General form of registration statement for all companies including face-amount certificate companies

FAIR VALUE MEASUREMENTS (Details)

v3.21.2
FAIR VALUE MEASUREMENTS (Details) - USD ($)
$ in Thousands
Jun. 30, 2021
Dec. 31, 2020
Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Cash and cash equivalents   $ 18,196 $ 2,877
Restricted cash   422 136
Cash and investment in severance benefit accounts   3,567 3,296
Line of credit   32,822
Subordinated term loan   34,756 31,762
Subordinated convertible debt   33,057
Subordinated debt   10,065
Senior term loan [1]   36,834
Long-term debt   2,087
Warrant [2]   7,632 787
Airspan [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Cash and cash equivalents $ 12,208 18,196  
Restricted cash 187 422  
Cash and investment in severance benefit accounts 3,516 3,567  
Subordinated term loan 36,325 34,756  
Subordinated debt 10,316 10,065  
Senior term loan 44,000    
Long-term debt 2,087  
Warrant [3] 12,291 7,632  
Senior term loan 38,895 36,834  
Fair Value, Inputs, Level 1 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Cash and cash equivalents   18,196 2,877
Restricted cash   422 136
Cash and investment in severance benefit accounts   3,567 3,296
Fair Value, Inputs, Level 1 [Member] | Airspan [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Cash and cash equivalents 12,208 18,196  
Restricted cash 187 422  
Cash and investment in severance benefit accounts 3,516 3,567  
Fair Value, Inputs, Level 2 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Line of credit   32,822
Subordinated convertible debt   32,901
Subordinated debt   6,624
Senior term loan [1]   37,948
Long-term debt   2,087
Fair Value, Inputs, Level 2 [Member] | Airspan [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Subordinated term loan   24,327  
Subordinated debt   6,624  
Long-term debt 2,087  
Senior term loan   37,948  
Fair Value, Inputs, Level 3 [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Warrant [2]   7,632 $ 787
Fair Value, Inputs, Level 3 [Member] | Airspan [Member]      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Warrant [3] $ 12,291 $ 7,632  
[1] As of December 31, 2020, the carrying amount of the senior term loan is net of $5.8 million in fees amortized over the loan period, and net of $1.4 million in connection with 55,284 warrants issued to lenders under the Fortress Credit Agreement (see Note 10). The warrants issued in connection with the Fortress Agreement were recorded at fair value as a discount to the debt and is being amortized to interest expense over the contractual term of the debt.
[2] As of December 31, 2020 and 2019, warrants are included in other long-term liabilities in the Company’s consolidated balance sheets.
[3] As of June 30, 2021 and December 31, 2020, the fair value of warrants outstanding that are classified as liabilities are included in other long-term liabilities in the Company’s condensed consolidated balance sheets.