The Joint Corp. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Cover
- Cover Page
Financial Statements
Notes to Financial Statements
Accounting Policies
- Nature of Operations and Summary of Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Commitments and Contingencies - Lease Expense and Supplemental Information (Details)

v3.21.2

Commitments and Contingencies - Lease Expense and Supplemental Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Finance lease costs:
Amortization of assets	$ 21,797	$ 19,620	$ 41,710	$ 30,173
Interest on lease liabilities	2,470	3,332	5,093	5,712
Total finance lease costs	24,267	22,952	46,803	35,885
Operating lease costs	1,171,414	890,777	2,076,172	1,767,112
Total lease costs	1,195,681	$ 913,729	2,122,975	1,802,997
Operating Lease, Assets and Liabilities, Lessee [Abstract]
Operating lease right-of-use asset	15,232,136		15,232,136		$ 11,581,435
Operating lease liability, current portion	3,605,458		3,605,458		2,918,140
Operating lease liability - net of current portion	14,297,918		14,297,918		10,632,672
Total operating lease liability	17,903,376		17,903,376		13,550,812
Finance Leases:
Property and equipment, at cost	267,252		267,252		282,027
Less accumulated amortization	(104,344)		(104,344)		(92,549)
Property and equipment, net	162,908		162,908		189,478
Finance lease liability, current portion	79,752		79,752		70,507
Finance lease liability, net of current portion	99,772		99,772		132,469
Total finance lease liabilities	$ 179,524		$ 179,524		$ 202,976
Weighted average remaining lease term (in years):
Operating leases	5 years 1 month 6 days		5 years 1 month 6 days		4 years 8 months 12 days
Finance lease	3 years 8 months 12 days		3 years 8 months 12 days		4 years 1 month 6 days
Weighted average discount rate:
Operating leases	8.20%		8.20%		8.50%
Finance leases	5.20%		5.20%		5.30%
Cash paid for amounts included in measurement of liabilities:
Operating cash flows from operating leases			$ 1,998,470	1,600,783
Operating cash flows from finance leases			5,093	5,712
Financing cash flows from finance leases			38,593	23,509
Non-cash transactions: ROU assets obtained in exchange for lease liabilities
Operating lease			4,769,494	919,607
Finance lease			$ 15,140	$ 201,423

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