LEASE COMMITMENTS
The Company has operating leases consisting of office space, vehicle leases, computer equipment, and office equipment. Lease terms and options vary in the Company's operating leases dependent upon the underlying leased asset. As of December 31, 2025, the Company has leases with remaining terms of one year to five years, some of which may include no options for renewal and others with options to extend the lease terms from six months to five years.
As of December 31, 2025, the Company is the lessor for five lease agreements related to office space and parking. The remaining terms of the leases vary depending on the property and range from one year to eight years, which may include options for renewal or to extend lease terms or no options for renewal. Lessor income and sublease income are included in net income in the statement of comprehensive income.
The components of our operating leases were as follows for the years ended December 31, 2025 and 2024:
20252024
Operating lease expense$8,905 $9,436 
   Less: Lessor income584 581 
   Less: Sublease income532 532 
Net lease expense$7,789 $8,323 
Cash flows information related to leases:
Operating cash outflow from operating leases$7,906 $8,365 
The following table provides supplemental information regarding our operating leases as of December 31, 2025 and 2024:
20252024
Operating lease right-of-use assets ("Other assets" on Consolidated Balance Sheets)$12,794 $21,412 
Operating lease liabilities ("Accrued expenses and other liabilities" on Consolidated Balance Sheets)$13,155 $21,867 
Right-of-use assets obtained in exchange for new operating lease liabilities$13 $635 
Weighted average remaining lease term 2.32 years2.98 years
Weighted average discount rate4.65 %4.37 %
The maturities of our lease liabilities as of December 31, 2025 and 2024:
20252024
2026$7,612 $9,168 
20273,713 7,919 
20281,800 3,765 
2029418 1,800 
2030394 418 
Thereafter34 427 
Total lease payments13,971 23,497 
Less: Imputed interest(816)(1,630)
Lease liability$13,155 $21,867 
The maturities of our lease receivables as of December 31, 2025 and 2024:
20252024
2026$1,150 $1,066 
20271,084 1,124 
2028578 1,092 
2029582 584 
2030585 582 
Thereafter1,524 2,109 
Total lease payments receivable$5,503 $6,557 
There have been no allowances for credit losses recorded or write-offs against our receivables related to our lessor agreements because, due to the nature of the operating leases and history of collectability, there is no expectation of credit quality concerns.

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Feb 26, 2025
2023Feb 29, 2024
2022Feb 28, 2023
2021Feb 25, 2022
2020Feb 26, 2021
2019Feb 28, 2020
2018Feb 28, 2019
2017Feb 28, 2018
2016Feb 28, 2017
2015Feb 26, 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.