Acreage (ACRDF) 10-K 11 Mar 22 2021 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Mar. 08, 2022	Jun. 30, 2021
Entity Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	000-56021
Entity Registrant Name	ACREAGE HOLDINGS, INC.
Entity Incorporation, State or Country Code	A1
Entity Tax Identification Number	98-1463868
Entity Address, Address Line One	450 Lexington Ave, #3308
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10163
City Area Code	646
Local Phone Number	600-9181
Title of 12(g) Security	Class D Subordinate Voting Shares, no par value; Class E Subordinate Voting Shares, no par value.
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 321.6
Amendment Flag	false
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Entity Central Index Key	0001762359
Class E Subordinate Voting Shares
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		74,760,100
Class D Subordinate Voting Shares
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		33,133,749
Class F Multiple Voting Shares
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding		117,600

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2021
Audit Information [Abstract]
Auditor Firm ID	688
Auditor Name	Marcum LLP
Auditor Location	New York, NY

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
ASSETS
Cash and cash equivalents	$ 43,180	$ 32,542
Restricted cash	1,098	22,097
Accounts receivable, net	8,202	2,309
Inventory	41,804	23,715
Notes receivable, current	7,104	2,032
Assets held-for-sale	8,952	62,971
Other current assets	2,639	2,354
Total current assets	112,979	148,020
Long-term investments	35,226	34,126
Notes receivable, non-current	27,563	97,901
Capital assets, net	126,797	89,136
Operating	24,598	17,247
Intangible assets, net	119,695	138,983
Goodwill	43,310	31,922
Other non-current assets	1,383	4,718
Total non-current assets	378,572	414,033
TOTAL ASSETS	491,551	562,053
LIABILITIES AND SHAREHOLDERS’ EQUITY
Accounts payable and accrued liabilities	23,861	18,913
Taxes payable	24,572	14,780
Interest payable	1,432	3,504
Operating lease liability, current	2,145	1,492
Debt, current	1,583	27,139
Non-refundable deposits on sale	1,000	750
Liabilities related to assets held for sale	1,867	18,154
Other current liabilities	10,333	13,010
Total current liabilities	66,793	97,742
Debt, non-current	169,151	153,318
Operating lease liability, non-current	24,255	16,609
Deferred tax liability	27,082	34,673
Other liabilities	0	2
Total non-current liabilities	220,488	204,602
TOTAL LIABILITIES	287,281	302,344
Commitments and contingencies
Common stock, no par value - unlimited authorized, 106,903 and 101,250 issued and outstanding, respectively	0	0
Additional paid-in capital	756,536	737,290
Treasury stock, 842 common stock held in treasury	(21,054)	(21,054)
Accumulated deficit	(538,215)	(475,205)
Total Acreage Shareholders' equity	197,267	241,031
Non-controlling interests	7,003	18,678
TOTAL EQUITY	204,270	259,709
TOTAL LIABILITIES AND EQUITY	$ 491,551	$ 562,053

CONSOLIDATED STATEMENTS OF FI_2

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Parenthetical) - shares shares in Thousands	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Common stock, issued (shares)	106,903	101,250
Common stock, shares, outstanding (in shares)	106,903	101,250
Treasury stock (in shares)	842	842

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020		Dec. 31, 2019
REVENUE
Total revenues, net	$ 188,859	$ 114,545		$ 74,109
Total cost of goods sold	(92,977)	(65,387)		(43,665)
Gross profit	95,882	49,158		30,444
OPERATING EXPENSES
General and administrative	32,026	50,469		56,224
Compensation expense	45,769	41,704		42,061
Equity-based compensation expense	19,946	92,064		97,538
Marketing	1,643	1,820		5,009
Impairments, net	32,828	188,023		13,463
Loss on notes receivable	7,869	8,161		0
(Recovery) write down of assets held-for-sale	(8,616)	11,003		0
Loss on legal settlements	372	14,555		0
Depreciation and amortization	11,116	6,170		7,593
Total operating expenses	142,953	413,969		221,888
Net operating loss	(47,071)	(364,811)		(191,444)
Income (loss) from investments, net	(3,549)	98		(480)
Interest income from loans receivable	4,824	6,695		3,978
Interest expense	(19,964)	(15,853)		(1,194)
Other income (loss), net	10,408	(3,487)		(1,033)
Total other (loss) income	(8,281)	(12,547)		1,271
Loss before income taxes	(55,352)	(377,358)		(190,173)
Income tax benefit (expense)	(17,805)	17,240		(4,989)
Net loss	(73,157)	(360,118)		(195,162)
Less: net loss attributable to non-controlling interests	(10,147)	(73,530)		(44,894)
Net loss attributable to Acreage Holdings, Inc.	$ (63,010)	$ (286,588)		$ (150,268)
Net loss per share attributable to Acreage Holdings, Inc. Basic (USD per share)	$ (0.60)	$ (2.92)	[1]	$ (1.74)
Net loss per share attributable to Acreage Holdings, Inc, Diluted (USD per share)	$ (0.60)	$ (2.92)	[1]	$ (1.74)
Weighted average shares outstanding basic (in share)	105,087	97,981	[1]	86,185
Weighted average shares outstanding diluted (in share)	105,087	97,981	[1]	86,185
Retail
REVENUE
Total revenues, net	$ 127,306	$ 86,380		$ 54,401
Total cost of goods sold	(65,776)	(51,018)		(33,844)
Wholesale
REVENUE
Total revenues, net	58,183	27,971		18,539
Total cost of goods sold	(27,201)	(14,369)		(9,821)
Other
REVENUE
Total revenues, net	$ 3,370	$ 194		$ 1,169
[1]	Presentation of December 31, 2020 figures have been revised, refer to Note 2 for further discussion.

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS’ EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Share Capital	Treasury Stock	Accumulated Deficit	Shareholders’ Equity	Non-controlling Interests	LLC Membership Units	Pubco Shares (as converted)
Beginning balance (in shares) at Dec. 31, 2018							0	79,164
Beginning balance at Dec. 31, 2018	$ 486,276	$ 414,757	$ (21,054)	$ (38,349)	$ 355,354	$ 130,922
Increase (Decrease) in Stockholders' Equity
Beneficial conversion feature	0
Issuances for business acquisitions/purchases of intangible assets (in shares)								5,364
Issuances for business acquisitions/purchases of intangible assets	109,104	104,748			104,748	4,356
NCI adjustments for changes in ownership (shares)								2,784
NCI adjustments for changes in ownership	0	(2,766)			(2,766)	2,766
Capital distributions, net	(4,363)					(4,363)
Other equity transactions (shares)								589
Other equity transactions	11,707	11,707			11,707
Equity-based compensation expense and related issuances (shares)								2,745
Equity-based compensation expense and related issuances	87,232	87,232			87,232
Net loss	(195,162)			(150,268)	(150,268)	(44,894)
Ending balance (in shares) at Dec. 31, 2019							0	90,646
Ending balance at Dec. 31, 2019	494,794	615,678	(21,054)	(188,617)	406,007	88,787
Increase (Decrease) in Stockholders' Equity
Issuances for private placement (shares)								6,085
Issuances for private placement	27,887	27,887			27,887
Beneficial conversion feature	523				523
Issuances on conversion of debenture (shares)								327
Issuances on conversion of debenture	550	550			550
Issuance of warrants	3,229	3,229			3,229
NCI adjustments for changes in ownership (shares)							3,861	583
NCI adjustments for changes in ownership	0	(3,395)			(3,395)	3,395
Capital contributions, net	26					26
Other equity transactions (shares)								276
Other equity transactions	754	754			754
Equity-based compensation expense and related issuances (shares)								3,333
Equity-based compensation expense and related issuances	92,064	92,064			92,064
Net loss	(360,118)			(286,588)	(286,588)	(73,530)
Ending balance (in shares) at Dec. 31, 2020							3,861	101,250
Ending balance at Dec. 31, 2020	259,709	737,290	(21,054)	(475,205)	241,031	18,678
Increase (Decrease) in Stockholders' Equity
Beneficial conversion feature	0
NCI adjustments for changes in ownership (shares)								1,066
NCI adjustments for changes in ownership	0	(1,063)			(1,063)	1,063
Capital distributions, net	(2,577)					(2,577)
Other equity transactions (shares)								98
Other equity transactions	635	635			635
Equity-based compensation expense and related issuances (shares)								4,489
Equity-based compensation expense and related issuances	19,946	19,946			19,946
Net loss	(73,157)			(63,010)	(63,010)	(10,147)
Purchase of non-controlling interest in subsidiary	(286)	(272)			(272)	(14)
Ending balance (in shares) at Dec. 31, 2021							3,861	106,903
Ending balance at Dec. 31, 2021	$ 204,270	$ 756,536	$ (21,054)	$ (538,215)	$ 197,267	$ 7,003

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (73,157)	$ (360,118)	$ (195,162)
Adjustments for:
Depreciation and amortization	11,116	6,170	7,593
Depreciation and amortization included in COGS	3,146	0	0
Equity-settled expenses, including compensation	20,362	92,818	102,898
Gain on business divestiture	(11,814)	(217)	0
Loss on disposal of capital assets	2,284	2,461	363
Loss on impairment	32,828	188,023	13,463
Loss on notes receivable	7,869	8,161	0
Bad debt expense	589	195	0
Non-cash interest expense	3,351	7,023	67
Non-cash operating lease expense	354	122	1,684
Deferred tax (income) expense	(9,209)	(32,405)	(3,844)
Non-cash loss from investments, net	3,549	949	1,272
Other non-cash (income) expense, net	(4,700)	0	(2,394)
(Recovery) write-down of assets held-for-sale	(8,616)	11,003	0
Change, net of acquisitions in:
Inventory	(16,033)	(2,531)	(6,941)
Other assets	(1,398)	4,011	(5,053)
Interest receivable	(2,005)	(2,284)	(4,002)
Accounts payable and accrued liabilities	(2,564)	(11,572)	17,217
Taxes payable	9,787	10,233	3,778
Interest payable	(2,072)	3,213	(250)
Other liabilities	(4,197)	7,067	(1,568)
Net cash used in operating activities	(40,530)	(67,678)	(70,879)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of capital assets	(33,049)	(15,477)	(47,085)
Investments in notes receivable	(3,328)	(14,809)	(39,145)
Collection of notes receivable	14,033	254	3,164
Cash paid for long-term investments	0	(35,067)	(4,158)
Proceeds from business divestiture	24,407	997	0
Proceeds from sale of capital assets	5	4,756	172
Business acquisitions, net of cash acquired	1,750	(9,983)	(21,205)
Purchases of intangible assets	0	0	(58,488)
Deferred acquisition costs and deposits	0	0	2,076
Distributions from investments	2,351	27	232
Insurance proceeds	7,000	0	0
Proceeds from sale of promissory notes	30,200	0	0
Proceeds from (purchase of) short-term investments	0	0	149,828
Net cash provided by (used in) investing activities	43,369	(69,302)	(14,609)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from related party debt	0	7,100	15,000
Repayment of related party loan	0	(22,100)	0
Proceeds from issuance of debt	81,407	160,587	19,052
Deferred financing costs paid	(3,371)	(7,864)	0
Proceeds from issuance of private placement units and warrants, net	26	31,117	0
Collateral received from financing agreement	0	22,000	0
Settlement of taxes withheld	0	0	(10,306)
Repayment of debt	(91,039)	(25,821)	(12,333)
Capital contributions (distributions) - non-controlling interests, net	0	0	(4,363)
Net cash provided by (used in) financing activities	(12,977)	165,019	7,050
Net increase (decrease) in cash, cash equivalents, restricted cash, and cash held for sale	(10,138)	28,039	(78,438)
Cash, cash equivalents, restricted cash, and cash held for sale - Beginning of period	54,639	26,600	105,038
Cash, cash equivalents, restricted cash, and cash held for sale - End of period	44,501	54,639	26,600
RECONCILIATION OF CASH FLOW INFORMATION:
Cash and cash equivalents	43,180	32,542	26,505
Restricted cash	1,098	22,097	95
Cash held for sale	223	0	0
Total cash, cash equivalents, restricted cash, and cash held for sale at end of period	44,501	54,639	26,600
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid - non-lease	16,521	5,617	685
Income taxes paid	16,381	3,027	4,555
OTHER NON-CASH INVESTING AND FINANCING ACTIVITIES:
Capital assets not yet paid for	3,722	2,479	8,188
Exchange of intangible assets to notes receivable	0	18,800	0
Holdback of Maine HSCP notes receivable	0	917	0
Promissory note conversion	10,880	10,087	0
Non-cash consideration related to business acquisition	44,996	0	0
Non-Cash Proceeds From Business Divestiture	34,475	0	0
Deferred tax liability related to business acquisition	0	3,077	0
Beneficial conversion feature	0	523	0
Convertible note conversion	0	550	0
Unpaid debt issuance costs	0	3,000	0
Exchange of investments for land and building	0	4,464	0
Reclassification of assets held-for-sale to in-use	10,896	0	0
Issuance of SVS for operating lease	$ 0	$ 0	$ 3,353

