v3.26.1
Note 12 - Leases
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Lessee, Operating Leases [Text Block]

Note 12Leases

 

The Company is the lessee under operating lease agreements, primarily for office space in domestic and foreign locations where it has operations and for solar development projects with lease periods expiring between 2026 and 2052. The Company has no finance leases. 

 

The Company determines if a contract is a lease at inception. Right-of-Use ("ROU") assets are included under other assets in the condensed consolidated balance sheet. The current portion of the operating lease liabilities are included in other current liabilities and the noncurrent portion is included in other liabilities in the condensed consolidated balance sheets. 

 

ROU assets and operating lease liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value of the future lease payments is the incremental borrowing rate, because the interest rate implicit in most of our leases is not readily determinable. The incremental borrowing rate is estimated to approximate the interest rate on a collateralized borrowing rate based on information available at the lease commencement date. ROU assets also include any prepaid lease payments and lease incentives. The lease terms include periods under options to extend or terminate the lease when it is reasonably certain that we will exercise that option. The Company uses the base, non-cancellable, lease term when determining the lease assets and liabilities. Operating lease expense is recognized on a straight-line basis over the lease term.

 

  

June 30, 2026

  

December 31, 2025

 
  

(in thousands)

 

ROU Assets

 $900  $873 
         

Current portion of operating lease liabilities

  94   88 

Noncurrent portion of operating lease liabilities

  853   854 

Total

 $947  $942 

 

At  June 30, 2026, the weighted average remaining lease term was 21.9 years and the weighted average discount rate was 8.2%.

 

Supplemental cash flow information for ROU assets and operating lease liabilities are as follows:

 

  

Six Months Ended June 30,

 
  

2026

  

2025

 

Cash paid for amounts included in the measurement of lease liabilities:

 

(in thousands)

 

Operating cash flows from operating activities

 $354  $5 
         

ROU assets obtained in the exchange for lease liabilities

        

Operating leases

 $93  $154 

 

Future lease payments under operating leases as of June 30, 2026 were as follows:

 

(in thousands)

    

Remainder of 2026

 $114 

2027

  122 

2028

  83 

2029

  65 

2030

  66 

Thereafter

  1,770 

Total future lease payments

  2,220 

Less imputed interest

  1,273 

Total operating lease liabilities

 $947 

 

Rental expenses under operating leases were $0.2 million for each of the three months ended June 30, 2026 and 2025.  Rental expenses under operating leases were $0.4 million and $0.3 million for the six months ended June 30, 2026 and 2025, respectively.