0000320121-23-000054 | 10-Q | XBRL Viewer

REVENUE RECOGNITION

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

We account for revenue in accordance with ASC Topic 606, "Revenue from Contracts with Customers." The unit of account in ASC 606 is a performance obligation, which is a promise in a contract with a customer to transfer a good or service to the customer.

The majority of our revenue is recognized over time, as control is transferred continuously to our customers, who receive and consume benefits as we perform. Revenue transferred to customers over time accounted for 89% of our revenue for the three and nine months ended September 30, 2023, and 87% and 91% of our revenue for the three and nine months ended September 30, 2022, respectively. All of our business groups earn services revenue under a variety of contract types, including time and materials, firm-fixed price, firm-fixed price level of effort, and cost-plus fixed fee contract types, which may include variable consideration.

For performance obligations in which control does not continuously transfer to the customer, we recognize revenue at the point in time in which each performance obligation is fully satisfied. This coincides with the point in time the customer obtains control of the product or service, which typically occurs upon customer acceptance or receipt of the product or service, given that we maintain control of the product or service until that point. Revenue transferred to customers at a point in time accounted for 11% of our revenue for the three and nine months ended September 30, 2023, and 13% and 9% of our revenue for the three and nine months ended September 30, 2022, respectively.

Orders for the sale of software licenses may contain multiple performance obligations, such as maintenance, training, or consulting services, which are typically delivered over time, consistent with the transfer of control disclosed above for the provision of services. When an order contains multiple performance obligations, we allocate the transaction price to the performance obligations based on the standalone selling price of the product or service underlying each performance obligation. The standalone selling price represents the amount we would sell the product or service to a customer on a standalone basis.

For certain performance obligations where we are not primarily responsible for fulfilling the promise to provide the goods or services to the customer, do not have inventory risk and have limited discretion in establishing the price for the goods or services, we recognize revenue on a net basis.

We provide for anticipated losses on contracts during the period when the loss is determined by recording an expense for the total expected costs that exceed the total estimated revenue for a performance obligation. No contract losses were recorded during the three and nine months ended September 30, 2023, and 2022.

Disaggregated Revenues

In addition to our segment reporting, as further discussed in Note 17 – Segment Information, we disaggregate our revenues by customer and contract types. We treat sales to U.S. customers as sales within the U.S., regardless of where the services are performed. Most of our revenues are generated from U.S. customers, while international customers are de minimis; as such, the financial information by geographic location is not presented.


Table 3.1: Revenue by Customer Type
	For the Three Months Ended						For the Nine Months Ended
	September 30, 2023			September 30, 2022			September 30, 2023			September 30, 2022
	Amount		%	Amount		%	Amount		%	Amount		%

	(dollars in thousands)
Federal	$	32,955	91 %	$	60,294	95 %	$	93,456	90 %	$	160,351	95 %
State & local, and commercial	3,231		9 %	3,299		5 %	10,863		10 %	9,193		5 %
Total revenue	$	36,186	100 %	$	63,593	100 %	$	104,319	100 %	$	169,544	100 %


Table 3.2: Revenue by Contract Type
	For the Three Months Ended						For the Nine Months Ended
	September 30, 2023			September 30, 2022			September 30, 2023			September 30, 2022
	Amount		%	Amount		%	Amount		%	Amount		%

	(dollars in thousands)
Firm fixed-price	$	27,809	77 %	$	54,055	85 %	$	80,116	77 %	$	140,636	83 %
Time-and-materials	3,504		10 %	3,457		5 %	10,608		10 %	9,104		5 %
Cost plus fixed-fee	4,873		13 %	6,081		10 %	13,595		13 %	19,804		12 %
Total revenue	$	36,186	100 %	$	63,593	100 %	$	104,319	100 %	$	169,544	100 %

Table 3.3: Revenue Concentration Greater than 10% of Total Revenue

For the Three Months Ended

For the Nine Months Ended

September 30, 2023

September 30, 2022

September 30, 2023

September 30, 2022

U.S. Department of Defense ("DoD")

61%

77 %

65%

74 %


Table 3.4: Contract Balances
	Balance Sheet Presentation	September 30, 2023		December 31, 2022

		(in thousands)
Billed accounts receivables (1)	Accounts receivable, net	$	12,355	$	13,521
Unbilled accounts receivable	Accounts receivable, net	7,211		11,657
Contract assets	Accounts receivable, net	5,858		14,891
Contract liabilities	Contract liabilities	5,775		6,444

(1) Net of allowance for credit losses.

The change in the Company's contract assets and contract liabilities during the current period was primarily the result of the timing differences between the Company's performance, invoicing and customer payments. Revenue recognized for the three and nine months ended September 30, 2023, that was included in the contract liabilities balance at the beginning of each reporting period was $1.2 million and $5.3 million, respectively. Revenue recognized for the three and nine months ended September 30, 2022, that was included in the contract liabilities balance at the beginning of each reporting period was $0.9 million and $5.0 million, respectively.

As of September 30, 2023, we had approximately $79.0 million of remaining performance obligations, which we also refer to as funded backlog. We expect to recognize approximately 84% of our remaining performance obligations over the next 12 months, and the balance thereafter.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Name Accounting Standards Codification
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-Paragraph 10
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 12
-Subparagraph (c)
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-Section 50
-Paragraph 12
-Subparagraph (d)
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

OTHER BALANCE SHEET COMPONENTS - Schedule of Accounts Payable and Other Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accounts payable	$ 2,761	$ 12,606
Accrued payables	4,696	9,945
Accounts payable and other accrued liabilities	$ 7,457	$ 22,551

SIGNIFICANT ACCOUNTING POLICIES - Schedule of Changes in Restructuring Expenses Accrual (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($)
Restructuring Reserve [Roll Forward]
Beginning Balance	$ 2,763
(Adjustments)/charges	1,197
Cash payments	(3,281)
Ending Balance	679
Severance and related benefit costs
Restructuring Reserve [Roll Forward]
Beginning Balance	2,763
(Adjustments)/charges	(103)
Cash payments	(1,981)
Ending Balance	679
Other related costs
Restructuring Reserve [Roll Forward]
Beginning Balance	0
(Adjustments)/charges	1,300
Cash payments	(1,300)
Ending Balance	$ 0

OTHER BALANCE SHEET COMPONENTS (Tables)

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Accounts Payable and Other Accrued Liabilities


Table 9.1: Details of Accounts Payable and Other Accrued Liabilities
	September 30, 2023		December 31, 2022

	(in thousands)
Accounts payable	$	2,761	$	12,606
Accrued payables	4,696		9,945
Accounts payable and other accrued liabilities	$	7,457	$	22,551

Schedule of Other Current Liabilities


Table 9.2: Details of Other Current Liabilities
	September 30, 2023		December 31, 2022

	(in thousands)
Other accrued expenses	$	736	$	1,530
Restructuring expenses accrual	679		2,763
Other	424		626
Other current liabilities	$	1,839	$	4,919

INVENTORIES, NET

9 Months Ended

Sep. 30, 2023

Inventory Disclosure [Abstract]

INVENTORIES, NET


Table 5: Details of Inventories, Net
	September 30, 2023		December 31, 2022

	(in thousands)
Gross inventory	$	1,749	$	3,642
Allowance for inventory obsolescence	(765)		(765)
Inventories, net	$	984	$	2,877

INTANGIBLE ASSETS, NET - Schedule of Intangible Assets, Net (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 50,399,000		$ 50,399,000		$ 38,750,000
Accumulated Amortization	(11,415,000)		(11,415,000)		(8,455,000)
Net Carrying Value	38,984,000		38,984,000		30,295,000
Depreciation and amortization					600,000
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Gross Carrying Amount	50,399,000		50,399,000		45,870,000
Accumulated Amortization	(11,415,000)		(11,415,000)		(8,455,000)
Net Carrying Value	38,984,000		38,984,000		37,415,000
Software development costs \| Disposal Group, Held-for-sale, Not Discontinued Operations
Indefinite-lived Intangible Assets [Line Items]
Software held for resale	$ 0		$ 0		7,120,000
Acquired technology
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	8 years		8 years
Gross Carrying Amount	$ 3,630,000		$ 3,630,000		3,630,000
Accumulated Amortization	(983,000)		(983,000)		(643,000)
Net Carrying Value	2,647,000		2,647,000		2,987,000
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ (983,000)		$ (983,000)		(643,000)
Customer relationship
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	3 years		3 years
Gross Carrying Amount	$ 40,000		$ 40,000		40,000
Accumulated Amortization	(29,000)		(29,000)		(19,000)
Net Carrying Value	11,000		11,000		21,000
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	(29,000)		(29,000)		(19,000)
Software development costs
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	46,729,000		46,729,000		35,080,000
Accumulated Amortization	(10,403,000)		(10,403,000)		(7,793,000)
Net Carrying Value	36,326,000		36,326,000		27,287,000
Impairment charges	300,000	$ 0	300,000	$ 0
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated Amortization	$ (10,403,000)		$ (10,403,000)		$ (7,793,000)
Software development costs \| Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	2 years		2 years
Software development costs \| Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated Useful Life	5 years		5 years

SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation and Principle of Consolidation

The accompanying unaudited consolidated financial statements include the accounts of Telos and its subsidiaries (see Note 1 – Organization), all of whose issued and outstanding share capital is wholly owned directly and indirectly by Telos Corporation. All intercompany transactions have been eliminated in consolidation.

Basis of Presentation for Interim Periods

Certain information and footnote disclosures normally included for the annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") have been condensed or omitted for the interim periods presented. We believe that the unaudited interim financial statements include all adjustments (which are normal and recurring) necessary to state fairly our financial position and the results of operations and cash flows for the periods presented.

The results of operations for the interim periods presented are not necessarily indicative of results that may be expected for the year or future periods. The financial statements should be read in conjunction with our audited consolidated financial statements and the notes thereto for the year ended December 31, 2022, included in our Annual Report on Form 10-K for the fiscal year then ended. We have continued to follow the accounting policies set forth in those financial statements.

Basis of Comparison - Revision of Previously Issued Interim Financial Statements

Certain prior-period amounts have been reclassified to conform to the current period presentation. In the current period, the Company reclassified and presented depreciation and amortization separately from the cost of sales line items. The reclassification had no impact on the statement of operations.

During the course of preparing the Company's consolidated financial statements for the year ended December 31, 2022, we identified that stock-based compensation expense related to performance-based restricted stock unit (“PSU”) awards with market conditions was erroneously reversed when those PSUs were forfeited during the three and nine months ended September 30, 2022. Although the Company has determined that the error did not have a material impact on its previously issued interim consolidated financial statements, it revised the previously reported interim financial information in conjunction with the issuance of its quarterly filings on Form 10-Q for the quarter ended September 30, 2023. Further information regarding the misstatements and related revisions are included under Note 20 – Revision of Prior Year Interim Financial Statements to the unaudited consolidated financial statements.

Use of Estimates

Preparing unaudited consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of revenue, expenses, assets and liabilities, and disclosure of contingent assets and liabilities. The Company regularly assesses these estimates; however, actual results could differ from those estimates. We base our estimates on historical experience, currently available information, and various other assumptions that we believe are reasonable under the circumstances.

Management evaluates these estimates and assumptions on an ongoing basis, including those relating to revenue recognition on cost estimation on certain contracts, allowance for credit losses, inventory obsolescence, valuation allowance for deferred tax assets, income taxes, certain assumptions related to stock-based compensation, valuation of intangible assets and goodwill, restructuring expenses accruals, and contingencies. Actual results could differ from those estimates. The impact of changes in estimates is recorded in the period in which they become known.

Stock-based Compensation

The Company grants stock-based compensation awards under the 2016 Omnibus Long-Term Incentive Plan, as amended (the "2016 LTIP"). Our 2016 LTIP provides for the grant of stock options, stock appreciation rights, restricted stock, restricted stock units, and dividend equivalent rights to our senior executives, directors, employees, and other eligible service providers. The stock options granted under the 2016 LTIP expire no more than 10 years after the date of grant.

The service-based restricted stock units ("RSUs") generally vest in installments over a period of up to three years from the date of grant. The PSUs vest upon the achievement of a defined performance target during a defined performance period. The fair value of each RSU award is based on the closing stock price on the date of grant, while the fair value of the PSU awards with market condition is based on using a Monte Carlo simulation.

The Company estimates the fair value of stock options on the date of the grant using an option pricing model. The option pricing model takes into consideration the current share price of the underlying common stock, exercise price of the option, expected term, risk-free interest rate and the volatility of share price. These considerations directly affect the amount of compensation expense that will ultimately be recognized.