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NATURE OF OPERATIONS Acreage Holdings, Inc. (the “Company”, “Pubco” or “Acreage”) is a vertically integrated, multi-state operator in the United States (“U.S.”) cannabis industry and has contractual relationships with cannabis cultivation facilities, dispensaries and other cannabis-related companies in the U.S. The Company’s operations include (i) cultivating and processing cannabis plants, (ii) manufacturing branded consumer products, (iii) distributing cannabis flower and manufactured products, and (iv) retailing dosable cannabis products to consumers. The Company’s products appeal to medical and adult recreational use customers through brand strategies intended to build trust and loyalty. The Company’s Class E subordinate voting shares (“Fixed Shares”) and Class D subordinate voting shares (“Floating Shares”) are listed on the Canadian Securities Exchange under the symbols “ACRG.A.U” and “ACRG.B.U”, respectively, quoted on the OTCQX under the symbols “ACRHF” and “ACRDF”, respectively, and traded on the Frankfurt Stock Exchange under the symbols “0VZ1” and “0VZ2”, respectively. High Street Capital Partners, LLC, a Delaware limited liability company doing business as “Acreage Holdings” (“HSCP”), was formed on April 29, 2014. The Company became the indirect parent of HSCP on November 14, 2018 in connection with the reverse takeover (“RTO”) transaction described below. The Company’s principal place of business is located at 450 Lexington Avenue, #3308, New York, New York in the U.S. The Company’s registered and records office address is Suite 2800, Park Place, 666 Burrard Street, Vancouver, British Columbia in Canada. The RTO transaction On September 21, 2018, the Company, HSCP, HSCP Merger Corp. (a wholly-owned subsidiary of the Company), Acreage Finco B.C. Ltd. (a special purpose corporation) (“Finco”), Acreage Holdings America, Inc. (“USCo”) and Acreage Holdings WC, Inc. (“USCo2”) entered into a business combination agreement (the “Business Combination Agreement”) whereby the parties thereto agreed to combine their respective businesses, which would result in the RTO of Pubco by the security holders of HSCP, which was deemed to be the accounting acquiror. On November 14, 2018, the parties to the Business Combination Agreement completed the RTO. Canopy Growth Corporation transaction On June 27, 2019, the Company and Canopy Growth Corporation (“Canopy Growth” or “CGC”) implemented the Prior Plan of Arrangement (as defined in Note 13) contemplated by the Original Arrangement Agreement (as defined in Note 13). Pursuant to the Prior Plan of Arrangement, Canopy Growth was granted an option to acquire all of the issued and outstanding shares of the Company in exchange for the payment of 0.5818 of a common share in the capital of Canopy Growth for each Class A subordinate voting share (each, a “SVS”) held (with the Class B proportionate voting shares (the “PVS”) and Class C multiple voting shares (the “MVS”) being automatically converted to SVS immediately prior to consummation of the Acquisition (as defined in Note 13), which original exchange ratio was subject to adjustment in accordance with the Original Arrangement Agreement. Canopy Growth was required to exercise the option upon a change in federal laws in the United States to permit the general cultivation, distribution and possession of marijuana (as defined in the relevant legislation) or to remove the regulation of such activities from the federal laws of the United States (the “Triggering Event”) and, subject to the satisfaction or waiver of certain closing conditions set out in the Original Arrangement Agreement, Canopy Growth was required to acquire all of the issued and outstanding SVS (following the mandatory conversion of the PVS and MVS into SVS). On June 24, 2020, Canopy Growth and the Company entered into an agreement to, among other things, amend the terms of the Original Arrangement Agreement and the terms of the Prior Plan of Arrangement (the “Amended Arrangement”). On September 16, 2020, the Company’s shareholders voted in favor of a special resolution authorizing and approving the terms of, among other things, the Amended Arrangement. Subsequently, on September 18, 2020, the Company obtained a final order from the Supreme Court of British Columbia approving the Amended Arrangement, and on September 23, 2020 the Company and Canopy Growth entered into the Amending Agreement (as defined in Note 13) and implemented the Amended Arrangement. Pursuant to the Amended Arrangement, the Company’s articles were amended to create the Fixed Shares, the Floating Shares and the Class F multiple voting shares (the “Fixed Multiple Shares”), and each outstanding SVS was exchanged for 0.7 of a Fixed Share and 0.3 of a Floating Share, each outstanding PVS was exchanged for 28 Fixed Shares and 12 Floating Shares; and each outstanding MVS was exchanged for 0.7 of a Fixed Multiple Share and 0.3 of a Floating Share. Refer to Note 13 for further discussion. Pursuant to the implementation of the Amended Agreement, on September 23, 2020, a subsidiary of Canopy Growth advanced gross proceeds of $50,000 to Universal Hemp, LLC, an affiliate of the Company. The debenture bears interest at a rate of 6.1% per annum. Refer to Note 10 for further discussion. COVID-19 In December 2019, a novel strain of coronavirus (“COVID-19”) emerged in Wuhan, China. Since then, it has spread to other countries and infections have been reported around the world. On March 11, 2020, the World Health Organization declared the outbreak of COVID-19 a global pandemic. In response to the outbreak, governmental authorities in the United States, Canada and internationally have introduced various recommendations and measures to try to limit the pandemic, including travel restrictions, border closures, non-essential business closures, quarantines, self-isolations, shelters-in-place and social distancing. The COVID-19 outbreak and the response of governmental authorities to try to limit it are having a significant impact on the private sector and individuals, including unprecedented business, employment and economic disruptions. Management has been closely monitoring the impact of COVID-19, with a focus on the health and safety of the Company’s employees, business continuity and supporting the communities where the Company operates. The company has implemented various measures to reduce the spread of the virus, including implementing social distancing measures at its cultivation facilities, manufacturing facilities, and dispensaries, enhancing cleaning protocols at such facilities and dispensaries and encouraging employees to adhere to preventative measures recommended by local, state, and federal health officials. Despite some impact to our day-to-day operations at select locations from time-to-time, COVID-19 has had a minimal impact overall on our company’s performance.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	SIGNIFICANT ACCOUNTING POLICIES Basis of presentation and going concern The accompanying consolidated financial statements have been prepared on a going concern basis which implies the Company will continue to meet its obligations for the next twelve months as of the date these financial statements are issued. As reflected in the consolidated financial statements, the Company had an accumulated deficit as of December 31, 2021, as well as a net loss and negative cash flow from operating activities for the reporting year then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern for at least one year from the issuance of these financial statements. However, management believes that substantial doubt about the Company’s ability to meet its obligations for the next twelve months from the date these financial statements were issued has been alleviated due to, but not limited to, (i) access to future capital commitments, (ii) continued sales growth from the Company’s consolidated operations, (iii) latitude as to the timing and amount of certain operating expenses as well as capital expenditures, (iv) restructuring plans that have already been put in place to improve the Company’s profitability, (v) the AFC-VRT credit facilities (refer to Note 10 for further discussion), and (vi) the anticipated Non-Core Divestitures (refer to Note 3 for further discussion), as well as access to the U.S. public equity markets. If the Company is unable to raise additional capital whenever necessary, it may be forced to decelerate or curtail its footprint build-out or other operational activities until such time as additional capital becomes available. Such limitation of the Company’s activities would allow it to slow its rate of spending and extend its use of cash until additional capital is raised. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. Management also cannot provide any assurance as to unforeseen circumstances that could occur at any time within the next twelve months or thereafter which could increase the Company’s need to raise additional capital on an immediate basis. Use of estimates The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Preparation of financial statements in conformity with GAAP requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities as of the dates presented and the reported amounts of revenues and expenses during the periods presented. Actual results could differ from those estimates. Significant estimates inherent in the preparation of the accompanying consolidated financial statements include the fair value of assets acquired and liabilities assumed in business combinations, assumptions relating to equity-based compensation expense, estimated useful lives for property, plant and equipment and intangible assets, the valuation allowance against deferred tax assets and the assessment of potential charges on goodwill, intangible assets and investments in equity and notes receivable. Emerging growth company The Company is an “emerging growth company” as defined in the Jumpstart Our Business Startups Act (the “JOBS Act”). Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards until such time as those standards apply to private companies. Functional and presentation currency The consolidated financial statements and the accompanying notes are expressed in U.S. dollars. Financial metrics are presented in thousands. Other metrics, such as shares outstanding, are presented in thousands unless otherwise noted. Basis of consolidation The Company’s consolidated financial statements include the accounts of Acreage, its subsidiaries and variable interest entities (“VIEs”) where the Company is considered the primary beneficiary, if any, after elimination of intercompany accounts and transactions. Investments in business entities in which Acreage lacks control but is able to exercise significant influence over operating and financial policies are accounted for using the equity method. The Company’s proportionate share of net income or loss of the entity is recorded in Income (loss) from investments, net in the Consolidated Statements of Operations. VIEs In determining whether the Company is the primary beneficiary of a VIE, the Company assess whether it has the power to direct matters that most significantly impact the activities of the VIE and have the obligation to absorb losses or the right to receive benefits from the VIE that could potentially be significant to the VIE. There were no material consolidated VIEs as of December 31, 2021, 2020, or 2019. Non-controlling interests (“NCI”) Non-controlling interests represent ownership interests in consolidated subsidiaries by parties that are not shareholders of Pubco. They are shown as a component of Total equity in the Consolidated Statements of Financial Position, and the share of loss attributable to non-controlling interests is shown as a component of Net loss in the Consolidated Statements of Operations. Changes in the parent company’s ownership that do not result in a loss of control are accounted for as equity transactions. Cash and cash equivalents The Company defines cash equivalents as highly liquid investments held for the purpose of meeting short-term cash commitments that are readily convertible into known amounts of cash, with original maturities of three months or less. The Company maintains cash with various U.S. banks and credit unions with balances in excess of the Federal Deposit Insurance Corporation and National Credit Union Share Insurance Fund limits, respectively. The failure of a bank or credit union where the Company has significant deposits could result in a loss of a portion of such cash balances in excess of the insured limit, which could materially and adversely affect the Company’s business, financial condition, results of operations and the market price of the Company’s Fixed Shares and Floating Shares. Cash and cash equivalents belonging to entities the Company has classified as held-for-sale have been reclassified to Assets held-for-sale on the Consolidated Statements of Financial Position. Refer to Note 3 for further discussion. Restricted cash Restricted cash represents funds contractually held for specific purposes (refer to Note 10 for further discussion) and, as such, not available for general corporate purposes. Cash and restricted cash, as presented on the Consolidated Statements of Cash Flows, consists of $43,180 and $1,098 as of December 31, 2021, respectively, and $32,542 and $22,097 as of December 31, 2020, respectively. Accounts Receivable Valuations and Reclassifications Accounts receivable are stated at their net realizable value. The allowance against gross trade receivables reflects the best estimate of probable losses inherent in the receivables portfolio determined on the basis of historical experience, specific allowances for known troubled accounts and other currently available information. As of December 31, 2021 and 2020, the Company’s allowance for doubtful accounts was $445 and $7,220, respectively. Note that certain items presented on the December 31, 2020 Consolidated Statement of Financial Position include a change in presentation to conform to the current year presentation to incorporate an Accounts receivable, net financial statement line item. There was no impact to our Consolidated Financial Statements as a result of this reclassification. Investments The Company classifies its short-term investments in debt securities as held-to-maturity and accounts for them at amortized cost. Due to the short maturities, the carrying value approximates fair value. Refer to Note 5 for further discussion. The Company accounts for long-term equity investments in which it is able to exercise significant influence, but does not have control over, using the equity method. Investments not accounted for using the equity method are required to be carried at fair value, with changes recognized in net income (“FV-NI”). For investments without a readily determinable fair value, a measurement alternative is available allowing measurement at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. Inventory The Company’s inventories include the direct costs of seeds and growing materials, indirect costs such as utilities, labor, depreciation and overhead costs, and subsequent costs to prepare the products for ultimate sale, which include direct costs such as materials and indirect costs such as utilities and labor. All direct and indirect costs related to inventory are capitalized when they are incurred, and they are subsequently classified to Cost of goods sold in the Consolidated Statements of Operations. Inventory is valued at the lower of cost and net realizable value, defined as estimated selling price in the ordinary cost of business, less costs of disposal. The Company measures inventory cost using specific identification for its retail inventory and the average cost method for its cultivation inventory. Cannabis inventory is classified as a current asset, even though part of such inventory may not be utilized within one year because of the duration of the cultivation, drying and conversion process. Debt Issuance Costs Debt issuance costs may be incurred by the Company in connection with obtaining new debt. These costs are recorded as a reduction to the outstanding principal balance of the related debt. They are amortized over the term of the related debt through a charge to interest expense. If a debt is settled or replaced prior to maturity with new debt instruments that have substantially different terms, it is treated as a debt extinguishment and the remaining unamortized costs are charged to extinguishment gain or loss. If a debt is settled or replaced prior to maturity with new debt instruments with the same lender that do not have substantially different terms, it is treated as a debt modification. The remaining unamortized issuance costs remain capitalized, any new issuance costs are capitalized, and the total of these are amortized over the term of the modified debt through a charge to interest expense. Fair value of financial instruments The Company accounts for assets and liabilities measured at fair value on a recurring basis in accordance with ASC 820 - Fair Value Measurements. ASC 820 utilizes a fair value hierarchy that reflects the significance of the inputs used to make the measurements. The hierarchy is summarized as follows: • Level 1 - quoted prices (unadjusted) that are in active markets for identical assets or liabilities • Level 2 - inputs that are observable for the asset or liability, either directly (prices) for similar assets or liabilities in active markets or indirectly (derived from prices) for identical assets or liabilities in markets with insufficient volume or infrequent transactions • Level 3 - inputs for assets or liabilities that are not based upon observable market data There were no material transfers in or out of Level 3 during the years ended December 31, 2021 and 2020 as the Company holds investments in certain equity securities utilizing net asset value per share as a practical expedient, which are not categorized within the fair value hierarchy. The Company did not have any liabilities measured at fair value on a recurring basis as of December 31, 2021 and 2020. Notes receivable The Company provides financing to various related and non-related businesses within the cannabis industry. These notes are classified as held-for-investment and are accounted for as financial instruments in accordance with ASC 310 - Receivables . The Company recognizes impairment on notes receivable when, based on all available information, it is probable that a loss has been incurred based on past events and conditions existing at the date of the financial statements. Losses are recorded in Loss on notes receivable on the Consolidated Statements of Operations. Capital assets Capital assets are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. Land and construction-in-process are not depreciated. Depreciation is calculated using the straight-line method for all other asset classes. The estimated useful life of buildings range from 10 to 40 years, and the estimated useful life of furniture, fixtures and equipment range from 3 to 10 years. Leasehold improvements are amortized using the straight-line method over the shorter of their useful lives or the life of the lease. Repair and maintenance costs are expensed as incurred. When capital assets are disposed of, the related cost and accumulated depreciation are removed and a gain or loss is included in the Consolidated Statements of Operations. With respect to individual long-lived assets, changes in circumstances may merit a change in the estimated useful lives or salvage values of the assets, which are accounted for prospectively in the period of change. For such assets, impairment is assessed, and useful lives may be shortened based on the Company’s plans to dispose of or abandon such assets before the end of its original useful life with depreciation accelerated upon determination. Leases On January 1, 2019, the Company early adopted ASU 2016-02 Leases (Topic 842) using the modified retrospective approach. The Company elected the package of practical expedients contained in the new standard which, among other provisions, allows companies to retain existing lease classification under Topic 840 at transition. The Company has also made an accounting policy election to not recognize right of use assets or lease liabilities for leases with an initial term of 12 months or less, and to continue recognizing the related expense in the Consolidated Statement of Operations on a straight-line basis over the lease term. Sale-leasebacks are assessed to determine whether a sale has occurred under ASC 606 - Revenue from Contracts with Customers . If a sale is determined not to have occurred, the underlying “sold” assets are not derecognized and a financing liability is established in the amount of cash received. At such time that the lease expires, the assets are then derecognized along with the financing liability, with a gain recognized on disposal for the difference between the two amounts, if any. On the date of adoption, the Company recognized right of use assets and lease liabilities on its Consolidated Statements of Financial Position, which reflect the present value of the Company's current minimum lease payments over the lease terms, which include options that are reasonably certain to be exercised, discounted using the Company’s estimated incremental borrowing rate. Refer to Note 8 for further discussion. Intangible assets Intangible assets such as management contracts are amortized over their estimated useful lives, while indefinite-lived intangibles such as cannabis licenses are not amortized. Convertible debt The Company assesses its financial instruments for embedded features that may require bifurcation from their host. If the embedded features do not meet the criteria for bifurcation, the convertible instrument is accounted for as a single hybrid instrument. The Company retired its convertible debenture during the year ended December 31, 2020. Refer to Note 10 for further discussion. Business combinations The Company’s growth strategy includes acquisition of retail, cultivation, processing and other cannabis related companies. These business combinations are accounted for using the acquisition method on the date that control is transferred. The consideration transferred in the acquisition is measured at fair value, along with identifiable net assets acquired. Fixed Shares and Floating Shares issued are valued based on the closing price on the Canadian Securities Exchange. Goodwill represents the excess of the purchase price over the fair value of the net identifiable assets or liabilities of an acquired business and represents expected synergies associated with the acquisition such as the benefits of assembled workforces, expected earnings and future market development. These benefits were not recognized separately from goodwill because they do not meet the recognition criteria for identifiable intangible assets. Based on the Company’s tax status discussed below, goodwill is not expected to be deductible for income tax purposes. A bargain purchase gain is recognized when the excess of the purchase price over the fair value of the net identifiable assets or liabilities acquired is negative. The Company expenses transaction costs, other than those associated with the issue of debt or equity securities, in connection with a business combination as incurred. The Company measures non-controlling interests acquired, if any, at acquisition date fair value. Impairment of long-lived assets Goodwill and indefinite-lived intangible assets are not subject to amortization and are tested for impairment annually or more frequently if events or changes in circumstances indicate that they might be impaired. Goodwill and indefinite-lived intangible assets are tested at the reporting unit and asset group levels, respectively. The Company may first assess qualitative factors and, if it determines it is more likely than not that the fair value is less than the carrying value, then proceed to a quantitative test if necessary. Finite-lived intangible assets and other long-lived assets are tested for recoverability based on undiscounted cash flows when events or changes in circumstances indicate that the carrying amount may not be recoverable. If the carrying value is determined not to be recoverable, the present value of expected future cash flows is compared to the carrying value of the asset. An impairment is booked for the excess of carrying value over the discounted cash flows. Income taxes The Company is treated as a U.S corporation for U.S. federal income tax purposes under U.S. Internal Revenue Code (“IRC”) Section 7874 and is subject to U.S. federal income tax. However, for Canadian tax purposes, the Company is expected, regardless of any application of IRC Section 7874, to be treated as a Canadian resident company (as defined in the Income Tax Act (Canada)) for Canadian income tax purposes. As a result, the Company will be subject to taxation both in Canada and the U.S. Notwithstanding the foregoing, it is management’s expectation that the Company’s activities will be conducted in such a manner that income from operations will not be subjected to double taxation. HSCP operates in the U.S. as a limited liability company that is treated as a partnership for U.S. federal, state and local income tax purposes. As a result, HSCP’s income from its U.S. operations is not subject to U.S. federal income tax because the income is attributable to its members. Accordingly, the Company’s U.S. tax provision is based on the portion of HSCP’s income attributable to the Company and excludes the income attributable to other members of HSCP, whose income is included in Net loss attributable to non-controlling interests in the Consolidated Statements of Operations. In addition, the Company also records a tax provision for the corporate entities owned directly by HSCP. Income tax expense is recognized in the Consolidated Statements of Operations. Current tax expense is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at year end, adjusted for amendments to tax payable with regards to previous years. Deferred tax assets and liabilities and the related deferred tax expense or recovery are recognized for deferred tax consequences attributable to differences between the financial statement carrying amount of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using the enacted or substantively enacted tax rates expected to apply when the asset is realized or the liability settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that substantive enactment occurs. A deferred tax asset is recognized to the extent that it is probable that future taxable income will be available against which the asset can be utilized. Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current assets against current tax liabilities and when they relate to income taxes levied by the same taxing authority and the Company intends to settle its current tax assets and liabilities on a net basis. Certain Acreage subsidiaries are subject to IRC Section 280E. This section disallows deductions and credits attributable to a trade or business of trafficking in controlled substances. Under U.S. law, cannabis is a Schedule I controlled substance. Revenue recognition The Company accounts for revenue in accordance with ASC 606, Revenue from Contracts with Customers. The Company’s accounting policy for revenue recognition under Topic 606 is as follows: 1. Identify the contract with a customer; 2. Identify the performance obligation(s); 3. Determine the transaction price; 4. Allocate the transaction price to the performance obligation(s); and 5. Recognize revenue when/as performance obligation(s) are satisfied. Substantially all of the Company’s revenue comes from the direct sale of cannabis products to customers for a fixed price. Customer sales have one performance obligation and are recognized at a point-in-time when the Company transfers control of the good to the customer at the point-of-sale. The Company disaggregates its revenues from the direct sale of cannabis to customers on the Consolidated Statements of Operations as Retail revenue, net and Wholesale revenue, net . Revenue from management contracts typically has one performance obligation and is recognized over-time as management services are provided. The Company provides management services to other cannabis companies for a fee structure that varies based on the contract. The Company generally determines standalone selling price based on the price charged to customers. The services that may be provided are broadly defined and span the entire scope of the business. The Company evaluates the nature of its promise to the customer in these contracts and determines that its promise is to provide a management service. The service comprises various activities that may vary each day (such as support for cultivation, finance, accounting, human resources, retail, etc.). The Company disaggregates its management contract revenue on the Consolidated Statements of Operations as Other revenue, net . The Company’s payments terms are consistent with industry standards and never exceed 12 months. Amounts disclosed as revenue are net of allowances, discounts and rebates. Equity-settled payments The Company issues equity-based awards to employees and non-employee directors for services. The Company measures these awards based on their fair value at the grant date and recognizes compensation expense over the requisite service period. The Company generally issues new shares to satisfy conversions, option and warrant exercises, and RSU vests. Forfeitures are accounted for as they occur. Net loss per share Net loss per share represents the net loss attributable to shareholders divided by the weighted average number of shares outstanding during the period on an as converted basis. Basic and diluted loss per share are the same as of December 31, 2021, 2020 and 2019, as the issuance of shares upon conversion, exercise or vesting of outstanding units would be anti-dilutive in each period. There were 40,107, 45,541, and 41,526 anti-dilutive shares outstanding as of December 31, 2021, 2020 and 2019, respectively. During the year ended December 31, 2021, the Company identified an error in its mathematical calculation of weighted average shares outstanding due to the inclusion of certain membership units owned by a wholly owned subsidiary of the Company. In accordance with SEC Staff Accounting Bulletin (“SAB”) No. 99, Materiality and SAB No. 108 (“SAB 108”), Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements, the Company assessed the materiality of this correction on its financial statements for the year ended December 31, 2020 and the three months ended June 30, 2020, September 30, 2020, December 31, 2020, March 31, 2021, June 30, 2021 and September 30, 2021. As a result of its analysis, the Company determined that this error had no impact on net loss attributable to Acreage Holdings, Inc., non-controlling interests, or accumulated deficit for each of the respective periods. The impact of the error was isolated to net loss per share and weighted average shares outstanding for each of the respective periods. Based on qualitative and quantitative factors, the Company concluded the error was not material to its financial statements for any prior period nor the current year and, as such, its consolidated financial statements are not materially misstated. The net losses per share attributable to Acreage Holdings - basic and diluted - as presented in Note 17 and the Consolidated Statements of Operations have been revised for the respective periods, as discussed below. The effects of the revisions to net loss per share attributable to Acreage Holdings - basic and diluted - for the respective periods are as follows: (i) for the three months ended June 30, 2020 the Company revised the 98,444 weighted average shares outstanding and $(0.38) net loss per share reported to 98,232 and $(0.38), respectively; (ii) for the three months ended September 30, 2020 the Company revised the 103,450 weighted average shares outstanding and $(0.39) net loss per share reported to 99,589 and $(0.41), respectively; (iii) for the three months ended December 31, 2020 the Company revised the 104,955 weighted average shares outstanding and $(0.35) net loss per share reported to 101,094 and $(0.36), respectively; (iv) for the three months ended March 31, 2021 the Company revised the 106,204 weighted average shares outstanding and $(0.07) net loss per share reported to 102,343 and $(0.08), respectively; (v) for the three months ended June 30, 2021 the Company revised the 108,714 weighted average shares outstanding and $(0.02) net loss per share reported to 104,853 and $(0.02), respectively; (vi) for the three months ended September 30, 2021 the Company revised the 110,193 weighted average shares outstanding and $(0.11) net loss per share reported to 106,332 and $(0.12), respectively; (vii) for the year ended December 31, 2020 the Company revised the 99,980 weighted average shares outstanding and $(2.87) net loss per share reported to 97,981 and $(2.92), respectively. Accounting Pronouncements Recently Adopted As of December 2019, the Company early adopted ASU 2017-04 - Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment (“ASU 2017-04”). The objective of ASU 2017-04 is to simplify how an entity is required to test goodwill for impairment. Under previous GAAP, entities were required to test goodwill for impairment using a two-step approach. Under the amendments in ASU 2017-04, an entity performs its goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. The adoption of ASU 2017-04 did not have a material effect on the Company’s Consolidated Financial Statements. Accounting Pronouncements Not Yet Adopted In June 2016, the FASB issued ASU 2016-13 - Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”) , which was subsequently revised by ASU 2018-19 and ASU 2020-02. The ASU introduces a new model for assessing impairment on most financial assets. Entities will be required to use a forward-looking expected loss model, which will replace the current incurred loss model, which will result in earlier recognition of allowance for losses. The ASU will be effective for the Company’s first interim period of fiscal 2023. The Company continues to evaluate the impact of this ASU on its consolidated financial statements. In December 2019, the FASB issued ASU 2019-12 - Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (ASU 2019-12) . ASU 2019-12 attempts to simplify aspects of accounting for franchise taxes and enacted changes in tax laws or rates and clarifies the accounting for transactions that result in a step-up in the tax basis of goodwill. The ASU will be effective for the Company’s fiscal year ended 2022, and interim periods within fiscal year 2023. The Company does not expect the adoption of the standard to have a material impact on the Company’s consolidated financial statements. In January 2020, the FASB issued ASU 2020-01 - Investments-Equity Securities (Topic 321), Investments-Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) . The new standard clarifies the interaction of accounting for the transition into and out of the equity method. The new standard also clarifies the accounting for measuring certain purchased options and forward contracts to acquire investments. The ASU will be effective for the Company’s first interim period of fiscal 2022. The Company does not anticipate a material impact on the Company’s Consolidated Financial Statements upon adoption. In May 2021, the FASB issued ASU 2021-04 - Earnings Per Share (Topic 260), Debt - Modifications and Extinguishments (Topic 470-50), Compensation - Stock Compensation (Topic 718), and Derivatives and Hedging - Contracts in Entity's Own Equity (Subtopic 815-40) , which clarifies existing guidance for freestanding written call options which are equity classified and remain so after they are modified or exchanged in order to reduce diversity in practice. The standard applies prospectively to modifications or exchanges that occur after it is adopted. The standard is effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The Company does not anticipate a material impact on the Company’s Consolidated Financial Statements upon adoption. In October 2021, the FASB issued ASU 2021-08 - Business Combinations (Topic 805), Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. The new standard improves the accounting for acquired revenue contracts with customers in a business combination by addressing diversity in practice and inconsistency. The new standard requires an entity to recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with ASC 606 - Revenue from Contracts with Customers . The ASU will be effective for the Company’s first interim period of fiscal 2024. The standard should be applied prospectively to business combinations occurring on or after the effective date of the amendments. The Company does not anticipate a material impact on the Company’s consolidated financial statements upon adoption.

