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, Cost and Assets And Liabilities, Lessee (Details)

v3.21.2

Commitments and Contingencies - Lease, Cost and Assets And Liabilities, Lessee (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Finance lease costs:
Amortization of assets	$ 21,797	$ 18,850	$ 63,506	$ 49,024
Interest on lease liabilities	2,132	3,066	7,225	8,779
Total finance lease costs	23,929	21,916	70,731	57,803
Operating lease costs	1,201,547	891,603	3,221,145	2,659,569
Total lease costs	1,225,476	$ 913,519	3,291,876	2,717,372
Operating Lease, Assets and Liabilities, Lessee [Abstract]
Operating lease right-of-use asset	15,903,649		15,903,649		$ 11,581,435
Operating lease liability, current portion	3,874,451		3,874,451		2,918,140
Operating lease liability - net of current portion	14,977,426		14,977,426		10,632,672
Total operating lease liability	18,851,877		18,851,877		13,550,812
Finance Leases:
Property and equipment, at cost	267,252		267,252		282,027
Less accumulated amortization	(126,140)		(126,140)		(92,549)
Property and equipment, net	141,112		141,112		189,478
Finance lease liability, current portion	64,944		64,944		70,507
Finance lease liability, net of current portion	93,887		93,887		132,469
Total finance lease liabilities	$ 158,831		$ 158,831		$ 202,976
Weighted average remaining lease term (in years):
Operating leases	5 years 3 months 18 days		5 years 3 months 18 days		4 years 8 months 12 days
Finance lease	3 years 7 months 6 days		3 years 7 months 6 days		4 years 1 month 6 days
Weighted average discount rate:
Operating leases	7.70%		7.70%		8.50%
Finance leases	5.10%		5.10%		5.30%
Cash paid for amounts included in measurement of liabilities:
Operating cash flows from operating leases			$ 3,069,797	2,517,613
Operating cash flows from finance leases			7,225	8,779
Financing cash flows from finance leases			59,285	40,168
Non-cash transactions: ROU assets obtained in exchange for lease liabilities
Operating lease			6,232,875	919,607
Finance lease			$ 15,140	$ 201,423

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