We recognized these stock-based payment transactions when services from the employees, directors and other eligible service providers are received and recognized a corresponding increase in additional paid-in capital in our unaudited consolidated balance sheets. The measurement objective for these equity awards is the estimated fair value at the date of grant of the equity instruments that we are obligated to issue when the employees, directors and other eligible service providers have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments. The stock-based compensation expense for an award is recognized ratably over the requisite service period, which is generally the vesting period or if it is probable that the performance condition will be satisfied. For the comparative periods, the stock-based payment transactions are recognized in accordance with ASC 718, "Compensation - Stock Compensation" and ASU 2018-07, "Compensation - Stock Compensation (Topic 718): Improvements to Non-employee Share-Based Payment Accounting".

Restructuring Expenses

In the fourth quarter of 2022, the Company committed to a restructuring plan to streamline its workforce and spending to better align its cost structure with its volume of business. The restructuring plan reduced the Company's workforce, with a majority of the affected employees separating from the business in early 2023. In connection with this restructuring plan, we incurred restructuring-related costs, including employee severance and related benefit costs. Employee severance and related benefit costs include cash payments, outplacement services and continuing health insurance coverage. Severance costs pursuant to ongoing-benefit arrangements are recognized when probable and reasonably estimated. Other related costs include external consulting and advisory fees related to implementing the restructuring plan. These costs are recognized at fair value in the period in which the costs are incurred.

In the Company's Annual Report on Form 10-K for the year ended December 31, 2022, the Company estimated that the expected restructuring expenses were $2.8 million as of December 31, 2022. In early 2023, the Company updated its total expected restructuring plan costs to $4.0 million, based on the Company's review of the restructuring plan for the remainder of 2023. The restructuring expenses are recorded under "Selling, general and administrative expenses" in the Company's unaudited consolidated statements of operations.

At each reporting date, the Company evaluates its restructuring expense accrual to determine if the liabilities reported are still appropriate. Any changes in the estimated costs of executing the approved restructuring plan are reflected in the Company's unaudited consolidated statement of operations.


Table 2: Summary of Changes in Restructuring Expenses Accrual
	Severance and related benefit costs (1)		Other related costs		Total

	(in thousands)
Balance at December 31, 2022	$	2,763	$	—	$	2,763
(Adjustments)/charges	(103)		1,300		1,197
Cash payments	(1,981)		(1,300)		(3,281)
Balance at September 30, 2023	$	679	$	—	$	679

(1) Restructuring-related liabilities are reported as part of "Other current liabilities" in the Company's unaudited consolidated balance sheets, see Note 9 - Other Balance Sheet Components for further details.

Recent Accounting Pronouncements

From time to time, new accounting standards are issued by the Financial Accounting Standards Board or other standard-setting bodies and are adopted by the Company as of the specified accounting date. Unless otherwise discussed, the Company believes that issued standards not yet effective will not have a material effect on its financial statements.

SHARE REPURCHASES (Tables)

9 Months Ended

Sep. 30, 2023

Equity [Abstract]

Schedule of Share Repurchase Program Activity


Table 13: Share Repurchase Program Activity
	For the Three Months Ended				For the Nine Months Ended
	September 30, 2023		September 30, 2022		September 30, 2023		September 30, 2022

	(in thousands, except per share and share data)
Amount paid for shares repurchased (1)	$	—	$	4,681	$	—	$	7,683
Number of shares repurchased	—		498,731		—		859,170
Average per share price paid (1)	$	—	$	9.38	$	—	$	8.94

(1) Includes commissions paid for repurchases on the open market.

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net loss	$ (27,442)	$ (39,230)
Adjustments to reconcile net loss to cash flows from operations:
Stock-based compensation	22,462	48,843
Depreciation and amortization	6,336	4,427
Deferred income tax provision	37	25
Accretion of discount in acquisition holdback	2	36
Loss on disposal of fixed assets	1	2
Provision for doubtful accounts	128	97
Amortization of debt issuance costs	51	0
Gain on early extinguishment of other financing obligations	(1,427)	0
Changes in other operating assets and liabilities:
Accounts receivable	14,517	8,763
Inventories	1,893	(3,429)
Prepaid expenses, other current assets, other assets	(4,106)	(2,486)
Accounts payable and other accrued payables	(14,942)	2,635
Accrued compensation and benefits	2,496	371
Contract liabilities	(670)	571
Other current liabilities	(2,703)	(507)
Net cash (used in)/provided by operating activities	(3,367)	20,118
Cash flows from investing activities:
Capitalized software development costs	(11,960)	(8,580)
Purchases of property and equipment	(350)	(815)
Net cash used in investing activities	(12,310)	(9,395)
Cash flows from financing activities:
Payments under finance lease obligations	(1,180)	(1,083)
Payment of tax withholding related to net share settlement of equity awards	(1,676)	(3,135)
Repurchase of common stock	(139)	(7,603)
Payment of DFT holdback amount	(564)	0
Payments for debt issuance costs	(114)	0
Net cash used in financing activities	(3,673)	(11,821)
Net change in cash, cash equivalents, and restricted cash	(19,350)	(1,098)
Cash, cash equivalents, and restricted cash, beginning of period	119,438	126,562
Cash, cash equivalents, and restricted cash, end of period	$ 100,088	$ 125,464

STOCK-BASED COMPENSATION - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Intrinsic value	$ 8.1
Expected dividend yield	0.00%	0.00%
Unrecognized compensation costs related to non-vested stock options	$ 0.3
Performance-Based
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized stock-based compensation expense	$ 7.1
Weighted-average remaining vesting period	7 months 6 days
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

GOODWILL (Details) - USD ($)	3 Months Ended		9 Months Ended
GOODWILL (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Goodwill [Line Items]
Goodwill	$ 17,922,000		$ 17,922,000		$ 17,922,000
Goodwill impairment	0	$ 0	0	$ 0
Security Solutions
Goodwill [Line Items]
Goodwill	3,000,000		3,000,000		3,000,000
Secure Networks
Goodwill [Line Items]
Goodwill	$ 14,900,000		$ 14,900,000		$ 14,900,000

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

ACCOUNTS RECEIVABLE, NET

9 Months Ended

Sep. 30, 2023

Receivables [Abstract]

ACCOUNTS RECEIVABLE, NET


Table 4: Details of Accounts Receivable, Net
	September 30, 2023		December 31, 2022

	(in thousands)
Billed accounts receivable	$	12,614	$	13,655
Unbilled accounts receivable	7,211		11,657
Contract assets	5,858		14,891
Allowance for credit losses (1)	(259)		(134)
Accounts receivable, net	$	25,424	$	40,069

(1) Includes provision for credit losses, net of recoveries.

As our primary customer base includes agencies of the U.S. government, we have a concentration of credit risk associated with our accounts receivable, as 91% of our billed and unbilled accounts receivable as of September 30, 2023, were directly with U.S. government customers. While we acknowledge the potential material and adverse risk of such a significant concentration of credit risk, our past experience collecting substantially all of such receivables provides us with an informed basis that such risk, if any, is manageable. We perform ongoing credit evaluations of all of our customers and generally do not require collateral or other guarantee from our customers. We maintain allowances for potential losses.

PROPERTY AND EQUIPMENT, NET

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET


Table 6.1: Details of Property and Equipment, Net
	September 30, 2023		December 31, 2022

	(in thousands)
Furniture and equipment	$	15,659	$	16,033
Leasehold improvement	3,211		3,145
Property and equipment, at cost	18,870		19,178
Accumulated depreciation and amortization	(15,480)		(14,391)
Property and equipment, net	$	3,390	$	4,787


Table 6.2: Depreciation and Amortization Expense
	For the Three Months Ended				For the Nine Months Ended
	September 30, 2023		September 30, 2022		September 30, 2023		September 30, 2022

	(in thousands)
Depreciation & amortization expense	$	548	$	619	$	1,700	$	1,776

SHARE REPURCHASES - Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2023	May 24, 2022
Equity [Abstract]
Stock repurchase program, authorized amount		$ 50.0
Stock repurchase program, remaining authorized repurchase amount	$ 38.7

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest [Abstract]
Net loss	$ (8,672)	$ (8,455)	$ (27,442)	$ (39,230)
Other comprehensive loss, net of tax:
Foreign currency translation adjustments	29	(21)	31	(3)
Comprehensive loss	$ (8,643)	$ (8,476)	$ (27,411)	$ (39,233)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

+ Details

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation and Principle of Consolidation	Basis of Presentation and Principle of Consolidation The accompanying unaudited consolidated financial statements include the accounts of Telos and its subsidiaries (see Note 1 – Organization), all of whose issued and outstanding share capital is wholly owned directly and indirectly by Telos Corporation. All intercompany transactions have been eliminated in consolidation.
Basis of Comparison - Revision of Previously Issued Interim Financial Statements	Basis of Comparison - Revision of Previously Issued Interim Financial Statements Certain prior-period amounts have been reclassified to conform to the current period presentation. In the current period, the Company reclassified and presented depreciation and amortization separately from the cost of sales line items. The reclassification had no impact on the statement of operations. During the course of preparing the Company's consolidated financial statements for the year ended December 31, 2022, we identified that stock-based compensation expense related to performance-based restricted stock unit (“PSU”) awards with market conditions was erroneously reversed when those PSUs were forfeited during the three and nine months ended September 30, 2022. Although the Company has determined that the error did not have a material impact on its previously issued interim consolidated financial statements, it revised the previously reported interim financial information in conjunction with the issuance of its quarterly filings on Form 10-Q for the quarter ended September 30, 2023.
Use of Estimates	Use of Estimates Preparing unaudited consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of revenue, expenses, assets and liabilities, and disclosure of contingent assets and liabilities. The Company regularly assesses these estimates; however, actual results could differ from those estimates. We base our estimates on historical experience, currently available information, and various other assumptions that we believe are reasonable under the circumstances. Management evaluates these estimates and assumptions on an ongoing basis, including those relating to revenue recognition on cost estimation on certain contracts, allowance for credit losses, inventory obsolescence, valuation allowance for deferred tax assets, income taxes, certain assumptions related to stock-based compensation, valuation of intangible assets and goodwill, restructuring expenses accruals, and contingencies. Actual results could differ from those estimates. The impact of changes in estimates is recorded in the period in which they become known.
Stock-based Compensation	Stock-based Compensation The Company grants stock-based compensation awards under the 2016 Omnibus Long-Term Incentive Plan, as amended (the "2016 LTIP"). Our 2016 LTIP provides for the grant of stock options, stock appreciation rights, restricted stock, restricted stock units, and dividend equivalent rights to our senior executives, directors, employees, and other eligible service providers. The stock options granted under the 2016 LTIP expire no more than 10 years after the date of grant. The service-based restricted stock units ("RSUs") generally vest in installments over a period of up to three years from the date of grant. The PSUs vest upon the achievement of a defined performance target during a defined performance period. The fair value of each RSU award is based on the closing stock price on the date of grant, while the fair value of the PSU awards with market condition is based on using a Monte Carlo simulation. The Company estimates the fair value of stock options on the date of the grant using an option pricing model. The option pricing model takes into consideration the current share price of the underlying common stock, exercise price of the option, expected term, risk-free interest rate and the volatility of share price. These considerations directly affect the amount of compensation expense that will ultimately be recognized. We recognized these stock-based payment transactions when services from the employees, directors and other eligible service providers are received and recognized a corresponding increase in additional paid-in capital in our unaudited consolidated balance sheets. The measurement objective for these equity awards is the estimated fair value at the date of grant of the equity instruments that we are obligated to issue when the employees, directors and other eligible service providers have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments. The stock-based compensation expense for an award is recognized ratably over the requisite service period, which is generally the vesting period or if it is probable that the performance condition will be satisfied. For the comparative periods, the stock-based payment transactions are recognized in accordance with ASC 718, "Compensation - Stock Compensation" and ASU 2018-07, "Compensation - Stock Compensation (Topic 718): Improvements to Non-employee Share-Based Payment Accounting".
Restructuring Expenses	Restructuring Expenses In the fourth quarter of 2022, the Company committed to a restructuring plan to streamline its workforce and spending to better align its cost structure with its volume of business. The restructuring plan reduced the Company's workforce, with a majority of the affected employees separating from the business in early 2023. In connection with this restructuring plan, we incurred restructuring-related costs, including employee severance and related benefit costs. Employee severance and related benefit costs include cash payments, outplacement services and continuing health insurance coverage. Severance costs pursuant to ongoing-benefit arrangements are recognized when probable and reasonably estimated. Other related costs include external consulting and advisory fees related to implementing the restructuring plan. These costs are recognized at fair value in the period in which the costs are incurred. In the Company's Annual Report on Form 10-K for the year ended December 31, 2022, the Company estimated that the expected restructuring expenses were $2.8 million as of December 31, 2022. In early 2023, the Company updated its total expected restructuring plan costs to $4.0 million, based on the Company's review of the restructuring plan for the remainder of 2023. The restructuring expenses are recorded under "Selling, general and administrative expenses" in the Company's unaudited consolidated statements of operations.
Recent Accounting Pronouncements	Recent Accounting Pronouncements From time to time, new accounting standards are issued by the Financial Accounting Standards Board or other standard-setting bodies and are adopted by the Company as of the specified accounting date. Unless otherwise discussed, the Company believes that issued standards not yet effective will not have a material effect on its financial statements.
Revenue Recognition	We account for revenue in accordance with ASC Topic 606, "Revenue from Contracts with Customers." The unit of account in ASC 606 is a performance obligation, which is a promise in a contract with a customer to transfer a good or service to the customer. The majority of our revenue is recognized over time, as control is transferred continuously to our customers, who receive and consume benefits as we perform. Revenue transferred to customers over time accounted for 89% of our revenue for the three and nine months ended September 30, 2023, and 87% and 91% of our revenue for the three and nine months ended September 30, 2022, respectively. All of our business groups earn services revenue under a variety of contract types, including time and materials, firm-fixed price, firm-fixed price level of effort, and cost-plus fixed fee contract types, which may include variable consideration. For performance obligations in which control does not continuously transfer to the customer, we recognize revenue at the point in time in which each performance obligation is fully satisfied. This coincides with the point in time the customer obtains control of the product or service, which typically occurs upon customer acceptance or receipt of the product or service, given that we maintain control of the product or service until that point. Revenue transferred to customers at a point in time accounted for 11% of our revenue for the three and nine months ended September 30, 2023, and 13% and 9% of our revenue for the three and nine months ended September 30, 2022, respectively. Orders for the sale of software licenses may contain multiple performance obligations, such as maintenance, training, or consulting services, which are typically delivered over time, consistent with the transfer of control disclosed above for the provision of services. When an order contains multiple performance obligations, we allocate the transaction price to the performance obligations based on the standalone selling price of the product or service underlying each performance obligation. The standalone selling price represents the amount we would sell the product or service to a customer on a standalone basis. For certain performance obligations where we are not primarily responsible for fulfilling the promise to provide the goods or services to the customer, do not have inventory risk and have limited discretion in establishing the price for the goods or services, we recognize revenue on a net basis. We provide for anticipated losses on contracts during the period when the loss is determined by recording an expense for the total expected costs that exceed the total estimated revenue for a performance obligation.