ACQUISITIONS, DIVESTITURES AND

ACQUISITIONS, DIVESTITURES AND ASSETS HELD FOR SALE	12 Months Ended
	Dec. 31, 2021
Business Combinations, Discontinued Operations And Disposal Groups [Abstract]
ACQUISITIONS, DIVESTITURES AND ASSETS HELD FOR SALE	ACQUISITIONS, DIVESTITURES AND ASSETS HELD FOR SALE Acquisitions During the year ended December 31, 2021, the Company completed the following business combinations and has allocated each purchase price as follows: Purchase Price Allocation CWG Greenleaf Total Assets acquired: Cash and cash equivalents $ 828 $ 1,209 $ 2,037 Inventory 1,200 2,692 3,892 Other current assets 347 1,520 1,867 Capital assets, net 3,312 22,923 26,235 Operating lease right-of-use asset 1,584 2,819 4,403 Goodwill 1,182 18,618 19,800 Intangible assets, net - cannabis licenses 3,500 — 3,500 Intangible assets, net - customer relationships 1,000 — 1,000 Other non-current assets 40 190 230 Liabilities assumed: Accounts payable and accrued liabilities (464) (1,829) (2,293) Taxes payable (68) (33) (101) Operating lease liability, current (193) (315) (508) Other current liabilities 3 (294) (291) Operating lease liability, non-current (1,391) (2,504) (3,895) Fair value of net assets acquired $ 10,880 $ 44,996 $ 55,876 Consideration paid: Settlement of pre-existing relationship 10,880 44,996 $ 55,876 Total consideration $ 10,880 $ 44,996 $ 55,876 CWG On April 30, 2021, a subsidiary of the Company acquired 100% of CWG Botanicals, Inc. (“CWG”), an adult-use cannabis cultivation and processing operations in the state of California. The completion of this acquisition expanded the Company’s footprint in California. The consideration paid for CWG consisted of the settlement of a pre-existing relationship, which included a line of credit of $9,321 and the related interest receivable of $1,559, which were both previously recorded in Notes receivable, non-current on the Statements of Financial Position. The purchase price allocation is based upon preliminary valuations and estimates and assumptions which are subject to change within the purchase price allocation period, generally one year from the acquisition date. The primary areas of the purchase price allocation that are not yet finalized relate to the valuation of the intangible assets acquired and the residual goodwill resulting from the transaction. Greenleaf On October 1, 2021, a subsidiary of the Company acquired of 100% of Greenleaf Apothecaries (“GLA”), Greenleaf Gardens (“GLG”), and Greenleaf Therapeutics (“GLT”), collectively known as “Greenleaf.” Greenleaf consists of cannabis cultivation, processing, and dispensary operations in the state of Ohio. The completion of this acquisition established Acreage’s footprint in the Ohio cannabis market. On July 2, 2018, the Company entered into purchase agreements for Greenleaf for the total purchase price of approximately $8,245 in cash, $6,096 in seller notes payable and 1.2 million shares of HSCP with an average fair value of $7.73 per share, which are convertible into shares of the Company. In addition, the Company extended a $31,200 line of credit and issued $12,500 in promissory notes to the Greenleaf entities. The consideration paid was made in exchange for: (a) the rights to acquire the Greenleaf entities upon state regulatory approval and; (b) master services agreements (“MSAs”) to operate the entities until such approval was granted and ownership interests were transferred. The purchase consideration paid represents the fair value of the intangible asset related to the MSA that was recorded on the Company’s Statement of Financial Position at the time of the transaction. The intangible asset was amortized over the life of the MSAs. Upon closing, the Company repaid the remaining $3,300 worth of sellers notes payable and accrued interest and assumed $42,043 in notes and interest receivable owed to the Company by Greenleaf that was eliminated upon consolidation. Total consideration for the asset transfer transaction was $44,996, representing the sum of the $2,953 carrying value of intangible assets from the 2018 transaction and the liabilities assumed. As the Company owns 100% of Greenleaf, the subsidiary is accounted for on a consolidated basis as of the closing date. Refer to Notes 4, 6, and 10 for further discussion regarding the MSA intangible asset conversions, notes forgiven, and sellers notes repaid, respectively. The purchase price allocation is based upon preliminary valuations and estimates and assumptions which are subject to change within the purchase price allocation period, generally one year from the acquisition date. The primary areas of the purchase price allocation that are not yet finalized relate to the valuation of the tangible and intangible assets acquired and the residual goodwill resulting from the transaction. NCCRE On March 19, 2021, a subsidiary of the Company, HSC Solutions, LLC (“HSC Solutions”) entered into an assignment of membership agreement to acquire the remaining non-controlling interests of its subsidiary, NCC Real Estate, LLC (“NCCRE”), based primarily on the fair value of property held by NCCRE estimated in the amount of $850. The consideration paid to the non-controlling interest sellers of $286 was recorded in Additional paid-in capital and Non-controlling interests on the Statements of Financial Position. Additionally, the Company subsequently repaid the outstanding principal balance of the NCCRE secured loan. Refer to Note 10 for further discussion. During the year ended December 31, 2020, the Company completed the following business combination, and has allocated the purchase price as follows: Purchase Price Allocation CCF Assets acquired: Cash and cash equivalents $ 17 Inventory 1,969 Other current assets 3,164 Capital assets, net 4,173 Operating lease right-of-use asset 4,455 Goodwill 5,247 Intangible assets, net - cannabis licenses 10,000 Other non-current assets 10 Liabilities assumed: Accounts payable and accrued liabilities (228) Taxes payable (17) Other current liabilities (4,248) Operating lease liability (4,455) Fair value of net assets acquired $ 20,087 Consideration paid: Cash $ 10,000 Settlement of pre-existing relationship 10,087 Total consideration $ 20,087 On June 26, 2020, a subsidiary of the Company acquired 100% of Acreage CCF New Jersey, LLC (“CCF”), a New Jersey vertically integrated medical cannabis nonprofit corporation. The settlement of pre-existing relationship included in the transaction price includes a $7,952 line of credit as well as interest receivable of $2,135 which were both previously recorded in Notes receivable, non-current in the Consolidated Statements of Financial Position. The carrying value of these amounts approximated their fair value. The purchase price allocation is based upon final valuations within the purchase price allocation period (generally one year from the acquisition date). Divestitures On December 16, 2021, a subsidiary of the Company sold all equity interests in Maryland Medicinal Research & Caring, LLC (“MMRC”) for an aggregate s ale price of $1,500. MMRC is licensed to operate a medical cannabis dispensary in Baltimore, Maryland. The aggregate purchase price consisted of approximately $1,500 in cash which was remitted in two equal payments in August 2020 and January 2022. This resulted in a gain on sale of $132 recorded in Other income (loss), net on the Consolidated Statements of Operations for the year ended December 31, 2021. Additionally, the Company de-recognized indefinite-lived and finite-lived intangible assets held by MMRC of $801 related to cannabis licenses. On April 27, 2021, a subsidiary of the Company sold all equity interests in Acreage Florida, Inc. (“Acreage Florida”), for an aggregate sale price of $60,000. Acreage Florida is licensed to operate medical cannabis dispensaries, a processing facility and a cultivation facility in the state of Florida. The aggregate sales price consisted of approximately $21,500 in cash, $7,000 of the buyer’s common stock, subject to a rolling lock up restriction period ending one year after the disposition date, with the lock up expiring in monthly 1/6 th increments beginning October 27, 2021, and secured promissory notes totaling approximately $31,500. This resulted in a gain on sale of $11,682 recorded in Other income (loss), net on the Consolidated Statements of Operations for the year ended December 31, 2021. The Company subsequently sold the promissory notes and recognized a net loss of $2,000 as discussed in Note 6. Further, the Company de-recognized deferred tax liabilities related to indefinite-lived intangible lived assets held by Acreage Florida of $6,044 as a result of the disposition in Other income (loss), net on the Consolidated Statements of Operations for the year ended December 31, 2021. On May 8, 2020, a subsidiary of the Company sold all equity interests in Acreage North Dakota, LLC, a medical cannabis dispensary holder and operator, for $1,000. This resulted in a gain on sale of $217 recorded in Other income (loss), net on the Consolidated Statements of Operations for the year ended December 31, 2020. Assets Held for Sale The Company determined certain businesses and assets met the held-for-sale criteria. Upon classification of the disposal groups as held for sale, the Company tested each disposal group for impairment and recognized (recovery) and charges of $(8,616) and $11,003 within (Recovery) write down of assets held-for-sale on the Consolidated Statements of Operations for the years ended December 31, 2021 and December 31, 2020, respectively. Additionally, all assets and liabilities determined within these disposal groups were transferred into Assets held-for-sale and Liabilities related to assets held for sale on the Consolidated Statements of Financial Position as of December 31, 2021 and December 31, 2020. In accordance with ASC 205-20-45 - Discontinued Operations , a disposal of a component of an entity shall be reported in discontinued operations if the divestiture represents a strategic shift that will have a major effect on the entity’s operations and financial results. Management determined that the expected divestitures will not represent a strategic shift that will have a major effect on the Company’s operations and financial results and thus will not report the expected divestitures of these assets as discontinued operations. The table below presents the preliminary fair values of the assets and liabilities classified as held for sale on the Consolidated Statement of Financial Position for the years ended December 31, 2021 and December 31, 2020, respectively, and are subject to change based on developments during the sales process. December 31, 2021 Michigan (1) Oregon (2) Total Cash $ — $ 223 $ 223 Inventory — 445 445 Notes receivable, current — 31 31 Other current assets — 9 9 Total current assets classified as held-for-sale — 708 708 Capital assets, net 1,907 2,342 4,249 Operating lease right-of-use assets — 1,695 1,695 Goodwill — 2,191 2,191 Non-current assets — 109 109 Total assets classified as held for sale $ 1,907 $ 7,045 $ 8,952 Accounts payable and accrued liabilities $ — $ (639) $ (639) Operating lease liability, current — (441) (441) Total current liabilities classified as held-for-sale — (1,080) (1,080) Operating lease liability, non-current — (787) (787) Total liabilities classified as held-for-sale $ — $ (1,867) $ (1,867) (1) The Company was unsuccessful in finding a satisfactory buyer for certain of its Michigan locations. As a result, the assets at these specific locations no longer meet the criteria for being classified as held-for-sale and have been determined to be impaired (refer to Note 7 for further discussion). (2) In February 2021, a subsidiary of the Company entered into a definitive agreement and management services agreement to sell an indoor cultivation facility in Medford, Oregon and a retail dispensary in Portland, Oregon, for total consideration of $3,000, to be paid in a series of tranches based on estimated regulatory approvals which are not expected to exceed 18 months. Additionally, in September 2021, a subsidiary of the Company entered into a definitive agreement and management services agreements to sell, upon regulatory approval, four retail dispensaries in Oregon for total consideration of $6,500, consisting of a $250 cash payment at the time of signing and a 10-month secured promissory note. December 31, 2020 Florida Kanna, Inc. (1) Maryland Michigan Oregon Total Inventory $ 587 $ — $ — $ — $ 606 $ 1,193 Notes receivable, current — — — — 31 31 Other current assets 161 — 20 — 1 182 Total current assets classified as held-for-sale 748 — 20 — 638 1,406 Capital assets, net 7,137 1,156 286 7,469 2,342 18,390 Operating lease right-of-use assets 10,305 944 362 — 1,410 13,021 Intangible assets, net 26,190 970 802 — — 27,962 Goodwill — — — — 2,192 2,192 Total assets classified as held for sale $ 44,380 $ 3,070 $ 1,470 $ 7,469 $ 6,582 $ 62,971 Accounts payable and accrued liabilities $ (247) $ (132) $ (3) $ — $ (260) $ (642) Taxes payable — 1 — — (179) (178) Operating lease liability, current (501) (250) (29) — (439) (1,219) Other current liabilities (89) — — — — (89) Total current liabilities classified as held-for-sale (837) (381) (32) — (878) (2,128) Operating lease liability, non-current (14,107) (610) (325) — (988) (16,030) Deferred tax liabilities — — — — 4 4 Total liabilities classified as held-for-sale $ (14,944) $ (991) $ (357) $ — $ (1,862) $ (18,154) (1) As of December 31, 2021, the Company was unsuccessful in finding a satisfactory buyer for Kanna, Inc. As a result, the assets no longer meet the criteria for being classified as held-for-sale and have been determined to be impaired (refer to Notes 4 and 7 for further discussion or related impairments).

