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)

v3.22.2.2

Commitments and Contingencies - Lease Expense and Supplemental Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Finance lease costs:
Amortization of assets	$ 7,570	$ 21,797	$ 48,001	$ 63,506
Interest on lease liabilities	1,015	2,132	3,564	7,225
Total finance lease costs	8,585	23,929	51,565	70,731
Operating lease costs	1,426,010	1,201,547	4,138,801	3,221,145
Total lease costs	1,434,595	$ 1,225,476	4,190,366	3,291,876
Operating Leases:
Operating lease right-of-use asset	19,046,081		19,046,081		$ 18,425,914
Operating lease liability, current portion	4,969,470		4,969,470		4,613,843
Operating lease liability - net of current portion	17,427,096		17,427,096		16,872,093
Total operating lease liability	22,396,566		22,396,566		21,485,936
Finance Leases:
Property and equipment, at cost	151,396		151,396		267,252
Less accumulated amortization	(80,083)		(80,083)		(147,937)
Property and equipment, net	71,313		71,313		119,315
Finance lease liability, current portion	24,175		24,175		49,855
Finance lease liability, net of current portion	69,713		69,713		87,939
Total finance lease liabilities	$ 93,888		$ 93,888		$ 137,794
Weighted average remaining lease term (in years):
Operating leases	5 years 4 months 24 days		5 years 4 months 24 days		5 years 4 months 24 days
Finance lease	3 years 7 months 6 days		3 years 7 months 6 days		3 years 7 months 6 days
Weighted average discount rate:
Operating leases	4.50%		4.50%		4.60%
Finance leases	4.30%		4.30%		4.80%
Cash paid for amounts included in measurement of liabilities:
Operating cash flows from operating leases			$ 4,309,229	3,069,797
Operating cash flows from finance leases			3,564	7,225
Financing cash flows from finance leases			43,907	59,285
Non-cash transactions: ROU assets obtained in exchange for lease liabilities
Operating lease			4,402,229	6,232,875
Finance lease			$ 0	$ 15,140

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