- Definition

Disclosure of accounting policy for revenue from contract with customer.

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+ Details

ACCOUNTS RECEIVABLE, NET (Tables)

9 Months Ended

Sep. 30, 2023

Receivables [Abstract]

Schedule of Accounts Receivable, Net


Table 4: Details of Accounts Receivable, Net
	September 30, 2023		December 31, 2022

	(in thousands)
Billed accounts receivable	$	12,614	$	13,655
Unbilled accounts receivable	7,211		11,657
Contract assets	5,858		14,891
Allowance for credit losses (1)	(259)		(134)
Accounts receivable, net	$	25,424	$	40,069

(1) Includes provision for credit losses, net of recoveries.

SHARE REPURCHASES - Schedule of Share Repurchase Program Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Equity [Abstract]
Amount paid for shares repurchased	$ 0	$ 4,681	$ 0	$ 7,683
Number of shares repurchased (in shares)	0	498,731	0	859,170
Average per share price paid (in dollars per share)	$ 0	$ 9.38	$ 0	$ 8.94

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income	Accumulated Deficit
Beginning balance (in shares) at Dec. 31, 2021		66,767,000
Beginning balance at Dec. 31, 2021	$ 180,254	$ 105	$ 367,153	$ (27)	$ (186,977)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(39,230)				(39,230)
Foreign currency translation gain (loss)	(3)			(3)
Restricted stock unit awards vested, net of shares withheld to cover tax withholding (in shares)		1,392,000
Restricted stock unit awards vested, net of shares withheld to cover tax withholding	(3,135)	$ 1	(3,136)
Stock-based compensation	46,830		46,830
Repurchase of common stock (in shares)		(859,000)
Repurchase of common stock	(7,683)		(7,683)
Ending balance (in shares) at Sep. 30, 2022		67,300,000
Ending balance at Sep. 30, 2022	177,033	$ 106	403,164	(30)	(226,207)
Beginning balance (in shares) at Jun. 30, 2022		67,594,000
Beginning balance at Jun. 30, 2022	174,312	$ 106	391,967	(9)	(217,752)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(8,455)				(8,455)
Foreign currency translation gain (loss)	(21)			(21)
Restricted stock unit awards vested, net of shares withheld to cover tax withholding (in shares)		205,000
Restricted stock unit awards vested, net of shares withheld to cover tax withholding	(249)		(249)
Stock-based compensation	16,127		16,127
Repurchase of common stock (in shares)		(499,000)
Repurchase of common stock	(4,681)		(4,681)
Ending balance (in shares) at Sep. 30, 2022		67,300,000
Ending balance at Sep. 30, 2022	$ 177,033	$ 106	403,164	(30)	(226,207)
Beginning balance (in shares) at Dec. 31, 2022	67,431,632	67,431,000
Beginning balance at Dec. 31, 2022	$ 172,354	$ 106	412,708	(55)	(240,405)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(27,442)				(27,442)
Foreign currency translation gain (loss)	31			31
Restricted stock unit awards vested, net of shares withheld to cover tax withholding (in shares)		1,415,000
Restricted stock unit awards vested, net of shares withheld to cover tax withholding	(1,675)	$ 1	(1,676)
Stock-based compensation	18,811		18,811
Issuance of common stock for 401K match (in shares)		777,000
Issuance of common stock for 401K match	$ 1,942	$ 1	1,941
Ending balance (in shares) at Sep. 30, 2023	69,623,209	69,623,000
Ending balance at Sep. 30, 2023	$ 164,021	$ 108	431,784	(24)	(267,847)
Beginning balance (in shares) at Jun. 30, 2023		69,467,000
Beginning balance at Jun. 30, 2023	167,536	$ 108	426,656	(53)	(259,175)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(8,672)				(8,672)
Foreign currency translation gain (loss)	29			29
Restricted stock unit awards vested, net of shares withheld to cover tax withholding (in shares)		156,000
Restricted stock unit awards vested, net of shares withheld to cover tax withholding	(90)		(90)
Stock-based compensation	$ 5,218		5,218
Ending balance (in shares) at Sep. 30, 2023	69,623,209	69,623,000
Ending balance at Sep. 30, 2023	$ 164,021	$ 108	$ 431,784	$ (24)	$ (267,847)

REVISION OF PRIOR YEAR INTERIM FINANCIAL STATEMENTS - Schedule of Statement of Stockholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 167,536	$ 174,312	$ 172,354	$ 180,254
Stock-based compensation	5,218	16,127	18,811	46,830
Net loss	(8,672)	(8,455)	(27,442)	(39,230)
Ending balance	164,021	177,033	164,021	177,033
Additional Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	426,656	391,967	412,708	367,153
Stock-based compensation	5,218	16,127	18,811	46,830
Ending balance	431,784	403,164	431,784	403,164
Accumulated Deficit
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(259,175)	(217,752)	(240,405)	(186,977)
Net loss	(8,672)	(8,455)	(27,442)	(39,230)
Ending balance	$ (267,847)	(226,207)	$ (267,847)	(226,207)
As Previously Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss		(7,340)		(34,612)
As Previously Reported \| Additional Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		388,464		367,153
Stock-based compensation		15,012		42,212
Ending balance		398,546		398,546
As Previously Reported \| Accumulated Deficit
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(214,249)		(186,977)
Net loss		(7,340)		(34,612)
Ending balance		(221,589)		(221,589)
Adjustment
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss		(1,115)		(4,618)
Adjustment \| Additional Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		3,503		0
Stock-based compensation		1,115		4,618
Ending balance		4,618		4,618
Adjustment \| Accumulated Deficit
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(3,503)		0
Net loss		(1,115)		(4,618)
Ending balance		$ (4,618)		$ (4,618)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

OTHER BALANCE SHEET COMPONENTS

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

OTHER BALANCE SHEET COMPONENTS


Table 9.1: Details of Accounts Payable and Other Accrued Liabilities
	September 30, 2023		December 31, 2022

	(in thousands)
Accounts payable	$	2,761	$	12,606
Accrued payables	4,696		9,945
Accounts payable and other accrued liabilities	$	7,457	$	22,551


Table 9.2: Details of Other Current Liabilities
	September 30, 2023		December 31, 2022

	(in thousands)
Other accrued expenses	$	736	$	1,530
Restructuring expenses accrual	679		2,763
Other	424		626
Other current liabilities	$	1,839	$	4,919

SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Schedule of Changes in Restructuring Expenses Accrual


Table 2: Summary of Changes in Restructuring Expenses Accrual
	Severance and related benefit costs (1)		Other related costs		Total

	(in thousands)
Balance at December 31, 2022	$	2,763	$	—	$	2,763
(Adjustments)/charges	(103)		1,300		1,197
Cash payments	(1,981)		(1,300)		(3,281)
Balance at September 30, 2023	$	679	$	—	$	679

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	$ 164,021	$ 167,536	$ 172,354	$ 177,033	$ 174,312	$ 180,254
Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	(24)	$ (53)	(55)	$ (30)	$ (9)	$ (27)
Cumulative foreign currency translation loss
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	(131)		(162)
Cumulative actuarial gain on pension liability adjustment
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive loss	$ 107		$ 107

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

+ Details

INVENTORIES, NET (Tables)

9 Months Ended

Sep. 30, 2023

Inventory Disclosure [Abstract]

Schedule of Inventories, Net


Table 5: Details of Inventories, Net
	September 30, 2023		December 31, 2022

	(in thousands)
Gross inventory	$	1,749	$	3,642
Allowance for inventory obsolescence	(765)		(765)
Inventories, net	$	984	$	2,877

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2023	Nov. 03, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	001-08443
Entity Registrant Name	TELOS CORPORATION
Entity Incorporation, State or Country Code	MD
Entity Tax Identification Number	52-0880974
Entity Address, Address Line One	19886 Ashburn Road
Entity Address, City or Town	Ashburn
Entity Address, State or Province	VA
Entity Address, Postal Zip Code	20147-2358
City Area Code	703
Local Phone Number	724-3800
Title of 12(b) Security	Common stock, $0.001 par value per share
Trading Symbol	TLS
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		69,623,209
Entity Central Index Key	0000320121
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Emmett J. Wood, the brother of our Chairman and CEO, had been an employee of the Company since 1996. In January 2023, he tendered his resignation as an employee, effective February 7, 2023. The amount paid to him as compensation for his remaining tenure in 2023 was $249,000. For the three and nine months ended September 30, 2022, the Company paid him $91,000 and $696,000, respectively. One of the Company’s directors serves as a consultant to the Company. On January 1, 2023, the director and the Company amended the consulting agreement under which he provides services ("2023 consulting agreement"), extending his services through June 30, 2023, with the option to further extend for another six months by mutual agreement of the parties. The Company, at its election, would pay the director's 2023 consultancy fees in a fixed amount, in the form of restricted stock units. Consequently, on January 3, 2023, the Company granted the director 16,859 RSUs, one-half of which vested on March 3, 2023, and the other half vested on May 18, 2023, as compensation for the first half of his 2023 consulting services. In July 2023, the director and the Company amended the 2023 consulting agreement, extending his services through December 31, 2023. The amended 2023 consulting agreement stipulates a firm-fixed monthly retainer fee, plus additional fees and contingent bonus payments upon achievement of certain contract goals, payable in cash. Cash payments made for his consulting services were $32,000 for the three and nine months ended September 30, 2023. On February 1, 2022, the Company granted him 26,091 RSUs for his consulting services in 2022, which RSUs vested quarterly in four equal amounts through the end of the year. No cash payments were made for the three months ended September 30, 2022, while the amounts paid in cash for his consulting services were $25,000 for the nine months ended September 30, 2022.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

STOCK-BASED COMPENSATION (Tables)

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Stock Compensation Expense


Table 12.1: Details of Stock Compensation Expense by Department
	For the Three Months Ended				For the Nine Months Ended
	September 30, 2023		September 30, 2022		September 30, 2023		September 30, 2022

	(in thousands)
Cost of sales – services	$	73	$	929	$	624	$	2,798
Sales and marketing	24		611		125		3,699
Research and development	328		897		1,945		2,884
General and administrative (1)	4,793		13,399		19,768		39,462
Total	$	5,218	$	15,836	$	22,462	$	48,843

(1) During the three and nine months ended September 30, 2023, the stock-based compensation expense related to stock options was $0.1 million and $0.2 million, respectively, and is recorded as part of selling, general and administrative expenses. There was no similar expense in 2022.