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL Intangible assets The following table details the intangible asset balances by major asset classes: Intangibles December 31, 2021 December 31, 2020 Finite-lived intangible assets: Management contracts $ 1,511 $ 19,580 Customer relationships 1,000 — 2,511 19,580 Accumulated amortization on finite-lived intangible assets: Management contracts (493) (5,262) Customer relationships — — (493) (5,262) Finite-lived intangible assets, net 2,018 14,318 Indefinite-lived intangible assets Cannabis licenses 117,677 124,665 Total intangibles, net $ 119,695 $ 138,983 The intangible assets balance as of December 31, 2021 and 2020 excludes intangible assets reclassified to assets held for sale. Refer to Note 3 for further discussion. The average useful life of finite-lived intangible assets ranges from two two Impairment of intangible assets Indefinite-lived intangible assets are evaluated for potential impairment on at least an annual basis using the multi-period excess earnings method (“MPEEM”). MPEEM is a form of income approach used in valuing intangible assets that isolates discounted future cash flows specifically attributed to the intangible asset. During the year ended December 31, 2021 and 2020, the Company performed a quantitative analysis and concluded certain of the indefinite-lived cannabis licenses had a fair value below the carrying value. Accordingly, during the year ended December 31, 2021, the Company recognized impairment charges of $2,337 with respect to its indefinite-lived intangible assets at In Grown Farms, LLC 2 (“IGF”) and Kanna, Inc. Additionally, during the year ended December 31, 2020, the Company recognized impairment charges of $92,798 with respect to its indefinite-lived intangible assets Acreage Florida, Inc., Form Factory Holdings, LLC and Kanna, Inc., respectively. The charges are recognized in Impairments, net on the Consolidated Statements of Operations. The Company evaluated the recoverability of finite-lived intangible assets to be held and used by comparing the carrying value of the assets to the future net undiscounted cash flows expected to be generated by the assets to determine if the carrying value is recoverable. If the carrying value is determined not to be recoverable, the present value of expected future cash flows is compared to the carrying value of the asset. An impairment is booked for the excess of carrying value over the discounted cash flows. During the year ended December 31, 2021, the Company recognized impairment charges of $4,891 with respect to its finite-lived intangible assets at Prime Alternative Treatment Center Consulting, LLC (“PATCC”) and Kanna, Inc. Additionally, during the year ended December 31, 2020, the Company recognized impairment charges of $8,324 with respect to its finite-lived intangible assets at Form Factory, CWG Botanicals, Inc. (“CWG”) and MA-SSBP. The charges are recognized in Impairments, net on the Consolidated Statements of Operations. These impairments resulted in the recognition of a tax provision benefit and an associated reversal of deferred tax liabilities of $881 and $31,498 during the year ended December 31, 2021 and 2020, respectively. WCM Refinancing On March 6, 2020, a subsidiary of the Company closed on a refinancing, transaction and conversion related to Northeast Patients Group, operating as Wellness Connection of Maine (“WCM”), a medical cannabis business in Maine, resulting in ownership of WCM by three individuals. In connection with the transaction, WCM converted from a non-profit corporation to a for-profit corporation. Refer to Note 6 for further discussion. Concurrently, a portion of the management contract was converted into a promissory note of $18,800 in Notes receivable, non-current on the Consolidated Statements of Financial Position in exchange for the previously held management contract. An impairment was determined as the differential between the net carrying value of the previously held management contract and the promissory note received in exchange. This resulted in an impairment loss to finite-lived intangible assets of $9,395 in Impairments, net on the Consolidated Statements of Operations for the year ended December 31, 2020. Purchases and disposals of intangible assets The Company purchased and disposed of intangible assets related to the CWG, Greenleaf, MMRC and Acreage Florida transactions. Refer to Note 3 for further discussion. Modification of management contract On October 7, 2019, the Company modified the terms of its Management Service Agreement (“MSA”) with Greenleaf Apothecaries, LLC (“GLA”). As a result of this modification, the Company exchanged certain future cash flows under the MSA in exchange for a note receivable of $12,500. In connection with this modification, the Company reduced the carrying value of the MSA by $10,106, recorded a gain of $2,394 and reduced the associated deferred tax liability by $2,730, with a corresponding increase to Other equity transactions in the Consolidated Statements of Shareholders’ Equity. Amortization expense recorded during the years ended December 31, 2021, 2020 and 2019 was $7,752, $2,789 and $5,276, respectively. Expected annual amortization expense for existing intangible assets subject to amortization at December 31, 2021 is as follows for each of the next five fiscal years: Amortization of Intangibles 2022 2023 2024 2025 2026 Amortization expense $ 751 $ 751 $ 751 $ 751 $ 313 Goodwill The following table details the changes in the carrying amount of goodwill: Goodwill Total December 31, 2019 $ 105,757 Acquisitions 5,247 Impairment (76,890) Transferred to held-for-sale (2,192) December 31, 2020 $ 31,922 Acquisitions 19,800 Impairment (12,631) Other adjustments (1) 4,219 December 31, 2021 $ 43,310 (1) Represents adjustments related to the remeasurement of certain deferred tax assets and related adjustments within the measurement period. During the year ended December 31, 2021, the Company recognized impairment charges of $12,631 with respect to its goodwill related to Illinois and New Hampshire. The Company applied the discounted cash flow approach to determine the fair value of the reporting units. The charge is recognized in Impairments, net on the Consolidated Statements of Operations. During the year ended December 31, 2020, the Company recognized impairment charges of $65,304 with respect to its goodwill related to Form Factory. The Company applied the discounted cash flow approach to determine the fair value of the reporting units. The charge is recognized in Impairments, net on the Consolidated Statements of Operations. Pursuant to the WCM refinancing described above, the Company recognized an impairment loss to goodwill of $11,586 on Impairments, net on the Consolidated Statements of Operations for the year ended December 31, 2020. This was determined as the differential between the net carrying value of the previously held management contract and the promissory note received in exchange.

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2021
Investments [Abstract]
INVESTMENTS	INVESTMENTS The carrying values of the Company’s investments in the Consolidated Statements of Financial Position as of December 31, 2021 and 2020 are as follows: Investments December 31, 2021 December 31, 2020 Investments held at FV-NI 35,226 34,126 Total long-term investments $ 35,226 $ 34,126 Income (loss) from investments, net in the Consolidated Statements of Operations during the years ended December 31, 2021, 2020 and 2019 is as follows: Investment income (loss) Year Ended December 31, 2021 2020 2019 Short-term investments $ — $ — $ 738 Investments held at FV-NI (3,549) 1,158 (2,218) Equity method investments — (1,060) 1,000 Income (loss) from investments, net $ (3,549) $ 98 $ (480) Short-term investments The Company from time to time invests in U.S. Treasury bills which are classified as held-to-maturity and measured at amortized cost. These range in original maturity from three Investments held at FV-NI The Company has investments in equity of several companies that do not result in significant influence or control. These investments are carried at fair value, with gains and losses recognized in the Consolidated Statements of Operations. In November 2020, the Company completed an exchange of all its equity interests in GreenAcreage Real Estate Corp. (“GreenAcreage”) and its equity method investment in the management company of GreenAcreage in exchange for land and building previously accounted for as a failed sales-leaseback transaction (refer to Notes 7 and 14 for further discussion). As further described under the “6.10% Secured debenture due September 2030” in Note 10, on September 23, 2020, a subsidiary of the Company, Universal Hemp, LLC ("Universal Hemp") was advanced gross proceeds of $50,000 (less transaction costs) pursuant to the terms of a secured debenture. The Company subsequently engaged an investment advisor, which under the investment advisor's sole discretion, on September 28, 2020 invested $34,019 of these proceeds on behalf of Universal Hemp. As a result, Universal Hemp acquired 34,019 class B units, at $1 par value per unit, which represented 100% financial interest in an Investment Partnership, a Canada-based limited partnership. An affiliate of the Institutional Investor holds Class A units of the Investment Partnership. The general partner of the Investment Partnership is also an affiliate of the Institutional Investor. The Class B units are held by the Investment Advisor as an agent for Universal Hemp.

NOTES RECEIVABLE

NOTES RECEIVABLE	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
NOTES RECEIVABLE	NOTES RECEIVABLE Notes receivable as of December 31, 2021 and 2020 consisted of the following: December 31, 2021 December 31, 2020 Promissory notes receivable $ 27,260 $ 39,128 Line of credit receivable 12,609 55,043 Interest receivable 2,834 5,762 Allowance for notes and interest receivables (8,036) — Total notes receivable $ 34,667 $ 99,933 Less: Notes receivable, current 7,104 2,032 Notes receivable, non-current $ 27,563 $ 97,901 Interest income on notes receivable during the years ended December 31, 2021, 2020 and 2019 totaled $4,824, $6,695 and $3,978, respectively. The Company has determined that the collectability of certain notes receivables is doubtful based on information available. As of December 31, 2021, the Company’s allowance for notes receivable of $8,036 includes $6,046 of principal outstanding and $1,990 of accrued interest, and represents the full value of such loan balances. As of December 31, 2020, the Company’s allowance for notes receivable was nil For the years ended December 31, 2021, 2020, and 2019, the Company recognized losses of $7,869, $8,161, and nil, respectively, in Loss on notes receivable on the Consolidated Statements of Operations. Activity during the year ended December 31, 2021 On April 27, 2021, the Company received three secured promissory notes in the aggregate amount of $31,500 related to the sale of Acreage Florida. Of the $31,500 in promissory notes, a promissory note for $3,500 was collected during the year ended December 31, 2021, and in June 2021, the remaining two promissory notes totaling $28,000 were sold in a related party transaction to Viridescent Realty Trust, Inc. (“Viridescent”) for cash proceeds of $26,000. This sale resulted in a loss of $2,000 recorded in Other income (loss), net on the Consolidated Statements of Operations. Refer to Notes 3 and 14 for further discussion. On October 1, 2021, the Company completed the acquisition of Greenleaf, an operator of cultivation, processing and retail facilities in Ohio. As a result of the acquisition, notes receivable and interest receivable of $42,043 related to Greenleaf were assumed and eliminated. This consisted of a $9,565 promissory note, which was comprised of principal and interest receivable of $9,554 and $11, respectively, and a $32,478 line of credit, which was comprised of the amount borrowed and interest receivable of $29,422 and $3,056, respectively. Refer to Note 3 for further discussion of the Greenleaf acquisition. On April 30, 2021, a subsidiary of the Company acquired 100% of CWG, and the amounts outstanding under the line of credit were converted into equity in CWG. Refer to Note 3 for further discussion. In March 2021, the Company entered into a revised consulting services and line of credit agreement with PATCC, whereby previously unrecognized management fees were settled for $2,500, which was recognized in Other revenue, net on Consolidated Statements of Operations during the year ended December 31, 2021. Pursuant to the revised line of credit agreement, the line of credit is non-interest bearing and will be repaid on a payment schedule with seven payments in the aggregate amount of $7,150 through June 2023. Activity during the year ended December 31, 2020 On March 6, 2020, a subsidiary of the Company closed on a refinancing transaction and conversion related to Northeast Patients Group, operating as WCM, a medical cannabis business in Maine, resulting in ownership of WCM by three individuals. In connection with the transaction, WCM converted from a non-profit corporation to a for-profit corporation. WCM previously had a series of agreements with Wellness Pain & Management Connection LLC (“WPMC”), which resulted in an outstanding balance of $18,800 due to WPMC as of closing of this transaction. A restated consulting agreement was put in place, whereby WCM agrees to pay a fixed annual fee of $120, payable monthly, in exchange for a suite of consulting services. In addition, a promissory note payable to WPMC was signed in the amount of $18,800 to convert the existing payment due into a fixed, secured debt obligation. In order to fund the transaction of WCM, a subsidiary of the Company created a new Maine corporation, named Maine HSCP, Inc. (“Maine HSCP”). At closing, a subsidiary of the Company contributed $5,700 to Maine HSCP, and then sold 900 shares of Maine HSCP, constituting all of the outstanding equity interests of Maine HSCP, to three qualifying individuals in exchange for promissory notes of $1,900 each. Each note is secured by a pledge of the shares in Maine HSCP, and payment of the note is to be made solely from dividends paid to the shareholder by Maine HSCP, except for amounts to be paid to the shareholder to cover tax obligations. As of December 31, 2020, the Company recorded a holdback reserve of $917 for the State of Maine as a result of finalization of valuation by the State. The Company’s relevant subsidiary has the option, exercisable at any time, to buy back the shares, at the higher of fair market value or the remaining balance under the promissory notes. The individuals also have the right at any time to put the shares to the Company’s subsidiary on the same terms. The net equity impact to the Company was nil, and the option described above is only redeemable if permissible pursuant to Maine regulations. During the year ended December 31, 2021, the Company paid $500 to the State of Maine and $417 to the former owners as a result of the $917 holdback, thereby relieving the reserve on the Company’s Consolidated Statement of Financial Position. During the year ended December 31, 2020, the Company wrote off a convertible promissory note receivable and the accrued interest of $8,000 and $161, respectively, from an unrelated third party as the Company determined that the note was not collectible and recorded a loss of $8,161 in Loss on notes receivable on the Consolidated Statements of Operations. On November 12, 2021, the Company sold the convertible note receivable for $4,200 in cash proceeds. This sale resulted in a miscellaneous income of $4,200 recorded in Other income (loss), net on the Consolidated Statements of Operations. On June 26, 2020, a subsidiary of the Company acquired 100% of CCF, and the $7,952 line of credit and interest receivable of $2,135 were assumed and eliminated. Refer to Note 3 for further discussion.

