities, and the associated financial statement line items, are as follows as of December 31:

($ in thousands)

 

Financial Statement Line Items

 

2025

 

 

2024

 

Right-of-use assets

 

Other non-current assets

 

$

7,408

 

 

$

8,580

 

Lease liabilities:

 

 

 

 

 

 

 

 

Current liabilities

 

Accrued and other current liabilities

 

$

1,105

 

 

$

963

 

Non-current liabilities

 

Other long-term liabilities

 

 

13,100

 

 

 

14,204

 

Total lease liabilities

 

 

 

$

14,205

 

 

$

15,167

 

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.