Schedule of Restricted Stock Unit Activity


Table 12.2: Restricted Stock Unit Activity
	Service-Based	Performance-Based	Total Shares	Weighted-Average Grant Date Fair Value
Unvested outstanding units as of December 31, 2022	3,570,082	336,785	3,906,867	$	19.53
Granted	1,743,689	—	1,743,689	1.99
Vested	(1,807,929)	—	(1,807,929)	25.96
Forfeited	(396,694)	(71,177)	(467,871)	14.39
Unvested outstanding units as of September 30, 2023	3,109,148	265,608	3,374,756	$	8.34

Schedule of Stock Options Fair Value and Weighted-Average Assumptions


Table 12.3: Stock Options Fair Value and Weighted-Average Assumptions
	For the Nine Months Ended
	September 30, 2023	September 30, 2022
Weighted-average fair value of underlying stock options	$1.06	$—
Expected term (in years)	5.5 - 10.0	0
Risk-free interest rate	3.5%	—%
Expected volatility	30.7% - 35.1%	—%
Expected dividend yield	—%	—%

Schedule of Stock Option Activity


Table 12.4: Stock Option Activity
	Stock Options Outstanding	Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value
Outstanding option balance as of December 31, 2022	—	$	—	0.0	$	—
Granted	400,000	1.80
Exercised	—	—
Forfeited, cancelled, or expired	—	—
Outstanding option balance as of September 30, 2023	400,000	$	1.80	9.6	$	236,000
Exercisable stock option as of September 30, 2023	—	$	—	0.0	$	—

SUPPLEMENTAL CASH FLOW INFORMATION - Schedule of Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash paid during the period for:
Interest	$ 548	$ 523
Income taxes	147	188
Non-cash investing and financing activities:
Operating lease ROU assets obtained in exchange for operating lease liabilities	67	396
Capital expenditure activity in accounts payable and other accrued liabilities	173	400
Issuance of common stock for 401K match	1,943	0
Intangible assets transferred to extinguish other financing obligations	7,089	0
Common stock repurchases under SRP	$ 0	$ 80

STOCK-BASED COMPENSATION - Schedule of Stock Options Fair Value and Weighted-Average Assumptions (Details) - $ / shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average fair value of underlying stock options (in dollars per share)	$ 1.06	$ 0
Expected term (in years)		0 years
Risk-free interest rate	3.50%	0.00%
Expected volatility rate, minimum	30.70%
Expected volatility rate, maximum	35.10%
Expected volatility		0.00%
Expected dividend yield	0.00%	0.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)	5 years 6 months
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (in years)	10 years

DEBT AND OTHER OBLIGATIONS	9 Months Ended
DEBT AND OTHER OBLIGATIONS	Sep. 30, 2023
Debt Disclosure [Abstract]
DEBT AND OTHER OBLIGATIONS	DEBT AND OTHER OBLIGATIONS Revolving Credit Facility On December 30, 2022, we entered into a Credit Agreement (the "Credit Agreement"), by and among the Company, as borrower, Xacta Corporation, ubIQuity.com, inc, Teloworks, Inc., and Telos Identity Management Solutions, LLC, as guarantors, the lenders party thereto (the "Lenders"), and JPMorgan Chase Bank N.A., as administrative agent for the Lenders (in such capacity, the "Agent"). The Credit Agreement provides for a $30.0 million senior secured revolving credit facility with a maturity date of December 30, 2025, with the option of issuing letters of credit thereunder with a sub-limit of $5.0 million, and with an uncommitted expansion feature of up to $30.0 million of additional revolver capacity (the "Loan"). The Loan is subject to acceleration in the event of customary events of default. The Company has not drawn any amount under the Loan. Borrowings under the Credit Agreement will accrue interest, at our option, at one of three variable rates, plus a specified margin. We can elect to borrow at (i) the Alternative Base Rate, plus 0.9%; (ii) Adjusted Daily Simple Secured Overnight Financing Rate ("SOFR"), plus 1.9%; and (iii) Adjusted Term SOFR, plus 1.9%, as such capitalized terms are defined and calculated in the Credit Agreement. The Company may elect to convert borrowings from one type of borrowing to another type per the terms of the Credit Agreement. After the occurrence and during the continuance of any event of default, the interest rate may increase by an additional 2.0%. We are obligated to pay accrued interest (i) with respect to amounts accruing interest based on the Alternative Base Rate, each calendar quarter and on the maturity date, (ii) with respect to amounts accruing interest based on Adjusted Daily Simple SOFR, on each one-month anniversary of the borrowing and on the maturity date, and (iii) with respect to amounts accruing interest based on Adjusted Term SOFR, at the end of the period specified per the Credit Agreement and on the maturity date. Upon five, three, or one day's prior notice, as applicable, we may prepay any portion or the entire amount of the Loan. We also paid costs and customary fees, including a closing fee, commitment fees and letter of credit participation fee, if any, payable to the Agent and Lenders, as applicable, in connection with the Loan. The Loan under the Credit Agreement is collateralized by substantially all of the Company's assets, including the Company's pledge of its domestic and material foreign subsidiary equity interests. The Loan has various covenants that may, among other things, affect our ability to create, incur, assume or suffer any indebtedness, merge into or consolidate with another entity, acquire entity interests, sell or transfer certain assets, enter into certain arrangements (such as sale and leaseback and swap agreements) or restrictive agreements, pay dividends and make certain restricted payments, and amend material documents related to any subordinated indebtedness and corporate agreements. The Credit Agreement also requires certain financial covenants to maintain a Senior Leverage Ratio (as defined in the Credit Agreement) on the last day of any fiscal quarter, no greater than 3-to-1. We were in compliance with all covenants as of September 30, 2023. The occurrence of an event of default under the Credit Agreement could result in the Loan and other obligations becoming immediately due and payable and allow the Lenders to exercise all rights and remedies available to them under the Credit Agreement. On April 12, 2023, the Credit Agreement was amended to exclude from collateral the (i) amount collectible from a third party related to an Accounts Receivable Purchase Agreement and (ii) receivables generated by the Company from the sale of goods supplied to this third party in an amount not to exceed $25.0 million. Other Financing Obligations We entered into a Master Purchase Agreement ("MPA") with a third-party buyer ("Buyer") for $9.1 million relating to software licenses under a specific delivery order ("DO") with our customer, resulting in proceeds from other financing obligations of $9.1 million in November 2022. Under the MPA, we sold, assigned and transferred all of our rights, title and interest in (i) the DO payments from the customer and (ii) the underlying licenses. The DO covers a base period with an option for the customer to exercise three additional 12-month periods through January 2026. The DO payments assigned to the Buyer are billable to the customer at the beginning of the base period and for each option year exercised. The underlying licenses were acquired for resale, see Note 8 – Intangible Assets, net for further details. On February 9, 2023, the customer notified us that it would not exercise the first option period under the DO. The MPA provides that, if the customer terminates the DO for non-renewal and the Buyer reasonably concludes that the customer's actions constitute grounds for filing a claim with the customer's contracting officer, the Buyer and Telos will cooperate in preparing such a claim, which would be filed in Telos' name. The Buyer has notified Telos of its intent to pursue a claim against the customer. Concurrently, the Company transferred all the rights, title and interest in the underlying licenses in exchange for the extinguishment of the outstanding financing obligations. The Company evaluated the transfer of the underlying licenses as consideration paid for the outstanding financing obligations under ASC 470-10, Debt, and the provisions of the MPA, and concluded that the transaction resulted in an extinguishment of debt. The Company recorded the difference between the carrying value of the Company's debt instrument and the underlying licenses as a gain on early extinguishment of other financing obligations. No gain was reported for the three months ended September 30, 2023. For the nine months ended September 30, 2023, the Company reported a gain of $1.4 million, which was recorded as "Other income" in the unaudited consolidated statements of operations.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

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+ Details

DEBT AND OTHER OBLIGATIONS - Other Financing Obligations (Details)	3 Months Ended	9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 USD ($) extension_option	Nov. 30, 2022 USD ($)
Debt Instrument [Line Items]
Other income	$ 0	$ 1,400,000
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| Software Licenses Under Delivery Order
Debt Instrument [Line Items]
Consideration received			$ 9,100,000
Number of exercisable options \| extension_option		3
Period of exercisable extension options		12 months

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

LOSS PER SHARE (Details) - shares	3 Months Ended		9 Months Ended
LOSS PER SHARE (Details) - shares	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total (in shares)	667,000	833,000	522,000	435,000
Unvested antidilutive stock units excluded from the dilutive effect (stock units) (in shares)	265,608	336,785	265,608	336,785
Unvested restricted stock and restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total (in shares)	667,000	833,000	522,000	435,000

STOCK-BASED COMPENSATION

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

STOCK-BASED COMPENSATION

Stock-based compensation expense recognized for restricted stock units and stock options granted to employees and non-employees is included in the consolidated statement of operations. There were no income tax benefits recognized on the stock-based compensation expense for both periods.


Table 12.1: Details of Stock Compensation Expense by Department
	For the Three Months Ended				For the Nine Months Ended
	September 30, 2023		September 30, 2022		September 30, 2023		September 30, 2022

	(in thousands)
Cost of sales – services	$	73	$	929	$	624	$	2,798
Sales and marketing	24		611		125		3,699
Research and development	328		897		1,945		2,884
General and administrative (1)	4,793		13,399		19,768		39,462
Total	$	5,218	$	15,836	$	22,462	$	48,843

Restricted Stock


Table 12.2: Restricted Stock Unit Activity
	Service-Based	Performance-Based	Total Shares	Weighted-Average Grant Date Fair Value
Unvested outstanding units as of December 31, 2022	3,570,082	336,785	3,906,867	$	19.53
Granted	1,743,689	—	1,743,689	1.99
Vested	(1,807,929)	—	(1,807,929)	25.96
Forfeited	(396,694)	(71,177)	(467,871)	14.39
Unvested outstanding units as of September 30, 2023	3,109,148	265,608	3,374,756	$	8.34

As of September 30, 2023, the intrinsic value of the RSUs and PSUs outstanding and vested or expected to vest was $8.1 million. There were approximately $7.1 million of total compensation costs related to stock-based awards not yet recognized as of September 30, 2023, which is expected to be recognized on a straight-line basis over a weighted average remaining vesting period of 0.6 years.

Stock Options

The Company uses the Black-Scholes option pricing model to calculate the estimated fair value of stock options on the date of grant. Option awards are generally granted with an exercise price equal to the market price of the Company's stock at the date of grant. The following weighted-average assumptions are used in the Black-Scholes valuation model to estimate the fair value of stock option awards, as granted.

•Expected term of the option – For options granted to employees and directors, the Company estimates the term over which option holders are expected to hold their stock option by using the "simplified method" in accordance with Staff Accounting Bulletin ("SAB") No. 107, Share-Based Payments, and SAB No. 110, Simplified Method for Plain Vanilla Share Options, to calculate the expected term of stock options determined to be "plain vanilla." The Company's stock option exercise history does not provide a reasonable basis to compute the expected term for stock options. Under this approach, the expected term is presumed to be a midpoint between the vesting date and the contractual end of the stock option grant. For options granted to non-employees, the Company elected to use the contractual term as the expected term.

•Risk-free interest rate – Based on the daily yield curve rates for U.S. Treasury obligations with terms that approximate the expected term of the stock options.

•Expected volatility – Due to the absence of the Company's historical price volatility for the expected contractual term of the stock options, the Company utilized the historical price volatility of a peer group.

•Expected dividend yield – The Company has not declared dividends, nor does it expect to in the foreseeable future. Therefore, a zero value was assumed for the expected dividend yield.