CAPITAL ASSETS, net

CAPITAL ASSETS, net	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
CAPITAL ASSETS, net	CAPITAL ASSETS, net Net property, plant and equipment consisted of: December 31, 2021 December 31, 2020 Land $ 3,777 $ 3,811 Building 43,921 34,114 Right-of-use asset, finance leases 5,077 5,077 Construction in progress 7,644 13,697 Furniture, fixtures and equipment 31,325 18,062 Leasehold improvements 51,646 23,681 Capital assets, gross $ 143,390 $ 98,442 Less: accumulated depreciation (16,593) (9,306) Capital assets, net $ 126,797 $ 89,136 In August 2021, the Company’s Sewell facility in New Jersey was negatively impacted by a tornado formation from Hurricane Ida. The unusually severe weather conditions caused widespread damage and resulted in a $9,130 loss to capital assets, which has been offset by insurance proceeds of $7,000. The net loss of $2,130 was recognized in Impairments, net on the Consolidated Statements of Operations for the year ended December 31, 2021. During the year ended December 31, 2021, the Company determined that it was unable to sell certain Held-for-Sale assets for acceptable proceeds and, as such, these assets were reclassified as Held-and-Used. The determination and reclassification of these assets was considered a triggering event for capital asset impairment testing. Upon assessment, these specific capital assets were not considered to have future economic value and were to be abandoned immediately as they were not in use while being held-for-sale. As such, the fair value of the assets was considered to be nil and the Company recognized an impairment charge of $6,719. Further, as the Company assesses its operating entities from time to time, the Company determined that additional capital assets were also not considered to have future economic value and were to be abandoned immediately. As such, the fair value of the assets was considered to be nil and the Company recognized an impairment charge of $3,189. The total impairment charge of $9,908 was recognized in Impairments, net on the Consolidated Statements of Operations for the year ended December 31, 2021. Refer to Note 3 for further discussion on changes in Held-for-Sale entities during the year ended December 31, 2021. During the year ended December 31, 2020, the Company sold parcels of land for an aggregate sale price of $2,166. In connection with these transactions, the Company recorded a loss on sale of $981 in Other loss, net on the Consolidated Statements of Operations. Depreciation of capital assets for the years ended December 31, 2021, 2020 and 2019 includes $3,364, $3,381, and $2,317 of depreciation expense, and $4,206, $2,479, and $1,556 that was capitalized to inventory, respectively. Sale-leasebacks During the year ended December 31, 2019, the Company sold and subsequently leased back several of its capital assets in a transaction with GreenAcreage, a related party (refer to Note 14 for further discussion). The Company sold assets and subsequently leased them back for total proceeds of $19,052. The subsequent leases met the criteria for finance leases, and as such, the transactions do not qualify for sale-leaseback treatment. The “sold” assets remain within land, building and leasehold improvements, as appropriate, for the duration of the lease and a financing liability equal to the amount of proceeds received is recorded within debt (refer to Note 10 for further discussion). Upon lease termination, the sale will be recognized by removing the remaining carrying values of the capital assets and financing liability, with any difference recognized as a gain. In November 2020, the Company completed an exchange of all its equity interests in GreenAcreage and its equity method investment in the management company of GreenAcreage in exchange for land and building previously accounted for as a failed sales-leaseback transaction and recognized a gain of $1,473 in Other income (loss), net on the Consolidated Statements of Operations.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
LEASES	LEASES The Company leases land, buildings, equipment and other capital assets which it plans to use for corporate purposes in addition to the production and sale of cannabis products. Leases with an initial term of 12 months or less are not recorded on the Consolidated Statements of Financial Position and are expensed in the Consolidated Statements of Operations on the straight-line basis over the lease term. The Company does not have any material variable lease payments, and accounts for non-lease components separately from leases. Balance Sheet Information Classification December 31, 2021 December 31, 2020 Right-of-use assets Operating Operating lease right-of-use assets $ 24,598 $ 17,247 Finance Capital assets, net 4,522 4,776 Total right-of-use assets $ 29,120 $ 22,023 Lease liabilities Current Operating Operating lease liability, current $ 2,145 $ 1,492 Non-current Operating Operating lease liability, non-current 24,255 16,609 Financing Debt, non-current 5,245 5,174 Total lease liabilities $ 31,645 $ 23,275 Statement of Operations Information Classification Year Ended December 31, 2021 Year Ended Year Ended Short-term lease expense General and administrative $ 241 $ 1,258 $ 1,262 Operating lease expense General and administrative 4,437 6,252 5,351 Finance lease expense: Amortization of right of use asset Depreciation and amortization 254 161 122 Interest expense on lease liabilities Interest expense 757 820 290 Sublease income Other income (loss), net — (37) (110) Net lease cost $ 5,448 $ 7,196 $ 5,653 Statement of Cash Flows Information Classification Year Ended Year Ended Year Ended Cash paid for operating leases Net cash used in operating activities $ 4,083 $ 6,130 $ 3,667 Cash paid for finance leases - interest Net cash used in operating activities $ 680 $ 1,316 $ 223 The following represents the Company’s future minimum payments required under existing leases with initial terms of one year or more as of December 31, 2021: Maturity of lease liabilities Operating Leases (1) Finance Leases 2022 $ 4,892 $ 701 2023 4,822 722 2024 4,536 743 2025 4,553 766 2026 4,452 789 Thereafter 20,469 12,487 Total lease payments $ 43,724 $ 16,208 Less: interest 16,096 10,963 Present value of lease liabilities $ 27,628 $ 5,245 Weighted average remaining lease term (years) 8 13 Weighted average discount rate 10% 12% (1) Includes minimum payments under existing operating leases currently classified as held-for-sale (refer to Note 3 for further discussion). As of December 31, 2021, the Company entered into a lease agreement that has not yet commenced. The Company will determine the classification at the commencement date for this lease, but currently expects the lease to be classified as an operating lease. The lease term covers a ten-year period, with base rent of $360 per year, which increases by 3.00% per year for years two through ten.
LEASES	LEASES The Company leases land, buildings, equipment and other capital assets which it plans to use for corporate purposes in addition to the production and sale of cannabis products. Leases with an initial term of 12 months or less are not recorded on the Consolidated Statements of Financial Position and are expensed in the Consolidated Statements of Operations on the straight-line basis over the lease term. The Company does not have any material variable lease payments, and accounts for non-lease components separately from leases. Balance Sheet Information Classification December 31, 2021 December 31, 2020 Right-of-use assets Operating Operating lease right-of-use assets $ 24,598 $ 17,247 Finance Capital assets, net 4,522 4,776 Total right-of-use assets $ 29,120 $ 22,023 Lease liabilities Current Operating Operating lease liability, current $ 2,145 $ 1,492 Non-current Operating Operating lease liability, non-current 24,255 16,609 Financing Debt, non-current 5,245 5,174 Total lease liabilities $ 31,645 $ 23,275 Statement of Operations Information Classification Year Ended December 31, 2021 Year Ended Year Ended Short-term lease expense General and administrative $ 241 $ 1,258 $ 1,262 Operating lease expense General and administrative 4,437 6,252 5,351 Finance lease expense: Amortization of right of use asset Depreciation and amortization 254 161 122 Interest expense on lease liabilities Interest expense 757 820 290 Sublease income Other income (loss), net — (37) (110) Net lease cost $ 5,448 $ 7,196 $ 5,653 Statement of Cash Flows Information Classification Year Ended Year Ended Year Ended Cash paid for operating leases Net cash used in operating activities $ 4,083 $ 6,130 $ 3,667 Cash paid for finance leases - interest Net cash used in operating activities $ 680 $ 1,316 $ 223 The following represents the Company’s future minimum payments required under existing leases with initial terms of one year or more as of December 31, 2021: Maturity of lease liabilities Operating Leases (1) Finance Leases 2022 $ 4,892 $ 701 2023 4,822 722 2024 4,536 743 2025 4,553 766 2026 4,452 789 Thereafter 20,469 12,487 Total lease payments $ 43,724 $ 16,208 Less: interest 16,096 10,963 Present value of lease liabilities $ 27,628 $ 5,245 Weighted average remaining lease term (years) 8 13 Weighted average discount rate 10% 12% (1) Includes minimum payments under existing operating leases currently classified as held-for-sale (refer to Note 3 for further discussion). As of December 31, 2021, the Company entered into a lease agreement that has not yet commenced. The Company will determine the classification at the commencement date for this lease, but currently expects the lease to be classified as an operating lease. The lease term covers a ten-year period, with base rent of $360 per year, which increases by 3.00% per year for years two through ten.

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
INVENTORY	INVENTORY The Company’s inventory balance consists of the following: December 31, 2021 December 31, 2020 Retail inventory $ 3,331 $ 1,803 Wholesale inventory 28,643 18,055 Cultivation inventory 6,367 2,317 Supplies & other 3,463 1,540 Total $ 41,804 $ 23,715

