16.
Leases

The Company has entered into operating leases primarily for real estate. The Company will determine whether an arrangement is a lease at inception of the agreement. The operating leases have terms of one to eight years, and often include one or more options to renew. These renewal terms can extend the lease term from two to ten years and are included in the lease term when it is reasonably certain that the Company will exercise the option. The Company considers these options in determining the lease term used in establishing our right-of-use assets and lease obligations. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants.

Because the rate implicit in each operating lease is not readily determinable, the Company uses its incremental borrowing rate to determine present value of the lease payments.

The components of lease costs were as follows for the respective years:

 

 

2025

 

 

2024

 

Operating lease cost, include in General and
   Administrative expenses on the Consolidated
   Statements of Operations

 

$

2,347

 

 

$

1,766

 

 

Right-of-use asset and Lease liability was as follows:

 

Right of use asset

 

 

8,476

 

 

 

8,390

 

Lease liability

 

 

9,649

 

 

 

9,063

 

 

Supplemental cash flow information related to our operating leases as follows:

 

Right of use asset

 

 

(86

)

 

 

1,849

 

Lease liability

 

 

586

 

 

 

1,844

 

 

Weighted-average lease term and discount rate for our operating lease was as follows:

 

Weighted-average remaining lease term Operating lease

4.33 years

 

5.33 years

 

Weighted-average discount rate Operating lease

 

 

5.51

%

 

 

5.08

%

 

Future lease payments for our operating lease were as follows as of December 31, 2024:

 

 2026

 

 

2,273

 

 2027

 

 

2,467

 

 2028

 

 

2,537

 

 2029

 

 

2,608

 

Thereafter

 

 

1,028

 

Total lease payments

 

 

10,913

 

Less: imputed interest

 

 

1,264

 

Present value of lease liability

 

$

9,649

 

 

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.