Table 12.3: Stock Options Fair Value and Weighted-Average Assumptions
	For the Nine Months Ended
	September 30, 2023	September 30, 2022
Weighted-average fair value of underlying stock options	$1.06	$—
Expected term (in years)	5.5 - 10.0	0
Risk-free interest rate	3.5%	—%
Expected volatility	30.7% - 35.1%	—%
Expected dividend yield	—%	—%


Table 12.4: Stock Option Activity
	Stock Options Outstanding	Weighted-Average Exercise Price		Weighted-Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value
Outstanding option balance as of December 31, 2022	—	$	—	0.0	$	—
Granted	400,000	1.80
Exercised	—	—
Forfeited, cancelled, or expired	—	—
Outstanding option balance as of September 30, 2023	400,000	$	1.80	9.6	$	236,000
Exercisable stock option as of September 30, 2023	—	$	—	0.0	$	—

The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying stock option awards and the quoted closing price of the Company's common stock as of September 30, 2023.

The fair value of the stock options is expensed on a straight-line basis over the vesting period of one year, including the stock options granted to directors, as the next annual stockholders meeting is expected to occur at the same approximate time each year.

As of September 30, 2023, there were approximately $0.3 million of unrecognized compensation costs related to non-vested stock options.

REVENUE RECOGNITION (Tables)

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

Schedule of Revenue by Customer Type


Table 3.1: Revenue by Customer Type
	For the Three Months Ended						For the Nine Months Ended
	September 30, 2023			September 30, 2022			September 30, 2023			September 30, 2022
	Amount		%	Amount		%	Amount		%	Amount		%

	(dollars in thousands)
Federal	$	32,955	91 %	$	60,294	95 %	$	93,456	90 %	$	160,351	95 %
State & local, and commercial	3,231		9 %	3,299		5 %	10,863		10 %	9,193		5 %
Total revenue	$	36,186	100 %	$	63,593	100 %	$	104,319	100 %	$	169,544	100 %


Table 3.2: Revenue by Contract Type
	For the Three Months Ended						For the Nine Months Ended
	September 30, 2023			September 30, 2022			September 30, 2023			September 30, 2022
	Amount		%	Amount		%	Amount		%	Amount		%

	(dollars in thousands)
Firm fixed-price	$	27,809	77 %	$	54,055	85 %	$	80,116	77 %	$	140,636	83 %
Time-and-materials	3,504		10 %	3,457		5 %	10,608		10 %	9,104		5 %
Cost plus fixed-fee	4,873		13 %	6,081		10 %	13,595		13 %	19,804		12 %
Total revenue	$	36,186	100 %	$	63,593	100 %	$	104,319	100 %	$	169,544	100 %

Schedules of Revenue Concentration Greater than 10% of Total Revenue

Table 3.3: Revenue Concentration Greater than 10% of Total Revenue

For the Three Months Ended

For the Nine Months Ended

September 30, 2023

September 30, 2022

September 30, 2023

September 30, 2022

U.S. Department of Defense ("DoD")

61%

77 %

65%

74 %

Schedule of Contract Balances


Table 3.4: Contract Balances
	Balance Sheet Presentation	September 30, 2023		December 31, 2022

		(in thousands)
Billed accounts receivables (1)	Accounts receivable, net	$	12,355	$	13,521
Unbilled accounts receivable	Accounts receivable, net	7,211		11,657
Contract assets	Accounts receivable, net	5,858		14,891
Contract liabilities	Contract liabilities	5,775		6,444

(1) Net of allowance for credit losses.

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Legal Proceedings On February 7, 2022, Telos and certain of its current and former officers were named as defendants in a lawsuit filed in the United States District Court for the Eastern District of Virginia ("Court"). In the complaint, the Plaintiffs, who purported to represent a class of purchasers of Telos common stock between November 19, 2020, and March 16, 2022, alleged that the defendants violated securities laws by failing to disclose delays relating to the launch of certain contracts between Telos and the Transportation Security Administration ("TSA") and the Centers for Medicare and Medicaid Services and to take into account those delays when providing a financial forecast for the Company's 2021 performance. On June 15, 2022, the Plaintiffs filed a consolidated complaint that added claims (i) concerning Telos' disclosure of revenue projections for these contracts, (ii) against the directors of Telos at the time of its initial public offering, and (iii) pursuant to Sections 11 and 15 of the Securities Act of 1933. On February 1, 2023, the Court dismissed the lawsuit in its entirety for failure to state a claim. The Court's order of dismissal provided the Plaintiffs the opportunity to file a motion for leave to file an amended complaint, should they have a good faith basis to do so. On March 13, 2023, the Court granted the parties' consent motion permitting the filing of a consolidated amended class action complaint and establishing a briefing schedule for Telos' motion to dismiss that amended complaint. On April 14, 2023, Telos moved to dismiss the consolidated amended class action complaint. At the conclusion of a hearing held on June 21, 2023, the Court dismissed the consolidated amended class action complaint with prejudice. No appeal from the order of dismissal was taken, and it is final. From time to time, the Company may be a party to litigation or claims arising in the ordinary course of business. Management does not believe that there are litigation or claims that would have a material adverse effect on the business, or the unaudited consolidated financial statements of the Company as of September 30, 2023. Other - Government Contracts As a U.S. government contractor, we are subject to various audits and investigations by the U.S. government to determine whether our operations are being conducted in accordance with applicable regulatory requirements. U.S. government investigations of our operations, whether relating to government contracts or conducted for other reasons, could result in administrative, civil, or criminal liabilities, including repayments, fines or penalties being imposed upon us, suspension, proposed debarment, debarment from eligibility for future U.S. government contracting, or suspension of export privileges. Suspension or debarment could have a material adverse effect on us because of our dependence on contracts with the U.S. government. U.S. government investigations often take years to complete and many result in no adverse action against us. We also provide products and services to customers outside of the United States, which are subject to U.S. and foreign laws and regulations and foreign procurement policies and practices. Our compliance with local regulations or applicable U.S. government regulations also may be audited or investigated.

SUPPLEMENTAL CASH FLOW INFORMATION

9 Months Ended

Sep. 30, 2023

Quarterly Financial Information Disclosure [Abstract]

SUPPLEMENTAL CASH FLOW INFORMATION


Table 19.1: Details of Cash, Cash Equivalents, and Restricted Cash
	September 30, 2023		December 31, 2022

	(in thousands)
Cash and cash equivalents	$	99,953	$	119,305
Restricted cash (1)	135		133
Cash, cash equivalents, and restricted cash	$	100,088	$	119,438

(1) Restricted cash consists of a commercial money market account held as a deposit on the Ashburn lease and is recorded under "Other assets" on the unaudited consolidated balance sheets.


Table 19.2: Supplemental Cash Flow Information
	For the Nine Months Ended
	September 30, 2023		September 30, 2022

	(in thousands)
Cash paid during the period for:
Interest	$	548	$	523
Income taxes	147		188
Non-cash investing and financing activities:
Operating lease ROU assets obtained in exchange for operating lease liabilities	$	67	$	396
Capital expenditure activity in accounts payable and other accrued liabilities	173		400
Issuance of common stock for 401K match	1,943		—
Intangible assets transferred to extinguish other financing obligations	7,089		—
Common stock repurchases under SRP	—		80

INTANGIBLE ASSETS, NET

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS, NET


Table 8.1: Details of Intangible Assets, Net
		September 30, 2023						December 31, 2022
	Estimated Useful Life	Gross Carrying Amount		Accumulated Amortization		Net Carrying Value		Gross Carrying Amount		Accumulated Amortization		Net Carrying Value

	(in years)	(in thousands)
Acquired technology	8	$	3,630	$	(983)	$	2,647	$	3,630	$	(643)	$	2,987
Customer relationship	3	40		(29)		11		40		(19)		21
Software development costs (1)	2 - 5	46,729		(10,403)		36,326		35,080		(7,793)		27,287
Subtotal		50,399		(11,415)		38,984		38,750		(8,455)		30,295
Software held for resale (2)		—		—		—		7,120		—		7,120
Total		$	50,399	$	(11,415)	$	38,984	$	45,870	$	(8,455)	$	37,415

(1) An impairment charge of $0.3 million was recorded against software development costs in the third quarter of 2023 related to the write-off of a certain software project.

(2) This amount is net of $0.6 million charged into cost for sales for the period ended December 31, 2022. See Note 10 – Debt and Other Obligations for related details.

The Company evaluates its intangible assets for potential impairment whenever there is evidence that events or changes in circumstances indicate that the carrying value may not be recoverable. As a result of the interim assessment, the Company identified conditions demonstrating an impairment of certain software development costs. An impairment charge of $0.3 million was recorded under "Research and Development" expenses in the Company's unaudited consolidated statements of operations for the three and nine months ended September 30, 2023. No similar impairment charges were recorded during the three and nine months ended September 30, 2022.

No impairment charges were recorded on other intangible assets during the three and nine months ended September 30, 2023, and 2022.


Table 8.2: Amortization Expense
	For the Three Months Ended				For the Nine Months Ended
	September 30, 2023		September 30, 2022		September 30, 2023		September 30, 2022

	(in thousands)
Amortization expense related to:
Software development costs - cost of sales (1)	$	1,767	$	—	$	1,767	$	—
Software development costs - research and development	(19)		354		843		1,034
Other intangible assets - general and administrative	117		117		350		284
Total	$	1,865	$	471	$	2,960	$	1,318

(1) Amortization expense for software development costs related to assets to be sold, leased, or otherwise marketed are charged under cost of sales on the unaudited consolidated statements of operations.

ORGANIZATION	9 Months Ended
ORGANIZATION	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	ORGANIZATIONTelos Corporation, together with its subsidiaries (collectively, the "Company," "we," "our" or "Telos"), a Maryland corporation, is a leading provider of cyber, cloud and enterprise security solutions for the world's most security-conscious organizations. We own all of the issued and outstanding shares of Xacta Corporation and ubIQuity.com, inc. (a holding company for Xacta Corporation), and 100% ownership interest in Telos Identity Management Solutions, LLC ("Telos ID"), Teloworks, Inc., and Telos APAC Pte. Ltd.

ACCOUNTS RECEIVABLE, NET - Schedule of Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accounts Receivable, after Allowance for Credit Loss [Abstract]
Billed accounts receivable	$ 12,614	$ 13,655
Unbilled accounts receivable	7,211	11,657
Contract assets	5,858	14,891
Allowance for credit losses	(259)	(134)
Accounts receivable, net	$ 25,424	$ 40,069

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)

9 Months Ended

Sep. 30, 2023

Quarterly Financial Information Disclosure [Abstract]

Schedule of Cash and Cash Equivalents


Table 19.1: Details of Cash, Cash Equivalents, and Restricted Cash
	September 30, 2023		December 31, 2022

	(in thousands)
Cash and cash equivalents	$	99,953	$	119,305
Restricted cash (1)	135		133
Cash, cash equivalents, and restricted cash	$	100,088	$	119,438

(1) Restricted cash consists of a commercial money market account held as a deposit on the Ashburn lease and is recorded under "Other assets" on the unaudited consolidated balance sheets.

Schedule of Restrictions on Cash and Cash Equivalents


Table 19.1: Details of Cash, Cash Equivalents, and Restricted Cash
	September 30, 2023		December 31, 2022

	(in thousands)
Cash and cash equivalents	$	99,953	$	119,305
Restricted cash (1)	135		133
Cash, cash equivalents, and restricted cash	$	100,088	$	119,438

(1) Restricted cash consists of a commercial money market account held as a deposit on the Ashburn lease and is recorded under "Other assets" on the unaudited consolidated balance sheets.