DEBT

DEBT	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
DEBT	DEBT The Company’s debt balances consist of the following: Debt balances December 31, 2021 December 31, 2020 3.70% Loan due December 2021 $ — $ 470 Seller's notes — 2,581 Financing liability (failed sales leaseback) 15,253 15,253 Finance lease liabilities 5,245 5,174 3.55% Credit facility due March 2022 — 20,043 3.55% Credit facility due June 2021 — 22,169 7.50% Loan due April 2026 30,763 32,124 6.10% Secured debenture due September 2030 46,050 46,085 10.00% Note due July 2021 — 2,000 15.00% Loan due October 2024 — 22,870 22.81% Loan due May 2022 — 4,438 Note due December 2024 4,750 7,250 9.75% Credit facilities due January 2026 68,673 — Total debt $ 170,734 $ 180,457 Less: current portion of debt 1,583 27,139 Total long-term debt $ 169,151 $ 153,318 The Company issued $81,407 and 160,587 of debt during the years ended December 31, 2021 and 2020, respectively, relating to project financing and debt refinancing arrangements. The Company repaid $91,039 and $25,821 of long-term debt during the years ended December 31, 2021 and 2020, respectively, relating to project financing and debt refinancing arrangements. Scheduled maturities of debt, excluding amortization of discount and issuance costs, are as follows: 2022 $ 1,583 2023 $ — 2024 $ 3,167 2025 $ — Thereafter $ 178,498 During the years ended December 31, 2021, 2020, and 2019, the Company incurred interest expense of $19,964, $15,853, and $1,194, respectively, on the Consolidated Statements of Operations. Interest expense for the year ended December 31, 2021 included debt discount amortization of $1,113 and amortization of debt issuance costs of $2,528. As of December 31, 2021, the Company had unamortized discount and debt issuance costs of $6,194 and $6,320 respectively, which is netted against the gross carrying value of long-term debt in Debt, non-current on Consolidated Statements of Financial Position. Additionally, as of December 31, 2021 and 2020, the Company had accrued interest of $1,432 and $3,504, respectively, within Interest payable on the Consolidated Statements of Financial Position. 3.70% Loan due December 2021 A consolidated subsidiary entered into a $550 secured loan with a financial institution for the purchase of a building. The building is leased to the subsidiary. The secured loan carries a fixed interest rate of 3.7% and was due in December 2021. In connection with the Company acquiring the remaining non-controlling interests in the subsidiary, the secured loan was repaid in March 2021. Refer to Note 3 for further discussion. Seller’s notes The Company issued Seller’s notes payable in connection with several transactions, bearing interest at rates ranging from 3.5% to 10%. The Company repaid the outstanding balance in full in October 2021. Financing liability (failed sales leaseback) In connection with the Company’s failed sale-leaseback transaction (refer to Note 7 for further discussion), a financing liability was recognized equal to the cash proceeds received. The Company will recognize the cash payments made on the lease as interest expense, and the principal will be de-recognized upon expiration of the lease. Previous related party debt During the year ended December 31, 2019, Kevin Murphy, the Chairman of the Board of Directors (i.e., a related party), made a non-interest bearing loan of $15,000 to Acreage. In January 2020, Mr. Murphy made an additional non-interest bearing loan of $5,000 to Acreage. These amounts were subsequently repaid in March 2020. In October 2020, Mr. Murphy made an interest bearing loan of $2,100 to the Company, bearing interest at 9.9% per annum. This amount was subsequently repaid in November 2020. 3.55% Credit facilities due June 2021 and March 2022 On March 11, 2020, the Company borrowed $21,000 from an institutional lender pursuant to a credit facility. The credit facility permits the Company to borrow up to $100,000, which may be drawn down by the Company in four tranches, maturing two years from the date of the first draw down. The Company will pay an annual interest rate of 3.55% on the first advance of debt for a term of two years. The borrowed amounts under the credit facility are fully collateralized by $22,000 of restricted cash, which was borrowed pursuant to the loan transaction described below. Any additional draws must be fully cash collateralized as well. Also on March 11, 2020, the Company closed $22,000 in borrowings pursuant to a loan transaction with a third party lender. The maturity date is 366 days from the closing date of the loan transaction. The Company will pay monthly interest on the collateral in the form of 27 SVS through the maturity date. The Lender may put any unsold interest shares to the Company upon maturity at a price of $4.50 per share. Kevin Murphy, the Chairman of the Board of Directors, loaned $21,000 of the $22,000 borrowed by the Company to the Lender. The loan is secured by the non-U.S. intellectual property assets, a cannabis state license and 12,000 SVS shares of the Company. Pursuant to the Amended Arrangement, the monthly interest on the collateral payable to Kevin Murphy was modified to cash payments for the remaining duration of the term at an interest rate of 12% per annum, payable upon maturity. The remaining interest will continue to be paid monthly in the form of 2 Fixed Shares and 1 Floating Share through the maturity date. The Company has determined such equity interest on collateral to be a mandatorily redeemable financial instrument that is recorded as a liability in accordance with ASC 480 - Distinguishing liabilities from equity (“ASC 480”). The liability is calculated based upon the share interest multiplied by the maturity price of $4.50 per share. On March 7, 2021, the Company extended the maturity date related to the $22,000 in borrowings with the Lender to March 31, 2021. On March 29, 2021, the Company further extended the maturity date of Tranche B of the loan transaction with the third party lender, which is $21,000 of the $22,000 aggregate amount of the loan transaction, to June 30, 2021. Tranche A of the loan transaction, which is $1,000 of the $22,000 aggregate amount of the loan transaction, was subsequently repaid in April 2021. The lender of Tranche A of the loan transaction did not exercise their redemption right for the Company to repurchase the interest shares within the redemption period. Accordingly, the liability was reclassified into equity in April 2021. On June 15, 2021, the Company subsequently repaid all amounts outstanding under the 3.55% credit facility. Additionally, Tranche B of the loan transaction with the IP Investment Company was subsequently repaid in June 2021. 15.00% Convertible debenture due May 2021 On May 29, 2020, the Company entered into a securities purchase agreement (the “Securities Purchase Agreement”) with an Investment Fund (the “Investor”), pursuant to which the Company sold and issued $11,000 in principal amount under a secured convertible debenture, with gross proceeds to the Company of $10,000 before transaction fees (the “Convertible Debenture”). The Convertible Debenture bears interest at 15% per annum and was secured by the Company’s medical cannabis dispensaries in Connecticut. The Convertible Debenture was convertible by the holder in whole or in part after September 30, 2020. Prior to September 30, 2020, the holder could convert only up to $550 of principal amount. The Convertible Debenture may not be converted to common stock to the extent such conversion would result in the holder beneficially owning more than 4.99% of the Company’s outstanding common stock. The Convertible Debenture was convertible into Class A Subordinate Voting Shares of the Company at a conversion price of $1.68 per share, subject to the conversion limitations described above. On September 4, 2020, the holder accordingly converted $550 of the principal amount. The maturity date is the earlier of (i) May 29, 2021 or (ii) on the consummation of one or more debt, equity or a combination of debt and equity financing transactions in which the Company receives gross proceeds of $40,000 or more. The Company accreted all discounts to Interest expense on the Consolidated Statements of Operations. The Company recorded beneficial conversion of $523, representing 5% of the principal amount which was convertible in Share Capital in the Consolidated Statements of Shareholders’ Equity, and an equivalent discount was recorded against the carrying value of the Convertible Debenture. The beneficial conversion feature was determined in accordance with ASC 470-20 - Debt with conversion and other options and is calculated at its intrinsic value being the difference between the conversion price and the fair value of the common stock into which the debt is convertible at the commitment date, being $3.28 per share, multiplied by the number of shares into which the debt is convertible. The Company had the right to redeem up to 95% of the principal amount on or prior to September 29, 2020 without penalty. On September 29, 2020, the Company retired the convertible debenture, utilizing the proceeds received from the 7.5% Loan due 2026 entered into on the same date as described below under “ 6.10% Secured debenture due September 2030 .” The Company determined the conversion feature above did not meet the characteristics of a derivative instrument in accordance with ASC 815 - Derivatives and Hedging (“ASC 815”), as the conversion feature is indexed to its own stock and is classified under Share Capital in the Consolidated Statements of Stockholders’ Equity. As such, there was no derivative liability associated with the Convertible Debenture under ASC 815. 60.00% Loan due October 2020 On June 16, 2020, the Company entered into a short-term definitive funding agreement with an institutional investor for gross proceeds of $15,000 (less transaction costs of approximately $943). The secured note has a maturity date of 4 months and bears an interest rate of 60% per annum. It is secured by, among other items, the Company’s cannabis operations in Illinois, New Jersey and Florida, as well as the Company’s U.S. intellectual property. In the event of default, the Company is obligated to pay the lender an additional fee of $6,000. The Company may pre-pay the secured note without penalty or premium at any time following the 90 th day after closing. In October 2020, the Company retired the short-term definitive funding agreement and paid in aggregate $18,050 to retire the full principal balance and accrued interest. 6.10% Secured debenture due September 2030 On September 23, 2020, pursuant to the implementation of the Amended Arrangement (Refer to Note 13 for further discussion), a subsidiary of Canopy Growth advanced gross proceeds of $50,000 (less transaction costs of approximately $4,025) to Universal Hemp, an affiliate of the Company, pursuant to the terms of a secured debenture (“6.1% Loan”). In accordance with the terms of the debenture, the funds cannot be used, directly or indirectly, in connection with or for any cannabis or cannabis-related operations in the United States, unless and until such operations comply with all applicable laws of the United States. An additional $50,000 may be advanced pursuant to the debenture subject to the satisfaction of certain conditions by Universal Hemp. The debenture bears interest at a rate of 6.1% per annum, matures 10 years from the date hereof or such earlier date in accordance with the terms of the debenture and all interest payments made pursuant to the debenture are payable in cash by Universal Hemp. The debenture is not convertible and is not guaranteed by Acreage. With a portion of the proceeds for the 6.1% Loan received by Universal Hemp, Acreage engaged an Investment Advisor which, under the Investment Advisor’s sole discretion, invested on behalf of Universal Hemp $34,019 on September 28, 2020. As a result, Universal Hemp acquired 34,019 class B units, at $1.00 par value per unit, which represented 100% financial interest in the Investment Partnership, a Canada-based limited partnership. An affiliate of the Institutional Investor holds class A units of the Investment Partnership. The general partner of the Investment Partnership is also an affiliate of the Institutional Investor. The class B units are held by the Investment Advisor as an agent for Universal Hemp. Upon execution of the limited partnership agreement, $1,019 was distributed to the class A unit holders of the Investment Partnership. On September 28, 2020, the Company received gross proceeds of $33,000 (less transaction costs of approximately $959) from an affiliate of the Institutional Investor (the “Lender”) and used a portion of the proceeds of this loan to retire its short-term $11,000 convertible note (as described above) and its short-term note aggregating approximately $18,000 in October 2020, with the remainder being used for working capital purposes. The loan is unsecured, matures in 3 years and bears interest at a 7.5% annual interest rate. The Lender is controlled by the Institutional Investor. The Investment Partnership is the investor in the Lender. On December 16, 2021, the Company paid an amendment fee of $413 to extend the maturity date from September 28, 2023 to April 2, 2026. The amendment was treated as a debt extinguishment. 10.00% Note due July 2021 In October 2020, a third party lender extended a promissory note of $2,000 to the Company bearing interest at 10% per annum. The promissory note matured on July 5, 2021 and the outstanding principal was repaid in full. 15.00% Loan due October 2024 In October 2020, the Company’s subsidiary received initial commitments and funding from a syndicate of lenders for gross proceeds of $28,000 (before origination discounts and issuance costs of approximately $840 and $1,136, respectively) pursuant to a senior secured term loan facility at an annual interest rate of 15% with a maturity of 4 years from closing. The total amount available under the senior secured term loan facility was $70,000. On December 16, 2021, this loan was repaid in full. In connection with the advance, the Company issued the lenders an aggregate of 1,557 Fixed Share Warrants with each Fixed Share Warrant exercisable for one Fixed Share and 698 Floating Share Warrants with each Floating Share Warrant exercisable for one Floating Share. The exercise price of each Fixed Share Warrant is $3.15 and the exercise price of each Floating Share Warrant is $3.01. The warrants are exercisable for a period of 4 years. 22.81% Loan due May 2022 In November 2020, the Company entered into a loan agreement with a cannabis-focused real estate investment trust for a construction financing loan in the amount of $13,320 (with transaction costs of approximately $1,399). The loan agreement provided for an annual interest rate of 16% and a term of 18 months. The loan was used to complete the expansion of the Company’s cultivation and processing facility in Illinois (the “Illinois Property”). The loan was secured by the Illinois Property and was subject to periodic advances to the Company to fund the completion of improvements or real property collateral or fund other amounts as permitted under the loan agreement. On December 16, 2021, this loan was repaid in full. Note due December 2024 In November 2020, the Company issued a promissory note with a third party, which is non-interest bearing and payable based on a payment schedule with ten payments in the aggregate amount of $7,750 through December 31, 2024, as a result of a settlement described under the “CanWell Dispute” in Note 13. 9.75% Credit facilities due January 2026 On December 16, 2021 the Company entered into a $150,000 senior secured credit facility with a syndicate of lenders consisting of a $75,000 initial draw, a $25,000 delayed draw that must be advanced within 12 months and a $50,000 committed accordion facility that is available after December 1, 2022, provided certain financial covenants are met, and with a maturity of January 1, 2026. Upon closing, gross proceeds of $75,000 were drawn (before origination discounts and issuance costs of approximately $4,000 and $1,500, respectively, which were capitalized). The loan is secured by pledged equity interests and substantially all of the assets of the Company. Advances under the facility bear interest at 9.75% per annum (plus an additional 1.0% per annum until certain collateral assignment agreements are delivered) and undrawn amounts (excluding the committed accordion facility until it is available) bear interest at 3.0% per annum. The loan is subject to various financial covenants, including a fixed charge coverage ratio and two leverage ratios. Commencing with the receipt of the of the loan, mandatory prepayments are required from net proceeds of certain sale or disposition activities or unused insurance proceeds from the Sewell impairment, as defined by the Credit Agreement. As of December 31, 2021, the $25,000 delayed draw was not drawn upon. Refer to Note 14 for further discussion of the syndicated related party lender.

SHAREHOLDERS_ EQUITY AND NON-CO

SHAREHOLDERS’ EQUITY AND NON-CONTROLLING INTERESTS	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
SHAREHOLDERS’ EQUITY AND NON-CONTROLLING INTERESTS	SHAREHOLDERS’ EQUITY AND NON-CONTROLLING INTERESTS The table below details the change in Pubco shares outstanding by class for the year ended December 31, 2021: Shareholders’ Equity Fixed Shares Floating Shares Fixed Shares Held in Treasury Floating Shares Held in Treasury Fixed Multiple Shares Total Shares Outstanding December 31, 2020 71,346 30,628 (589) (253) 118 101,250 Issuances 2,573 2,014 — — — 4,587 NCI conversions 746 320 — — — 1,066 December 31, 2021 74,665 32,962 (589) (253) 118 106,903 During the year ended December 31, 2021, the Company issued 61 Fixed Shares and 28 Floating Shares as compensation for consulting services expense of $300, recorded in Other equity transactions on the Consolidated Statements of Shareholders’ Equity. Additionally, during the year ended December 31, 2021, the Company issued 6 Fixed Shares and 3 Floating Shares related to the 3.55% Credit facility and collateral borrowings, recorded in on the Consolidated Statements of Shareholders’ Equity. Warrants A summary of the warrants activity outstanding is as follows: Warrants Fixed Shares Floating Shares December 31, 2020 7,131 3,087 Expired (1,314) (563) December 31, 2021 5,817 2,524 During the year ended December 31, 2020, the Company issued 6,085 special warrants priced at $4.93 per unit in conjunction with a private placement investment transaction. The special warrants were subsequently exercised into one unit comprised of one SVS and one SVS purchase warrant with an amended exercise price of $4.00 and a five-year term, as discussed in Note 13. Further, the Company issued an aggregate of 1,557 Fixed Share and 698 Floating Share warrants in conjunction with the senior secured credit term loan facility. Each warrant is exercisable for one Fixed Share and one Floating Share, respectively. The exercise price of each Fixed and Floating Share warrant is $3.15 and $3.01, respectively. The warrants are exercisable for a period of 4 years. Refer to Note 10 for further discussion. The weighted-average remaining contractual life of the warrants outstanding is approximately 3 years. There was no aggregate intrinsic value for warrants outstanding as of December 31, 2021. Non-controlling interests - convertible units The Company has NCIs in consolidated subsidiaries USCo2 and HSCP. The non-voting shares of USCo2 and HSCP units make up substantially all of the NCI balance as of December 31, 2021 and are convertible for either 0.7 of a Fixed Share and 0.3 of a Floating Share of Pubco or cash, as determined by the Company. Summarized financial information of HSCP is presented below. USCo2 does not have discrete financial information separate from HSCP. HSCP net asset reconciliation December 31, 2021 December 31, 2020 Current assets $ 113,011 $ 144,938 Non-current assets 375,807 410,269 Current liabilities (29,256) (80,649) Non-current liabilities (195,791) (171,485) Other NCI balances (718) (742) Accumulated equity-settled expenses (226,596) (206,315) Net assets $ 36,457 $ 96,016 HSCP/USCo2 ownership % of HSCP 17.24 % 18.68 % Net assets allocated to USCo2/HSCP $ 6,285 $ 17,936 Net assets attributable to other NCIs 718 742 Total NCI $ 7,003 $ 18,678 Year Ended December 31, HSCP Summarized Statement of Operations 2021 2020 2019 Net loss allocable to HSCP/USCo2 $ (57,572) $ (372,386) $ (191,511) HSCP/USCo2 weighted average ownership % of HSCP 17.66 % 19.66 % 23.44 % Net loss allocated to HSCP/USCo2 $ (10,167) $ (73,211) $ (44,890) Net loss allocated to other NCIs 20 (319) (4) Net loss attributable to NCIs $ (10,147) $ (73,530) $ (44,894) As of December 31, 2021, USCo2’s non-voting shares owned approximately 0.51% of HSCP units. USCo2’s capital structure is comprised of voting shares (approximately 71.33%), all of which are held by the Company, and of non-voting shares (approximately 28.67%) held by certain former HSCP members. Certain executive employees and profits interests holders own approximately 16.73% of HSCP units. The remaining 82.76% interest in HSCP is held by USCo and represents the members’ equity attributable to shareholders of the parent. During the years ended December 31, 2021 and 2020, the Company had several transactions with HSCP and USCo2 that changed its ownership interest in the subsidiaries but did not result in loss of control. These transactions included business acquisitions and the redemption of HSCP and USCo2 convertible units for Pubco shares (as shown in the table below), and resulted in a $1,063 and $3,395 allocation from NCI to shareholders' equity for the years ended December 31, 2021 and 2020, respectively. During the year ended December 31, 2019, the Company made cash payments in the amount of $4,278 to HSCP and USCo2 unit holders in satisfaction of redemption requests the Company chose to settle in cash, as well as for LLC unitholders tax liabilities in accordance with the HSCP operating agreement. A reconciliation of the beginning and ending amounts of convertible units is as follows: Year Ended December 31, Convertible Units 2021 2020 Beginning balance 24,142 25,035 Vested LLC C-1s canceled — (1,310) LLC C-1s vested — 1,000 NCI units converted to Pubco (1,066) (583) Ending balance 23,076 24,142