Schedule of Supplemental Cash Flow Information


Table 19.2: Supplemental Cash Flow Information
	For the Nine Months Ended
	September 30, 2023		September 30, 2022

	(in thousands)
Cash paid during the period for:
Interest	$	548	$	523
Income taxes	147		188
Non-cash investing and financing activities:
Operating lease ROU assets obtained in exchange for operating lease liabilities	$	67	$	396
Capital expenditure activity in accounts payable and other accrued liabilities	173		400
Issuance of common stock for 401K match	1,943		—
Intangible assets transferred to extinguish other financing obligations	7,089		—
Common stock repurchases under SRP	—		80

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)

9 Months Ended

Sep. 30, 2023

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Loss


Table 14: Details of Accumulated Other Comprehensive Loss
	September 30, 2023		December 31, 2022

	(in thousands)
Cumulative foreign currency translation loss	$	(131)	$	(162)
Cumulative actuarial gain on pension liability adjustment	107		107
Accumulated other comprehensive loss	$	(24)	$	(55)

REVENUE RECOGNITION - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Contract with customer, liability, revenue recognized	$ 1.2	$ 0.9	$ 5.3	$ 5.0
Remaining performance obligations	$ 79.0		$ 79.0
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-10-01
Disaggregation of Revenue [Line Items]
Remaining performance obligation (as a percent)	84.00%		84.00%
Remaining performance obligation, period (in years)	12 months		12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-10-01
Disaggregation of Revenue [Line Items]
Remaining performance obligation, period (in years)
Revenue from Contract with Customer, Product and Service Benchmark \| Revenue Timing of Transfer of Goods or Service \| Transferred over Time
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	89.00%	87.00%	89.00%	91.00%
Revenue from Contract with Customer, Product and Service Benchmark \| Revenue Timing of Transfer of Goods or Service \| Transferred at Point in Time
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	11.00%	13.00%	11.00%	9.00%

REVENUE RECOGNITION - Schedule of Revenue by Customer Type and Revenue Concentration Greater than 10% of Total Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Total revenue	$ 36,186	$ 63,593	$ 104,319	$ 169,544
Revenue from Contract with Customer, Product and Service Benchmark \| Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Total revenue	$ 36,186	$ 63,593	$ 104,319	$ 169,544
Concentration risk, percentage	100.00%	100.00%	100.00%	100.00%
Revenue from Contract with Customer, Product and Service Benchmark \| Customer Concentration Risk \| Firm fixed-price
Disaggregation of Revenue [Line Items]
Total revenue	$ 27,809	$ 54,055	$ 80,116	$ 140,636
Concentration risk, percentage	77.00%	85.00%	77.00%	83.00%
Revenue from Contract with Customer, Product and Service Benchmark \| Customer Concentration Risk \| Time-and-materials
Disaggregation of Revenue [Line Items]
Total revenue	$ 3,504	$ 3,457	$ 10,608	$ 9,104
Concentration risk, percentage	10.00%	5.00%	10.00%	5.00%
Revenue from Contract with Customer, Product and Service Benchmark \| Customer Concentration Risk \| Cost plus fixed-fee
Disaggregation of Revenue [Line Items]
Total revenue	$ 4,873	$ 6,081	$ 13,595	$ 19,804
Concentration risk, percentage	13.00%	10.00%	13.00%	12.00%
Federal \| Revenue from Contract with Customer, Product and Service Benchmark \| Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Total revenue	$ 32,955	$ 60,294	$ 93,456	$ 160,351
Concentration risk, percentage	91.00%	95.00%	90.00%	95.00%
State & local, and commercial \| Revenue from Contract with Customer, Product and Service Benchmark \| Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Total revenue	$ 3,231	$ 3,299	$ 10,863	$ 9,193
Concentration risk, percentage	9.00%	5.00%	10.00%	5.00%
U.S. Department of Defense ("DoD") \| Revenue from Contract with Customer, Product and Service Benchmark \| Customer Concentration Risk
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	61.00%	77.00%	65.00%	74.00%

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Total revenue	$ 36,186	$ 63,593	$ 104,319	$ 169,544
Depreciation and amortization	1,945	191	2,291	602
Total cost of sales	23,173	42,648	65,465	108,799
Gross profit	13,013	20,945	38,854	60,745
Selling, general and administrative expenses
Sales and marketing	1,728	3,042	5,164	13,035
Research and development	3,154	3,981	8,633	13,900
General and administrative	17,824	22,706	57,187	72,997
Total selling, general and administrative expenses	22,706	29,729	70,984	99,932
Operating loss	(9,693)	(8,784)	(32,130)	(39,187)
Other income	1,222	518	5,367	648
Interest expense	(178)	(181)	(611)	(558)
Loss before income taxes	(8,649)	(8,447)	(27,374)	(39,097)
Provision for income taxes	(23)	(8)	(68)	(133)
Net loss	$ (8,672)	$ (8,455)	$ (27,442)	$ (39,230)
Net loss per share:
Basic (in dollars per share)	$ (0.12)	$ (0.13)	$ (0.40)	$ (0.58)
Diluted (in dollars per share)	$ (0.12)	$ (0.13)	$ (0.40)	$ (0.58)
Weighted-average shares outstanding:
Basic (in shares)	69,571	67,493	69,062	67,641
Diluted (in shares)	69,571	67,493	69,062	67,641
Services
Total revenue	$ 34,385	$ 55,305	$ 94,866	$ 153,683
Total cost of sales	20,683	36,555	58,613	97,311
Products
Total revenue	1,801	8,288	9,453	15,861
Total cost of sales	$ 545	$ 5,902	$ 4,561	$ 10,886

SEGMENT INFORMATION (Tables)

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

Schedule of Operations by Business Segment


Table 17: Results of Operations by Business Segment
	For the Three Months Ended				For the Nine Months Ended
	September 30, 2023		September 30, 2022		September 30, 2023		September 30, 2022

	(in thousands)
Revenue
Security Solutions	$	19,795	$	32,440	$	56,764	$	90,178
Secure Networks	16,391		31,153		47,555		79,366
Total revenue	36,186		63,593		104,319		169,544
Gross profit
Security Solutions	9,354		15,577		29,179		47,062
Secure Networks	3,659		5,368		9,675		13,683
Total gross profit	13,013		20,945		38,854		60,745
Selling, general and administrative expenses	22,706		29,729		70,984		99,932
Operating loss	(9,693)		(8,784)		(32,130)		(39,187)
Other income	1,222		518		5,367		648
Interest expense	(178)		(181)		(611)		(558)
Loss before income taxes	(8,649)		(8,447)		(27,374)		(39,097)
Provision for income taxes	(23)		(8)		(68)		(133)
Net loss	$	(8,672)	$	(8,455)	$	(27,442)	$	(39,230)

ACCUMULATED OTHER COMPREHENSIVE LOSS

9 Months Ended

Sep. 30, 2023

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE LOSS

Our functional currency is the U.S. dollar. For one of our wholly-owned subsidiaries, the functional currency is the local currency. For this subsidiary, the translation of its foreign currency into U.S. dollars is performed for assets and liabilities using current foreign currency exchange rates in effect at the balance sheet date and for revenue and expense accounts using average foreign currency exchange rates during the periods presented. Translation gains and losses are included in stockholders’ equity as a component of accumulated other comprehensive losses.


Table 14: Details of Accumulated Other Comprehensive Loss
	September 30, 2023		December 31, 2022

	(in thousands)
Cumulative foreign currency translation loss	$	(131)	$	(162)
Cumulative actuarial gain on pension liability adjustment	107		107
Accumulated other comprehensive loss	$	(24)	$	(55)

STOCK-BASED COMPENSATION - Schedule of Stock-Based Compensation Expense Incurred (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total	$ 5,218,000	$ 15,836,000	$ 22,462,000	$ 48,843,000
Stock Options
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total	100,000	0	200,000	0
Sales and marketing
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total	24,000	611,000	125,000	3,699,000
Research and development
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total	328,000	897,000	1,945,000	2,884,000
General and administrative
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total	4,793,000	13,399,000	19,768,000	39,462,000
Cost of sales – services \| Cost of sales – services
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total	$ 73,000	$ 929,000	$ 624,000	$ 2,798,000

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Stockholders’ equity:
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized (in shares)	250,000,000	250,000,000
Common stock, issued (in shares)	69,623,209	67,431,632
Common stock, outstanding (in shares)	69,623,209	67,431,632

SHARE REPURCHASES

9 Months Ended

Sep. 30, 2023

Equity [Abstract]

SHARE REPURCHASES

On May 24, 2022, the Company announced that the Board of Directors approved a new share repurchase program ("SRP") authorizing the Company to repurchase up to $50.0 million of its common stock. Pursuant to this authorization, the Company may repurchase shares of its common stock on a discretionary basis from time to time through open market purchases. The repurchase program has no expiration date and may be modified, suspended, or terminated at any time. As of September 30, 2023, there was approximately $38.7 million of the authorization remaining for future common stock repurchases under the SRP.


Table 13: Share Repurchase Program Activity
	For the Three Months Ended				For the Nine Months Ended
	September 30, 2023		September 30, 2022		September 30, 2023		September 30, 2022

	(in thousands, except per share and share data)
Amount paid for shares repurchased (1)	$	—	$	4,681	$	—	$	7,683
Number of shares repurchased	—		498,731		—		859,170
Average per share price paid (1)	$	—	$	9.38	$	—	$	8.94

(1) Includes commissions paid for repurchases on the open market.

ACQUISITION (Details) - USD ($) $ in Millions	Jul. 30, 2021	Feb. 02, 2023
Asset Purchase Agreement
Business Acquisition [Line Items]
Total consideration transferred	$ 6.7
Consideration transferred related to a pre-existing contractual arrangement	0.3
Cash payment for acquisition	5.9
Acquisition holdback	$ 0.6
Business combination, consideration transferred, liabilities incurred, cash holdback period	18 months
Contingent consideration	$ 0.5
Diamond Fortress Technologies
Business Acquisition [Line Items]
Contingent consideration		$ 0.6

REVENUE RECOGNITION - Schedule of Contract Balances (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Billed accounts receivables	$ 12,355	$ 13,521
Unbilled accounts receivable	7,211	11,657
Contract assets	5,858	14,891
Contract liabilities	$ 5,775	$ 6,444

LOSS PER SHARE

9 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

LOSS PER SHARE

For the period of net loss, potentially dilutive securities are not included in the calculation of diluted net earnings/(loss) per share, because to do so would be anti-dilutive.


Table 15: Potentially Dilutive Securities
	For the Three Months Ended		For the Nine Months Ended
	September 30, 2023	September 30, 2022	September 30, 2023	September 30, 2022

	(in thousands)
Unvested restricted stock and restricted stock units	667	833	522	435
Total	667	833	522	435

For the three and nine months ended September 30, 2023, and 2022, the outstanding PSUs aggregating to 265,608 and 336,785, respectively, have been excluded from the calculation of potentially dilutive securities above because the issuance of shares is contingent upon the satisfaction of certain conditions that were not satisfied by the end of the period.

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SEGMENT INFORMATION - Narrative (Details)	9 Months Ended
SEGMENT INFORMATION - Narrative (Details)	Sep. 30, 2023 segment
Segment Reporting [Abstract]
Number of operating segments	2
Number of reportable segments	2

OTHER BALANCE SHEET COMPONENTS - Schedule of Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Other accrued expenses	$ 736	$ 1,530
Restructuring expenses accrual	679	2,763
Other	424	626
Other current liabilities	$ 1,839	$ 4,919

INTANGIBLE ASSETS, NET - Schedule of Amortization Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Software development costs - cost of sales	$ 1,767	$ 0	$ 1,767	$ 0
Total	1,865	471	2,960	1,318
Research and development
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	(19)	354	843	1,034
General and administrative
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 117	$ 117	$ 350	$ 284

ACQUISITION	9 Months Ended
ACQUISITION	Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract]
ACQUISITION	ACQUISITIONOn July 30, 2021, the Company acquired the assets of Diamond Fortress Technologies ("DFT") and wholly-owned subsidiaries for a total purchase consideration of $6.7 million, inclusive of $0.3 million related to a pre-existing contractual arrangement with DFT. Upon closing, $5.9 million of cash was paid with an additional $0.6 million payable to DFT 18 months after the close date (the "holdback"). The holdback amount has been discounted to its present value of $0.5 million using a discount rate relevant to the acquisition. On February 2, 2023, the Company paid DFT the holdback amount of $0.6 million.

RELATED PARTY TRANSACTIONS (Details) - USD ($)					3 Months Ended		9 Months Ended
RELATED PARTY TRANSACTIONS (Details) - USD ($)	Feb. 07, 2023	Jan. 03, 2023	Jan. 01, 2023	Feb. 01, 2022	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Related Party Transaction [Line Items]
Grants in period (in shares)							1,743,689
Related Party
Related Party Transaction [Line Items]
Extension period			6 months
Related party transaction, amounts of transaction					$ 32,000	$ 0	$ 32,000	$ 25,000
Related Party \| Emmett J. Wood
Related Party Transaction [Line Items]
Compensation paid	$ 249,000					$ 91,000		$ 696,000
Related Party \| Restricted Stock
Related Party Transaction [Line Items]
Grants in period (in shares)		16,859		26,091
Related Party \| Restricted Stock \| Share-based Payment Arrangement, Tranche One
Related Party Transaction [Line Items]
Award vesting rights, percentage				25.00%
Related Party \| Restricted Stock \| Share-based Payment Arrangement, Tranche Two
Related Party Transaction [Line Items]
Award vesting rights, percentage		50.00%		25.00%
Related Party \| Restricted Stock \| Share-based Payment Arrangement, Tranche Three
Related Party Transaction [Line Items]
Award vesting rights, percentage		50.00%		25.00%
Related Party \| Restricted Stock \| Share-based Payment Arrangement, Tranche Four
Related Party Transaction [Line Items]
Award vesting rights, percentage				25.00%

REVISION OF PRIOR YEAR INTERIM FINANCIAL STATEMENTS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Error Corrections and Prior Period Adjustments Restatement [Line Items]
General and administrative	$ 17,824	$ 22,706	$ 57,187	$ 72,997
Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
General and administrative		$ 1,115		$ 4,618

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

SUPPLEMENTAL CASH FLOW INFORMATION - Schedule of Cash, Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Quarterly Financial Information Disclosure [Abstract]
Cash and cash equivalents	$ 99,953	$ 119,305
Restricted cash	135	133
Cash, cash equivalents, and restricted cash	$ 100,088	$ 119,438	$ 125,464	$ 126,562

REVISION OF PRIOR YEAR INTERIM FINANCIAL STATEMENTS

9 Months Ended

Sep. 30, 2023

Accounting Changes and Error Corrections [Abstract]

REVISION OF PRIOR YEAR INTERIM FINANCIAL STATEMENTS

During the course of preparing the Company's consolidated financial statements for the year ended December 31, 2022, we identified that stock-based compensation expense related to the PSU awards with market conditions was erroneously reversed when those PSUs were forfeited. Due to the error, general and administrative expense was understated by $1.1 million and $4.6 million for the three and nine months ended September 30, 2022. Although the Company has determined that the error did not have a material impact on its previously issued interim consolidated financial statements, it revised the previously reported interim financial information in conjunction with the issuance of its quarterly filings on Form 10-Q for the quarter ended September 30, 2023. The errors had no net impact on cash flows from operating, investing or financing activities in the consolidated statement of cash flows.

The following tables set forth the effects of the revisions of previously issued unaudited quarterly consolidated financial statements to correct for prior period errors.


Table 20.1: Impact of the Correction to the Unaudited Consolidated Statement of Operations
	For the Three Months Ended September 30, 2022						For the Nine Months Ended September 30, 2022
	As Previously Reported		Adjustment		As Revised		As Previously Reported		Adjustment		As Revised

	(in thousands, except per share data)
General and administrative	$	21,591	$	1,115	$	22,706	$	68,379	$	4,618	$	72,997
Total selling, general and administrative expenses	28,614		1,115		29,729		95,314		4,618		99,932
Operating loss	(7,669)		(1,115)		(8,784)		(34,569)		(4,618)		(39,187)
Loss before income taxes	(7,332)		(1,115)		(8,447)		(34,479)		(4,618)		(39,097)
Net loss	(7,340)		(1,115)		(8,455)		(34,612)		(4,618)		(39,230)

Net loss per share, basic	$	(0.11)	$	(0.02)	$	(0.13)	$	(0.51)	$	(0.07)	$	(0.58)
Net loss per share, diluted	(0.11)		(0.02)		(0.13)		(0.51)		(0.07)		(0.58)


Table 20.2: Impact of the Correction to the Unaudited Consolidated Statement of Comprehensive Loss
	For the Three Months Ended September 30, 2022						For the Nine Months Ended September 30, 2022
	As Previously Reported		Adjustment		As Revised		As Previously Reported		Adjustment		As Revised

	(in thousands)
Net loss	$	(7,340)	$	(1,115)	$	(8,455)	$	(34,612)	$	(4,618)	$	(39,230)
Comprehensive loss	(7,361)		(1,115)		(8,476)		(34,615)		(4,618)		(39,233)


Table 20.3: Impact of the Correction to the Unaudited Consolidated Statement of Changes in Stockholders' Equity
	For the Three Months Ended September 30, 2022						For the Nine Months Ended September 30, 2022
	As Previously Reported		Adjustment		As Revised		As Previously Reported		Adjustment		As Revised

	(in thousands)
Additional paid-in capital, beginning	$	388,464	$	3,503	$	391,967	$	367,153	$	—	$	367,153
Stock-based compensation	15,012		1,115		16,127		42,212		4,618		46,830
Additional paid-in capital, end	398,546		4,618		403,164		398,546		4,618		403,164

Accumulated deficit, beginning	$	(214,249)	$	(3,503)	$	(217,752)	$	(186,977)	$	—	$	(186,977)
Net loss	(7,340)		(1,115)		(8,455)		(34,612)		(4,618)		(39,230)
Accumulated deficit, end	(221,589)		(4,618)		(226,207)		(221,589)		(4,618)		(226,207)

ORGANIZATION (Details)	Sep. 30, 2023
Telos ID
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Business acquisition, percentage of voting interests acquired	100.00%

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net loss	$ (8,672)	$ (8,455)	$ (27,442)	$ (39,230)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

INVENTORIES, NET (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Gross inventory	$ 1,749	$ 3,642
Allowance for inventory obsolescence	(765)	(765)
Inventories, net	$ 984	$ 2,877

INTANGIBLE ASSETS, NET (Tables)

9 Months Ended

Sep. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets, Net


Table 8.1: Details of Intangible Assets, Net
		September 30, 2023						December 31, 2022
	Estimated Useful Life	Gross Carrying Amount		Accumulated Amortization		Net Carrying Value		Gross Carrying Amount		Accumulated Amortization		Net Carrying Value

	(in years)	(in thousands)
Acquired technology	8	$	3,630	$	(983)	$	2,647	$	3,630	$	(643)	$	2,987
Customer relationship	3	40		(29)		11		40		(19)		21
Software development costs (1)	2 - 5	46,729		(10,403)		36,326		35,080		(7,793)		27,287
Subtotal		50,399		(11,415)		38,984		38,750		(8,455)		30,295
Software held for resale (2)		—		—		—		7,120		—		7,120
Total		$	50,399	$	(11,415)	$	38,984	$	45,870	$	(8,455)	$	37,415

(1) An impairment charge of $0.3 million was recorded against software development costs in the third quarter of 2023 related to the write-off of a certain software project.

(2) This amount is net of $0.6 million charged into cost for sales for the period ended December 31, 2022. See Note 10 – Debt and Other Obligations for related details.

Schedule of Indefinite-Lived Intangible Assets


Table 8.1: Details of Intangible Assets, Net
		September 30, 2023						December 31, 2022
	Estimated Useful Life	Gross Carrying Amount		Accumulated Amortization		Net Carrying Value		Gross Carrying Amount		Accumulated Amortization		Net Carrying Value

	(in years)	(in thousands)
Acquired technology	8	$	3,630	$	(983)	$	2,647	$	3,630	$	(643)	$	2,987
Customer relationship	3	40		(29)		11		40		(19)		21
Software development costs (1)	2 - 5	46,729		(10,403)		36,326		35,080		(7,793)		27,287
Subtotal		50,399		(11,415)		38,984		38,750		(8,455)		30,295
Software held for resale (2)		—		—		—		7,120		—		7,120
Total		$	50,399	$	(11,415)	$	38,984	$	45,870	$	(8,455)	$	37,415

(1) An impairment charge of $0.3 million was recorded against software development costs in the third quarter of 2023 related to the write-off of a certain software project.

(2) This amount is net of $0.6 million charged into cost for sales for the period ended December 31, 2022. See Note 10 – Debt and Other Obligations for related details.

Schedule of Amortization Expense


Table 8.2: Amortization Expense
	For the Three Months Ended				For the Nine Months Ended
	September 30, 2023		September 30, 2022		September 30, 2023		September 30, 2022

	(in thousands)
Amortization expense related to:
Software development costs - cost of sales (1)	$	1,767	$	—	$	1,767	$	—
Software development costs - research and development	(19)		354		843		1,034
Other intangible assets - general and administrative	117		117		350		284
Total	$	1,865	$	471	$	2,960	$	1,318

DEBT AND OTHER OBLIGATIONS - Revolving Credit Facility (Details) $ in Millions	Dec. 30, 2022 USD ($) day	Apr. 12, 2023 USD ($)
Debt Instrument [Line Items]
Maximum senior leverage ratio covenant	3
Receivables excluded from collateral		$ 25.0
Credit Agreement \| Alternative Base Rate \| Revolving Credit Facility
Debt Instrument [Line Items]
Basis spread on variable rate	0.90%
Prior notice period \| day	5
Credit Agreement \| Adjusted Daily Simple Secured Overnight Financing Rate (SOFR) \| Revolving Credit Facility
Debt Instrument [Line Items]
Basis spread on variable rate	1.90%
Prior notice period \| day	3
Credit Agreement \| Adjusted Term Secured Overnight Financing Rate (SOFR) \| Revolving Credit Facility
Debt Instrument [Line Items]
Basis spread on variable rate	1.90%
Prior notice period \| day	1
Line of Credit \| Credit Agreement \| Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 30.0
Incremental increase in interest rates in the event of default	2.00%
Line of Credit \| Credit Agreement \| Letter of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 5.0
Expansion feature borrowing limit	$ 30.0

PROPERTY AND EQUIPMENT, NET - Schedule of Property and Equipment, Net including Depreciation and Amortization Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	$ 18,870		$ 18,870		$ 19,178
Accumulated depreciation and amortization	(15,480)		(15,480)		(14,391)
Property and equipment, net	3,390		3,390		4,787
Depreciation & amortization expense	548	$ 619	1,700	$ 1,776
Furniture and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	15,659		15,659		16,033
Leasehold improvement
Property, Plant and Equipment [Line Items]
Property and equipment, at cost	$ 3,211		$ 3,211		$ 3,145

SEGMENT INFORMATION - Schedule of Operations by Business Segment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Total revenue	$ 36,186	$ 63,593	$ 104,319	$ 169,544
Total gross profit	13,013	20,945	38,854	60,745
Selling, general and administrative expenses	22,706	29,729	70,984	99,932
Operating loss	(9,693)	(8,784)	(32,130)	(39,187)
Other income	1,222	518	5,367	648
Interest expense	(178)	(181)	(611)	(558)
Loss before income taxes	(8,649)	(8,447)	(27,374)	(39,097)
Provision for income taxes	(23)	(8)	(68)	(133)
Net loss	(8,672)	(8,455)	(27,442)	(39,230)
Security Solutions
Segment Reporting Information [Line Items]
Total revenue	19,795	32,440	56,764	90,178
Total gross profit	9,354	15,577	29,179	47,062
Secure Networks
Segment Reporting Information [Line Items]
Total revenue	16,391	31,153	47,555	79,366
Total gross profit	$ 3,659	$ 5,368	$ 9,675	$ 13,683

REVISION OF PRIOR YEAR INTERIM FINANCIAL STATEMENTS - Schedule of Statement of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Error Corrections and Prior Period Adjustments Restatement [Line Items]
General and administrative	$ 17,824	$ 22,706	$ 57,187	$ 72,997
Total selling, general and administrative expenses	22,706	29,729	70,984	99,932
Operating loss	(9,693)	(8,784)	(32,130)	(39,187)
Loss before income taxes	(8,649)	(8,447)	(27,374)	(39,097)
Net loss	$ (8,672)	$ (8,455)	$ (27,442)	$ (39,230)
Net loss per share, basic (in dollars per share)	$ (0.12)	$ (0.13)	$ (0.40)	$ (0.58)
Net loss per share, diluted (in dollars per share)	$ (0.12)	$ (0.13)	$ (0.40)	$ (0.58)
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
General and administrative		$ 21,591		$ 68,379
Total selling, general and administrative expenses		28,614		95,314
Operating loss		(7,669)		(34,569)
Loss before income taxes		(7,332)		(34,479)
Net loss		$ (7,340)		$ (34,612)
Net loss per share, basic (in dollars per share)		$ (0.11)		$ (0.51)
Net loss per share, diluted (in dollars per share)		$ (0.11)		$ (0.51)
Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
General and administrative		$ 1,115		$ 4,618
Total selling, general and administrative expenses		1,115		4,618
Operating loss		(1,115)		(4,618)
Loss before income taxes		(1,115)		(4,618)
Net loss		$ (1,115)		$ (4,618)
Net loss per share, basic (in dollars per share)		$ (0.02)		$ (0.07)
Net loss per share, diluted (in dollars per share)		$ (0.02)		$ (0.07)

REVISION OF PRIOR YEAR INTERIM FINANCIAL STATEMENTS (Tables)

9 Months Ended

Sep. 30, 2023

Accounting Changes and Error Corrections [Abstract]

Schedule of Impact of Correction to the Financial Statements

The following tables set forth the effects of the revisions of previously issued unaudited quarterly consolidated financial statements to correct for prior period errors.


Table 20.1: Impact of the Correction to the Unaudited Consolidated Statement of Operations
	For the Three Months Ended September 30, 2022						For the Nine Months Ended September 30, 2022
	As Previously Reported		Adjustment		As Revised		As Previously Reported		Adjustment		As Revised

	(in thousands, except per share data)
General and administrative	$	21,591	$	1,115	$	22,706	$	68,379	$	4,618	$	72,997
Total selling, general and administrative expenses	28,614		1,115		29,729		95,314		4,618		99,932
Operating loss	(7,669)		(1,115)		(8,784)		(34,569)		(4,618)		(39,187)
Loss before income taxes	(7,332)		(1,115)		(8,447)		(34,479)		(4,618)		(39,097)
Net loss	(7,340)		(1,115)		(8,455)		(34,612)		(4,618)		(39,230)

Net loss per share, basic	$	(0.11)	$	(0.02)	$	(0.13)	$	(0.51)	$	(0.07)	$	(0.58)
Net loss per share, diluted	(0.11)		(0.02)		(0.13)		(0.51)		(0.07)		(0.58)


Table 20.2: Impact of the Correction to the Unaudited Consolidated Statement of Comprehensive Loss
	For the Three Months Ended September 30, 2022						For the Nine Months Ended September 30, 2022
	As Previously Reported		Adjustment		As Revised		As Previously Reported		Adjustment		As Revised

	(in thousands)
Net loss	$	(7,340)	$	(1,115)	$	(8,455)	$	(34,612)	$	(4,618)	$	(39,230)
Comprehensive loss	(7,361)		(1,115)		(8,476)		(34,615)		(4,618)		(39,233)


Table 20.3: Impact of the Correction to the Unaudited Consolidated Statement of Changes in Stockholders' Equity
	For the Three Months Ended September 30, 2022						For the Nine Months Ended September 30, 2022
	As Previously Reported		Adjustment		As Revised		As Previously Reported		Adjustment		As Revised

	(in thousands)
Additional paid-in capital, beginning	$	388,464	$	3,503	$	391,967	$	367,153	$	—	$	367,153
Stock-based compensation	15,012		1,115		16,127		42,212		4,618		46,830
Additional paid-in capital, end	398,546		4,618		403,164		398,546		4,618		403,164

Accumulated deficit, beginning	$	(214,249)	$	(3,503)	$	(217,752)	$	(186,977)	$	—	$	(186,977)
Net loss	(7,340)		(1,115)		(8,455)		(34,612)		(4,618)		(39,230)
Accumulated deficit, end	(221,589)		(4,618)		(226,207)		(221,589)		(4,618)		(226,207)

SEGMENT INFORMATION

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

SEGMENT INFORMATION

We operate our business in two reportable and operating segments: Security Solutions and Secure Networks. These segments enable the alignment of our strategies and objectives and provide a framework for the timely and rational allocation of resources within the business lines.

•Our Security Solutions segment is primarily focused on cybersecurity, cloud and identity solutions, and secure messaging through Xacta®, Telos Ghost®, Telos Advanced Cyber Analytics ("Telos ACA"), Telos Automated Message Handling System ("AMHS") and Telos ID offerings. We recognize revenue on contracts by providing various system platforms in the cloud, on-premises, and in hybrid cloud environments, as well as software sales or software-as-a-service. Revenue associated with the segment's custom solutions is recognized as work progresses or upon delivery of services and products. Fluctuation in revenue from period to period is the result of the volume of software sales, and the progress or completion of cloud or cybersecurity solutions during the period. The majority of the operating costs relate to labor, material, and overhead costs. Software sales have immaterial operating costs associated with them, thus yielding higher margins. Gross profit and margin are a function of operational efficiency on security solutions and changes in the volume of software sales.

•Our Secure Networks segment provides secure networking architectures and solutions to our customers through secure mobility solutions, and network management and defense services. Revenue is recognized over time as the work progresses on contracts related to managing network services and information delivery. Contract costs include labor, material, and overhead costs. Variances in costs recognized from period to period primarily reflect increases and decreases in activity levels on individual contracts.


Table 17: Results of Operations by Business Segment
	For the Three Months Ended				For the Nine Months Ended
	September 30, 2023		September 30, 2022		September 30, 2023		September 30, 2022

	(in thousands)
Revenue
Security Solutions	$	19,795	$	32,440	$	56,764	$	90,178
Secure Networks	16,391		31,153		47,555		79,366
Total revenue	36,186		63,593		104,319		169,544
Gross profit
Security Solutions	9,354		15,577		29,179		47,062
Secure Networks	3,659		5,368		9,675		13,683
Total gross profit	13,013		20,945		38,854		60,745
Selling, general and administrative expenses	22,706		29,729		70,984		99,932
Operating loss	(9,693)		(8,784)		(32,130)		(39,187)
Other income	1,222		518		5,367		648
Interest expense	(178)		(181)		(611)		(558)
Loss before income taxes	(8,649)		(8,447)		(27,374)		(39,097)
Provision for income taxes	(23)		(8)		(68)		(133)
Net loss	$	(8,672)	$	(8,455)	$	(27,442)	$	(39,230)

We measure each segment's profitability based on gross profit. We account for inter-segment sales and transfers as if the sales or transfers were to third parties, that is, at current market prices. Interest income, interest expense, other income and expense items, and income taxes, as reported in the consolidated financial statements, are not part of the segment profitability measure and are primarily recorded at the corporate level.

Management does not utilize total assets by segment to evaluate segment performance or allocate resources. As a result, assets are not tracked by segment, and therefore, total assets by segment are not disclosed.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
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-URI https://asc.fasb.org//280/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
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-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Stock Options \| 2016 Omnibus Long-Term Incentive Plan
Business Acquisition [Line Items]
Share-based compensation arrangement by share-based payment award, expiration period	10 years
Restricted Stock Units (RSUs) \| 2016 Omnibus Long-Term Incentive Plan
Business Acquisition [Line Items]
Share-based compensation arrangement by share-based payment award, expiration period	3 years
Employee Severance
Business Acquisition [Line Items]
Restructuring charges	$ 4.0	$ 2.8

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Assets:
Cash and cash equivalents	$ 99,953	$ 119,305
Accounts receivable, net	25,424	40,069
Inventories, net	984	2,877
Prepaid expenses	8,102	4,819
Other current assets	1,750	893
Total current assets	136,213	167,963
Property and equipment, net	3,390	4,787
Finance lease right-of-use assets, net	6,917	7,832
Operating lease right-of-use assets, net	274	341
Goodwill	17,922	17,922
Intangible assets, net	38,984	37,415
Other assets	1,038	1,137
Total assets	204,738	237,397
Liabilities:
Accounts payable and other accrued liabilities	7,457	22,551
Accrued compensation and benefits	12,593	8,388
Contract liabilities	5,775	6,444
Finance lease obligations – current portion	1,695	1,592
Operating lease obligations – current portion	224	361
Other financing obligations – current portion	0	1,247
Other current liabilities	1,839	4,919
Total current liabilities	29,583	45,502
Finance lease obligations – non-current portion	9,965	11,248
Operating lease liabilities – non-current portion	65	27
Other financing obligations – non-current portion	0	7,211
Deferred income taxes	795	758
Other liabilities	309	297
Total liabilities	40,717	65,043
Commitments and contingencies
Stockholders’ equity:
Common stock, $0.001 par value, 250,000,000 shares authorized, 69,623,209 shares and 67,431,632 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively	108	106
Additional paid-in capital	431,784	412,708
Accumulated other comprehensive income	(24)	(55)
Accumulated deficit	(267,847)	(240,405)
Total stockholders’ equity	164,021	172,354
Total liabilities and stockholders’ equity	$ 204,738	$ 237,397

LOSS PER SHARE (Tables)

9 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

Schedule of Potentially Dilutive Securities


Table 15: Potentially Dilutive Securities
	For the Three Months Ended		For the Nine Months Ended
	September 30, 2023	September 30, 2022	September 30, 2023	September 30, 2022

	(in thousands)
Unvested restricted stock and restricted stock units	667	833	522	435
Total	667	833	522	435

REVISION OF PRIOR YEAR INTERIM FINANCIAL STATEMENTS - Schedule of Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	$ (8,672)	$ (8,455)	$ (27,442)	$ (39,230)
Comprehensive loss	$ (8,643)	(8,476)	$ (27,411)	(39,233)
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss		(7,340)		(34,612)
Comprehensive loss		(7,361)		(34,615)
Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss		(1,115)		(4,618)
Comprehensive loss		$ (1,115)		$ (4,618)

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

GOODWILL	9 Months Ended
GOODWILL	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	GOODWILLThe goodwill balance was $17.9 million as of September 30, 2023, and December 31, 2022, of which $3.0 million is allocated to the Security Solutions segment and $14.9 million is allocated to the Secure Networks segment. Goodwill is subject to annual impairment tests and if triggering events are present in the interim before the annual tests, we will assess impairment. No impairment charges to goodwill were recorded for the three and nine months ended September 30, 2023 and 2022

PROPERTY AND EQUIPMENT, NET (Tables)

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

Schedule of Property and Equipment, Net including Depreciation and Amortization Expense


Table 6.1: Details of Property and Equipment, Net
	September 30, 2023		December 31, 2022

	(in thousands)
Furniture and equipment	$	15,659	$	16,033
Leasehold improvement	3,211		3,145
Property and equipment, at cost	18,870		19,178
Accumulated depreciation and amortization	(15,480)		(14,391)
Property and equipment, net	$	3,390	$	4,787


Table 6.2: Depreciation and Amortization Expense
	For the Three Months Ended				For the Nine Months Ended
	September 30, 2023		September 30, 2022		September 30, 2023		September 30, 2022

	(in thousands)
Depreciation & amortization expense	$	548	$	619	$	1,700	$	1,776

STOCK-BASED COMPENSATION - Schedule of Restricted Stock Unit Activity (Details)	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Total
Outstanding, beginning balance (in shares)	3,906,867
Granted (in shares)	1,743,689
Vested (in shares)	(1,807,929)
Forfeited (in shares)	(467,871)
Outstanding, beginning balance (in shares)	3,374,756
Weighted-Average Grant Date Fair Value
Outstanding, beginning balance (in dollars per share) \| $ / shares	$ 19.53
Granted (in dollars per share) \| $ / shares	1.99
Vested (in dollars per share) \| $ / shares	25.96
Forfeited (in shares) \| $ / shares	14.39
Outstanding, ending balance (in dollars per share) \| $ / shares	$ 8.34
Service-Based
Total
Outstanding, beginning balance (in shares)	3,570,082
Granted (in shares)	1,743,689
Vested (in shares)	(1,807,929)
Forfeited (in shares)	(396,694)
Outstanding, beginning balance (in shares)	3,109,148
Performance-Based
Total
Outstanding, beginning balance (in shares)	336,785
Granted (in shares)	0
Vested (in shares)	0
Forfeited (in shares)	(71,177)
Outstanding, beginning balance (in shares)	265,608

STOCK-BASED COMPENSATION - Schedule of Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Stock Options Outstanding
Outstanding option balance at the beginning of period (in shares)	0
Granted (in shares)	400,000
Exercised (in shares)	0
Forfeited, cancelled, or expired (in shares)	0
Outstanding option balance at the end of period (in shares)	400,000	0
Exercisable stock option (in shares)	0
Weighted-Average Exercise Price
Outstanding option balance at the beginning of period (in dollars per share)	$ 0
Granted (in dollars per share)	1.80
Exercised (in dollars per share)	0
Forfeited, cancelled, or expired (in dollars per share)	0
Outstanding option balance at the end of period (in dollars per share)	1.80	$ 0
Exercisable stock option (in dollars per share)	$ 0
Stock Options Additional Disclosures
Weighted Average Remaining Contractual Term, Outstanding option balance	9 years 7 months 6 days	0 years
Weighted Average Remaining Contractual Term, Exercisable stock option	0 years
Aggregate Intrinsic Value, Outstanding option balance	$ 236,000	$ 0
Aggregate Intrinsic Value, Exercisable stock option	$ 0

ACCOUNTS RECEIVABLE, NET - Narrative (Details)	9 Months Ended
ACCOUNTS RECEIVABLE, NET - Narrative (Details)	Sep. 30, 2023
Federal \| Accounts Receivable \| Customer Concentration Risk
Financing Receivable, Allowance for Credit Loss [Line Items]
Concentration risk, percentage	91.00%