EQUITY-BASED COMPENSATION EXPEN

EQUITY-BASED COMPENSATION EXPENSE	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
EQUITY-BASED COMPENSATION EXPENSE	EQUITY-BASED COMPENSATION EXPENSEEquity-based compensation expense recognized in the Consolidated Statements of Operations for the periods presented is as follows: Equity-based compensation expense Year Ended December 31, 2021 2020 2019 Equity-based compensation - Plan $ 19,946 $ 74,763 $ 86,002 Equity-based compensation - Other — 17,301 11,536 Total equity-based compensation expense $ 19,946 $ 92,064 $ 97,538 Amended Arrangement with Canopy Growth On September 23, 2020, the Company announced the implementation of the Amended Arrangement (as defined in Note 13). Pursuant to the Amended Arrangement, the Company’s articles have been amended to create new Fixed Shares, Floating Shares and Fixed Multiple Shares. Consequently, the Company’s equity-based compensation was modified into new equity awards of the Company. Refer to Note 13 for further discussion. Equity-based compensation - Plan (Acreage Holdings, Inc. Omnibus Incentive Plan) In connection with the RTO transaction, the Company’s Board of Directors adopted an Omnibus Incentive Plan, as amended May 7, 2019, June 19, 2019 and September 23, 2020 (the “Plan”), which permits the issuance of stock options, stock appreciation rights, stock awards, share units, performance shares, performance units and other stock-based awards up to an amount equal to 15% of the issued and outstanding Subordinate Voting Shares of the Company. Pursuant to the Amended Arrangement, the Company retained the Plan described above, the upper limit of issuances being up to an amount equal to 15% of the issued and outstanding Fixed Shares and Floating Shares of the Company. As of December 31, 2021, the Company had 10,932 shares authorized and available for grant under the Plan. Restricted Share Units (“RSUs”) Fixed Shares Floating Shares Restricted Share Units (Fair value information expressed in whole dollars) RSUs Weighted Average Grand Date Fair Value RSUs Weighted Average Grand Date Fair Value Unvested, January 1, 2021 5,119 $ 9.24 2,688 $ 7.83 Granted 993 $ 3.02 385 $ 2.57 Forfeited (496) $ 3.79 (182) $ 3.85 Vested (2,428) $ 10.35 (1,629) $ 7.37 Unvested, December 31, 2021 3,188 $ 7.30 1,262 $ 7.39 Vested and unreleased (1) 130 $ 9.54 167 $ 4.39 Outstanding, December 31, 2021 3,318 $ 7.39 1,429 $ 7.04 (1) RSUs that are vested and unreleased represent RSUs that are pending delivery. RSUs of the Company generally vest over a period of three years and RSUs granted to certain executives vest based on achievement of specific performance conditions. In certain situations for specified individuals, RSUs vest on an accelerated basis on separation. The fair value for RSUs is based on the Company’s share price on the date of the grant. The Company recorded $16,012, $37,801, and $59,627 as Equity-based compensation expense on Consolidated Statements of Operations during the years ended December 31, 2021, 2020 and 2019, respectively. The fair value of RSUs vested during the years ended December 31, 2021 and 2020 was $15,917 and $10,779, respectively. The total weighted average remaining contractual life and aggregate intrinsic value of unvested RSUs as of December 31, 2021 and was approximately 2 years and $6,737, respectively. Unrecognized compensation expense related to these awards at December 31, 2021 was $29,165 and is expected to be recognized over a weighted average period of approximately 2 years. Stock options Fixed Shares Floating Shares Stock Options (Exercise price expressed in whole dollars) Options Weighted Average Exercise Price Options Weighted Average Exercise Price Options outstanding, January 1, 2021 1,556 $ 11.18 1,818 $ 3.12 Granted 45 $ 6.28 636 $ 2.98 Forfeited (72) $ 10.39 (40) $ 4.05 Options outstanding, December 31, 2021 1,529 $ 11.07 2,414 $ 3.06 Options exercisable, December 31, 2021 1,059 $ 14.22 1,702 $ 3.19 Stock options of the Company generally vest over a period of three years and options granted to certain executives vest based on achievement of specific performance conditions. Stock options of the Company have an expiration period of 5 or 10 years from the date of grant. The weighted average contractual life remaining for Fixed Share options outstanding and exercisable as of December 31, 2021 was approximately 6 and 7 years, respectively. The weighted average contractual life remaining for Floating Share options outstanding and exercisable as of December 31, 2021 was approximately 5 and 5 years, respectively. The Company recorded $3,934, $36,962 and $26,375 as Equity-based compensation expense on Consolidated Statements of Operations during the years ended December 31, 2021, 2020 and 2019, respectively, in connection with these awards. As of December 31, 2021, unamortized expense related to stock options totaled $1,313 and is expected to be recognized over a weighted-average period of approximately 1 year. As of December 31, 2021, the aggregate intrinsic value for unvested options and for vested and exercisable options was nil, respectively. The fair values of Subordinate Voting Share, Fixed Share and Floating Share options granted were calculated using a Black-Scholes model with the following assumptions: Black-Scholes inputs Year Ended January 1, 2020 to September 22, 2020 September 23, 2020 to December 31, 2020 Year Ended December 31, 2021 SVS SVS Fixed Floating Fixed Floating Weighted average grant date fair value range $4.76 - $16.72 $3.79 $1.06 - $1.63 $0.92 - $1.06 $2.74 - $3.77 $0.26 - $1.55 Assumption ranges: Risk-free rate 1.50% - 2.60% 1.60% 0.20% 0.20% 0.60% 0.60% - 0.70% Expected dividend yield —% —% —% —% —% —% Expected term (in years) 6 6 3.25 - 3.5 2.5 - 3.5 3.5 3.50 - 4.08 Expected volatility 75% - 85% 75% 75% 75% 75% 65% Equity-based compensation - other HSCP C-1 Profits Interests Units (“Profits Interests”) These membership units qualify as profits interests for U.S. federal income tax purposes and were accounted for in accordance with ASC 718 - Compensation - Stock Compensation . HSCP amortizes awards over the relevant service period and until awards are fully vested. The Company recorded $70 and $369 as Equity-based compensation expense on Consolidated Statements of Operations in connection with these awards during the years ended December 31, 2020 and 2019, respectively. The fair value of Profits Interests vested during the years ended December 31, 2020 and 2019 was $1,239 and $13,141, respectively. All of the Profits Interests vested during the year ended December 31, 2020 and there were no unvested units or related equity-based compensation expense associated with the year ended December 31, 2021. Restricted Shares (“RSs”) In connection with the Company’s acquisition of Form Factory, 1,369 restricted shares with a grant date fair value of $20.45 were issued to former employees of Form Factory subject to future service conditions, which fully vest 24 months from the acquisition date. The fair value for RSs is based on the Company’s share price on the date of the grant. In connection with these awards, the Company recorded equity-based compensation expense of $17,231 and $9,528 on Consolidated Statements of Operations during the years ended December 31, 2020 and 2019, respectively. There was no associated equity-based compensation expense related to RSs during the year ended December 31, 2021. Employee settlement During the year ended December 31, 2019, the Company issued 82 Subordinate Voting Shares and recognized $1,639 of equity-based compensation expense in settlement of post-employment expenses.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Commitments The Company provides revolving lines of credit to several of its portfolio companies. As of December 31, 2021, our maximum obligation under these arrangements is $79,850. Refer to Note 6 for further discussion of the balance funded and outstanding. Prior Plan of Arrangement with Canopy Growth On June 19, 2019, the shareholders of the Company and of Canopy Growth separately approved the proposed plan of arrangement (the “Prior Plan of Arrangement”) involving the two companies, and on June 21, 2019, the Supreme Court of British Columbia granted a final order approving the Prior Plan of Arrangement. Effective June 27, 2019, the articles of the Company were amended pursuant to the Prior Plan of Arrangement to provide that, upon the occurrence (or waiver by Canopy Growth) of the Triggering Event, subject to the satisfaction of the conditions set out in the arrangement agreement entered into between Acreage and Canopy Growth on April 18, 2019, as amended on May 15, 2019 (the “Original Arrangement Agreement”), Canopy Growth will acquire (the “Acquisition”) all of the issued and outstanding shares in the capital of the Company (each, an “Acreage Share”). Under the terms of the Original Arrangement Agreement, holders of Acreage Shares and certain securities convertible or exchangeable into SVS as of the close of business on June 26, 2019, received approximately $2.63, being their pro rata portion (on an as converted to SVS basis) of $300,000 (the “Option Premium”) paid by Canopy Growth. HSCP unit holders are required to convert their units within three years following the closing of the Acquisition as will holders of non-voting shares of USCo2. Second Amendment to the Arrangement Agreement with Canopy Growth On June 24, 2020, Acreage and Canopy Growth entered into a proposal agreement (the “Proposal Agreement”) which set out, among other things, the terms and conditions upon which the parties were proposing to enter into an amending agreement (the “Amending Agreement”) to amend the Original Arrangement Agreement, amend and restate the Prior Plan of Arrangement (the “Amended Plan of Arrangement”) and implement the Amended Plan of Arrangement pursuant to the Business Corporations Act (British Columbia). The effectiveness of the amendment to the Original Arrangement Agreement and the implementation of the Amended Plan of Arrangement was subject to the conditions set out in the Proposal Agreement, which included, among others, approval by (i) the Supreme Court of British Columbia at a hearing upon the procedural and substantive fairness of the terms and conditions of the Amended Arrangement; and (ii) the shareholders of Acreage as required by applicable corporate and securities laws. Following the satisfaction of various conditions set forth in the Proposal Agreement, on September 23, 2020, Acreage and Canopy Growth entered into the Amending Agreement (and together with the Original Arrangement Agreement, the “Arrangement Agreement”) and implemented the Amended Arrangement effective at 12:01 a.m. (Vancouver time) (the “Amendment Time”) on September 23, 2020 (the “Amendment Date”). Pursuant to the Amended Plan of Arrangement, Canopy Growth made a cash payment of $37,500 to Acreage’s shareholders and certain holders of securities convertible or exchangeable into shares of Acreage. Acreage also completed a capital reorganization (the “Capital Reorganization”) effective as of the Amendment Time whereby: (i) each existing SVS was exchanged for 0.7 of a Fixed Share and 0.3 of a Floating Share; (ii) each issued and outstanding PVS was exchanged for 28 Fixed Shares and 12 Floating Shares; and (iii) each issued and outstanding MVS was exchanged for 0.7 of a Fixed Multiple Share and 0.3 of a Floating Share. At the Amendment Time, on the terms and subject to the conditions of the Amended Plan of Arrangement, each option, restricted share unit, compensation option and warrant to acquire existing SVS that was outstanding immediately prior to the Amendment Time, was exchanged for a replacement option, restricted stock unit, compensation option or warrant, as applicable, to acquire Fixed Shares (a “Fixed Share Replacement Security”) and a replacement option, restricted stock unit, compensation option or warrant, as applicable, to acquire Floating Shares (a “Floating Share Replacement Security”) in order to account for the Capital Reorganization. Pursuant to the Amended Plan of Arrangement, upon the occurrence or waiver (at the discretion of Canopy Growth) of the Triggering Event (the “Triggering Event Date”), Canopy Growth will, subject to the satisfaction or waiver of certain closing conditions set out in the Arrangement Agreement: (i) acquire all of the issued and outstanding Fixed Shares (following the mandatory conversion of the Fixed Multiple Shares into Fixed Shares) on the basis of 0.3048 of a common share of Canopy Growth (each whole common share, a “Canopy Growth Share”) for each Fixed Share held (the “Fixed Exchange Ratio”) at the time of the acquisition of the Fixed Shares (the “Acquisition Time”), subject to adjustment in accordance with the terms of the Amended Plan of Arrangement (the “Canopy Call Option”); and (ii) have the right (but not the obligation) (the “Floating Call Option”), exercisable for a period of 30 days following the Triggering Event Date to acquire all of the issued and outstanding Floating Shares at a price to be determined based upon the 30 day volume-weighted average trading price of the Floating Shares, subject to a minimum price of $6.41, as may be adjusted in accordance with the terms of the Amended Plan of Arrangement, to be payable, at the option of Canopy Growth, in cash, Canopy Growth Shares or a combination thereof. If any portion is paid in Canopy Growth Shares, the number of Canopy Growth Shares to be exchanged for each Floating Share shall be determined on the basis of a 30 day volume-weighted average calculation using the Floating Shares (the “Floating Ratio”). The closing of the acquisition of the Floating Shares pursuant to the Floating Call Option, if exercised, will take place concurrently with the closing of the acquisition of the Fixed Shares pursuant to the Canopy Call Option, if exercised. The Canopy Call Option and the Floating Call Option will expire 10 years from the Amendment Time. At the Acquisition Time, on the terms and subject to the conditions of the Amended Plan of Arrangement, each Fixed Share Replacement Security will be exchanged for a replacement option, restricted stock unit, compensation option or warrant, as applicable, to acquire from Canopy Growth such number of Canopy Growth Shares as is equal to: (i) the number of Fixed Shares that were issuable upon exercise of such Fixed Share Replacement Security immediately prior to the Acquisition Time, multiplied by (ii) the Fixed Exchange Ratio in effect immediately prior to the Acquisition Time (provided that if the foregoing would result in the issuance of a fraction of a Canopy Growth Share, then the number of Canopy Growth Shares to be issued will be rounded down to the nearest whole number). In the event that the Floating Call Option is exercised and Canopy Growth acquires the Floating Shares at the Acquisition Time, on the terms and subject to the conditions of the Amended Plan of Arrangement, each Floating Share Replacement Security will be exchanged for a replacement option, restricted stock unit, compensation option or warrant, as applicable, to acquire from Canopy Growth such number of Canopy Growth Shares as is equal to: (i) the number of Floating Shares that were issuable upon exercise of such Floating Share Replacement Security immediately prior to the Acquisition Time, multiplied by (ii) the Floating Ratio (provided that if the foregoing would result in the issuance of a fraction of a Canopy Growth Share, then the number of Canopy Growth Shares to be issued will be rounded down to the nearest whole number). In the event that the Floating Call Option is exercised and Canopy Growth acquires the Floating Shares at the Acquisition Time, Acreage will be a wholly-owned subsidiary of Canopy Growth. The Amending Agreement also provides for, among other things, amendments to the definition of Purchaser Approved Share Threshold (as defined in the Arrangement Agreement) to change the number of shares of Acreage available to be issued by Acreage without an adjustment in the Fixed Exchange Ratio such that Acreage may issue a maximum of 32,700 shares (or convertible securities in proportion to the foregoing), which will include (i) 3,700 Floating Shares which are to be issued solely in connection with the exercise of stock options granted to Acreage management (the “Option Shares”); (ii) 8,700 Floating Shares other than the Option Shares; and (iii) 20,300 Fixed Shares. Notwithstanding the foregoing, the Amending Agreement provides that Acreage may not issue any equity securities, without Canopy Growth’s prior consent, other than: (i) upon the exercise or conversion of convertible securities outstanding as of the Amendment Date; (ii) contractual commitments existing as of the Amendment Date; (iii) the Option Shares; (iv) the issuance of up to $3,000 worth of Fixed Shares pursuant to an at-the-market offering to be completed no more than four times during any one-year period; (v) the issuance of up to 500 Fixed Shares in connection with debt financing transactions that are otherwise in compliance with the terms of the Arrangement Agreement, as amended by the Amending Agreement; or (vi) pursuant to one private placement or public offering of securities during any one-year period for aggregate gross proceeds of up to $20,000, subject to specific limitations as set out in the Amending Agreement. In addition, the Amending Agreement provides for, among other things: (i) various Canopy Growth rights that extend beyond the Acquisition Date and continue until Canopy Growth ceases to hold at least 35% of the issued and outstanding Acreage shares (such date being the “End Date”), including, among others, rights to nominate a majority of Acreage’s Board of Directors (the “Acreage Board”) following the Acquisition Time, restrictions on Acreage’s ability to incur certain indebtedness without Canopy Growth’s consent; (ii) restrictive covenants in respect of the business conduct in favor of Canopy Growth; (iii) termination of non-competition and exclusivity rights granted to Acreage by Canopy Growth in the Arrangement Agreement in the event that Acreage does not meet certain specified financial targets on an annual basis during the term of the Canopy Call Option as further described below; (iv) implementation of further restrictions on Acreage’s ability to operate its business, including its ability to hire certain employees or make certain payments or incur any non-trade-payable debt without Canopy Growth’s consent in the event that Acreage does not meet certain specified financial targets on a quarterly basis during the term of the Canopy Call Option as further described below; and (v) termination of the Arrangement Agreement and Canopy Growth’s obligation to complete the acquisition of the Fixed Shares pursuant to the Canopy Call Option in the event that Acreage does not meet certain specified financial targets in the trailing 12 month period as further described below. Each of the financial targets referred to above is specified in the Amending Agreement and related to the performance of Acreage relative to a business plan for Acreage for each fiscal year ended December 31, 2020 through December 31, 2029 set forth in the Proposal Agreement (the “Initial Business Plan”). The Amending Agreement precludes Acreage from entering into any contract in respect of Company Debt (as defined in the Arrangement Agreement) if, among other restrictions: (i) such contract would be materially inconsistent with market standards for companies operating in the United States cannabis industry; (ii) such contract prohibits a prepayment of the principal amount of such Company Debt, requires a make-whole payment for the interest owing during the remainder of the term of such contract or charges a prepayment fee in an amount greater than 3.0% of the principal amount to be repaid; (iii) such contract would provide for interest payments to be paid through the issuance of securities as opposed to cash; or (iv) such contract has a principal amount of more than $10,000 or a Cost of Capital (as defined in the Amending Agreement) that is greater than 30.0% per annum; provided that, if such Company Debt is fully secured by cash in a blocked account, the Cost of Capital may not be greater than 3.0% per annum. Notwithstanding the foregoing, Canopy Growth’s consent will not be required for Acreage or any of its subsidiaries to enter into a maximum of two transactions for Company Debt that would require consent based on the foregoing during any one-year period, in accordance with the following terms: (i) the principal amount of the Company Debt per transaction may not exceed $10,000, (ii) the Company Debt is not convertible into any securities; and (iii) the contract does not provide for the issuance of more than 500 Acreage shares (or securities convertible into or exchangeable for 500 Acreage shares). The Amending Agreement also provides for certain financial reporting obligations and that Acreage may not nominate or appoint any new director or appoint any new officer that does not meet certain specified criteria. The Amending Agreement also requires Acreage to submit a business plan to Canopy Growth on a quarterly basis that complies with certain specified criteria, including the Initial Business Plan. In the event that Acreage has not satisfied: (i) 90% of the minimum revenue and earnings targets set forth in the Initial Business Plan measured on a quarterly basis, certain additional restrictive covenants will become operative as austerity measures for Acreage’s business; (ii) 80% of the minimum revenue and earnings targets set forth in the Initial Business Plan, as determined on an annual basis, certain restrictive covenants applicable to Canopy Growth under the Arrangement Agreement will cease to apply in order to permit Canopy Growth to acquire, or conditionally acquire, a competitor of Acreage in the United States should it wish to do so; and (iii) 60% of the minimum revenue and earnings targets set forth in the Initial Business Plan for the trailing 12 month period ending on the date that is 30 days prior to the proposed Acquisition Time, a material adverse impact will be deemed to have occurred for purposes of Section 6.2(2)(h) of the Arrangement Agreement and Canopy Growth will not be required to complete the acquisition of the Fixed Shares pursuant to the Canopy Call Option. The Amending Agreement also requires Acreage to limit its operations to the Identified States (as defined in the Amending Agreement). In connection with the execution of the Proposal Agreement, Acreage was provided with consent from Canopy Growth to divest of all assets outside of the Identified States (the “Non-Core Divestitures”). In addition, the Amending Agreement includes certain covenants that will apply following the Acquisition Time until the earlier of the date on which the Floating Shares are acquired by Canopy Growth or the End Date. Such covenants include, among others, pre-emptive rights and top-up rights in favor of Canopy Growth, restrictions on M&A activities, approval rights for Acreage’s quarterly business plan, nomination rights for a majority of the directors on the Acreage Board and certain audit and inspection rights. Debenture In connection with the implementation of the Amended Arrangement, pursuant to a secured debenture dated September 23, 2020 (the “Debenture”) issued by Universal Hemp, LLC, an affiliate of Acreage that operates solely in the hemp industry in full compliance with all applicable laws (the “Borrower”), to 11065220 Canada Inc., an affiliate of Canopy Growth (the “Lender”), the Lender agreed to provide a loan of up to $100,000 (the “Loan”), $50,000 of which was advanced on the Amendment Date (the “Initial Advance”), and $50,000 of the Loan will be advanced in the event that the following conditions, among others, are satisfied: (a) the Borrower’s EBITDA (as defined in the Debenture) for any 90 day period is greater than or equal to 2.0 times the interest costs associated with the Initial Advance; and (b) the Borrower’s business plan for the 12 months following the applicable 90 day period supports an Interest Coverage Ratio (as defined in the Debenture) of at least 2.00:1. The principal amount of the Loan will bear interest from the date of advance, compounded annually, and be payable on each anniversary of the date of the Debenture in cash in U.S. dollars at a rate of 6.1% per annum. The Loan will mature 10 years from the date of the Initial Advance. The Loan must be used exclusively for U.S. hemp-related operations and on the express condition that such amount will not be used, directly or indirectly, in connection with or for the operation or benefit of any of the Borrower’s affiliates other than subsidiaries of the Borrower exclusively engaged in U.S. hemp-related operations and not directly or indirectly, towards the operation or funding of any activities that are not permissible under applicable law. The Loan proceeds must be segregated in a distinct bank account and detailed records of debits to such distinct bank account will be maintained by the Borrower. No payment due and payable to the Lender by the Borrower pursuant to the Debenture may be made using funds directly or indirectly derived from any cannabis or cannabis-related operations in the United States, unless and until the Triggering Event Date. The Debenture includes usual and typical events of default for a financing of this nature, including, without limitation, if: (i) Acreage is in breach or default of any representation or warranty in any material respect pursuant to the Arrangement Agreement; (ii) the Non-Core Divestitures are not completed within 18 months from the Amendment Date; and (iii) Acreage fails to perform or comply with any covenant or obligation in the Arrangement Agreement which is not remedied within 30 days after written notice is given to the Borrower by the Lender. The Debenture also includes customary representations and warranties, positive covenants and negative covenants of the Borrower. Surety bonds The Company has indemnification obligations with respect to surety bonds primarily used as security against non-performance in the amount of $5,000 as of December 31, 2021, for which no liabilities are recorded on the Consolidated Statements of Financial Position. The Company is subject to other capital commitments and similar obligations. As of December 31, 2021 and 2020, such amounts were not material. Contingencies As of December 31, 2021, the Company has consulting fees payable in Fixed Shares and Floating Shares which are contingent upon successful acquisition of certain state cannabis licenses. The Company had maximum obligations of $8,750 and 238 Fixed Shares and 102 Floating Shares. No reserve for the contingencies has been recorded as of December 31, 2021. The Company’s operations are subject to a variety of local and state regulations. Failure to comply with one or more of those regulations could result in fines, restrictions on its operations, or losses of permits that could result in the Company’s applicable subsidiaries ceasing operations. While management of the Company believes that the Company’s subsidiaries is in compliance with applicable local and state regulations as of December 31, 2021, cannabis regulations continue to evolve and are subject to differing interpretations. As a result, the Company’s subsidiaries may be subject to regulatory fines, penalties, or restrictions in the future. The Company and its subsidiaries may be, from time to time, subject to various administrative, regulatory and other legal proceedings arising in the ordinary course of business. Contingent liabilities associated with legal proceedings are recorded when a liability is probable, and the contingent liability can be reasonably estimated. New York outstanding litigation On November 2, 2018, EPMMNY LLC (“EPMMNY”) filed a complaint in the Supreme Court of the State of New York, County of New York, asserting claims against 16 defendants, including NYCANNA, Impire State Holdings LLC, NY Medicinal Research & Caring, LLC (each, a wholly-owned subsidiary of High Street) and High Street. The Index Number for the action is 655480/2018. EPMMNY alleges that it was wrongfully deprived of a minority equity interest and management role in NYCANNA by its former partner, New Amsterdam Distributors, LLC, which attempted to directly or indirectly sell or transfer EPMMNY’s alleged interest in NYCANNA to other entities in 2016 and 2017, including Impire, NYMRC and High Street. EPMMNY alleges that it is entitled to the value of its alleged minority interest in NYCANNA or minority ownership in NYCANNA. EPMMNY also alleges that certain defendants misused its alleged intellectual property and/or services, improperly solicited its employees, and aided and abetted or participated in the transfer of equity and/or business opportunities from EPMMNY. High Street intends to vigorously defend this action, which the Company firmly believes is without merit. EPMMNY alleges that it was improperly deprived of its equity stake in NYCANNA before NYCANNA was acquired by High Street. High Street is also entitled to full indemnity from the claims asserted against it by EPMMNY pursuant to the purchase agreement pertaining to its acquisition of NYCANNA and personal guarantee by the largest shareholders of the seller. The defendants filed a motion to dismiss on April 1, 2019. The motion was fully briefed and submitted to the Court on July 18, 2019, and oral argument was heard on September 6, 2019. The motion remains pending before the Court. A Special Referee hearing relating to the motion to dismiss has been re-scheduled for May 2022. The plaintiff also filed a motion seeking a preliminary injunction of any transfer of our assets. This motion was fully briefed, and we are awaiting the court’s decision. CanWell Dispute The CanWell dispute is comprised of six separate proceedings: i. CanWell's petition filed in Rhode Island Superior Court (C.A. KM-2019-0948) to compel arbitration of claims arising out of WPMC withdrawal as a member of the CanWell entities as well as other disputes, including issues relating to termination of the Alternative Dosage Agreement (“ADA”) (relating to the Maine dispensary). ii. CanWell's petition filed in Rhode Island Superior Court (C.A. No. KM-2019-1047) to compel arbitration of WPMC's redemption of the CanWell entity's interest in WPMC, including issues relating to termination of the ADA. iii. An arbitration proceeding relating to WPMC's withdrawal from the CanWell entities. A procedural meeting with the arbitrator took place on November 5, 2019. iv. An arbitration that will soon be underway with the American Arbitration Association on the issue of whether WPMC had the right to redeem CanWell's interest in WPMC. v. A civil action pending in Maine (Docket No. CUMSC-CV-19-0357) which was filed by Northeast Patients Group d/b/a Wellness Connection of Maine against CanWell, LLC and CanWell Processing (Maine), LLC, relating to the termination of the ADA. While no Acreage affiliate is currently a party to this action, the issue being litigated relates to the termination of the ADA, which is one of the issues that CanWell is attempting to arbitrate in Rhode Island. vi. A declaratory judgment action pending in Delaware, High Street Capital Partners, LLC v. CanWell, LLC, CanWell Processing (Maine), LLC, and CanWell Processing (Rhode Island), LLC (Court of Chancery, No. 2019-0957-MTZ) seeking a declaratory judgment that, as a matter of law, High Street is not subject to any non-compete provision with regard to the agreements detailed above. This case remains in the preliminary stages of litigation. The Court issued an order on January 29, 2020 that determined that the arbitrability of the ADA Disputes is to be decided by an arbitrator, not the Court. Following the parties’ entering into a Memorandum of Understanding (MOU) on proposed settlement terms that would settle each of the matters listed above, the parties have now reached a final confidential settlement agreement. As part of that agreement, the Company has accrued for $7,750 in Loss on legal settlements on the Consolidated Statements of Operations for the year ended December 31, 2020. In connection with this settlement agreement, the Company issued a promissory note in the amount of $7,750 to CanWell, which is non-interest bearing and is payable in periodic payments through December 31, 2024. Compass Neuroceuticals Litigation In February 2021, a JAMS arbitration was initiated in Atlanta by Acreage Georgia LLC (“Acreage Georgia”) against its former consultant, Compass Neuroceuticals, Inc. (“Compass”), stemming from Compass’ breach of the consulting agreement entered into between the parties in June 2019, related to the preparation of an application for a Class 1 cultivation license in Georgia. Acreage Georgia is seeking approximately $1,000, plus attorney’s fees and costs. Compass has filed a counterclaim for breach in the $9,000 range. A final arbitration hearing took place in Atlanta from September 20 to September 23, 2021, and an interim relief award was awarded in Acreage Georgia’s favor on December 13, 2021. A subsequent hearing took place on February 9, 2022 to determine the amount of damages and attorney’s fees to which Acreage Georgia is entitled as the prevailing party. The parties are awaiting the arbitrator’s final decision.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Transactions with related parties are entered into in the normal course of business and are measured at the amount established and agreed to by the parties. Related party notes receivable Acreage has certain outstanding notes receivable with related parties. Refer to Note 6 for further discussion. In May 2021, the Company sold two secured promissory notes totaling $28,000 received from the sale of Acreage Florida to Viridescent for cash proceeds of approximately $26,000. Viridescent is an entity controlled by Kevin Murphy, the Chairman of the board of directors. Refer to Notes 3 and 6 for further discussion. GreenAcreage During the year ended December 31, 2019, the Company sold and subsequently leased back several of its capital assets in a transaction with GreenAcreage Real Estate (“GreenAcreage”). The subsequent leases met the criteria for finance leases, and as such, the transactions did not qualify for sale-leaseback treatment. In November 2020, the Company completed an exchange of all its equity interests in GreenAcreage and its equity method investment in the management company of GreenAcreage in exchange for land and a building previously accounted for as a failed sales-leaseback transaction. On July 15, 2020, a subsidiary of the Company entered into a definitive agreement with GreenAcreage to internalize the Company’s management operations. 6.10% Secured debenture due September 2030 As disclosed in Note 10, “6.10% Secured debenture due September 2030”, on September 23, 2020, pursuant to the implementation of the Amended Arrangement, a subsidiary of Canopy Growth advanced gross proceeds of $50,000 (less transaction costs of approximately $4,025) to Universal Hemp, an affiliate of the Company, pursuant to the terms of a secured debenture. In accordance with the terms of the debenture, the funds cannot be used, directly or indirectly, in connection with or for any cannabis or cannabis-related operations in the United States, unless and until such operations comply with all applicable laws of the United States. Acreage then engaged an investment advisor (the “Investment Advisor”) which, under the Investment Advisor’s sole discretion, invested on behalf of Universal Hemp, $34,019 of the proceeds on September 28, 2020. As a result, Universal Hemp, a subsidiary of the Company, acquired 34,019 class B units, at $1 par value per unit, which represented 100% financial interest in an Investment Partnership, a Canada-based limited partnership. An affiliate of the Institutional Investor holds Class A Units of the Investment Partnership. The general partner of the Investment Partnership is also an affiliate of the Institutional Investor. The class B units are held by the Institutional Investor as agent for Universal Hemp. On September 28, 2020, the Company received gross proceeds of $33,000 (less transaction costs of approximately $959) from an affiliate of the Institutional Lender (the “Lender”) and used a portion of the proceeds of this loan to retire its short-term $11,000 convertible note and its short-term note aggregating approximately $18,000 in October 2020, with the remainder being used for working capital purposes. The Lender is controlled by the Institutional Lender. The Investment Partnership is the investor in the Lender. Previous related party debt In December 2019, Kevin Murphy, the Chairman of the board of directors, made a non-interest bearing loan of $15,000 to Acreage. In January 2020, Mr. Murphy made an additional non-interest bearing loan of $5,000 to Acreage. These amounts were subsequently repaid in March 2020. In October 2020, Kevin Murphy made an interest bearing loan of $2,100 to the Company, bearing interest at 9.9% per annum. This amount was subsequently repaid in November 2020. Michigan consulting agreement Pursuant to the Consulting Services Agreement by and between Kevin Michigan, LLC, a company controlled by Kevin Murphy, and High Street (the “Michigan Consulting Agreement”), High Street provides certain consulting services to Kevin Michigan, LLC, which includes, but is not limited to, services related to application support, provisioning center administration and operation, local and state regulatory filings, human resource matters, and marketing matters. The Michigan Consulting Agreement explicitly states that High Street is not able to direct or control the business of Kevin Michigan, LLC. Additionally, there are certain leases held by and between Kevin Michigan, LLC, as lessee and certain wholly owned subsidiaries of High Street, as lessors. As of December 31, 2021, Kevin Michigan, LLC is not operational, and no consulting fees or rents has been paid to High Street or its wholly owned subsidiaries. Kevin Michigan, LLC is owned and controlled by the Company’s Chairman, Kevin Murphy. 3.55% Credit facilities due June 2021 and March 2022 On March 11, 2020, the Company closed $22,000 in borrowings pursuant to a loan transaction with the Lender. The maturity date is 366 days from the closing date of the loan transaction. The Company will pay monthly interest on the collateral in the form of 27 SVS through the maturity date. The Lender may put any unsold interest shares to the Company upon maturity at a price of $4.50 per share. Kevin Murphy, the Chairman of the board of directors, loaned $21,000 of the $22,000 borrowed by the Company to the Lender. The loan is secured by the non-U.S. intellectual property assets, a cannabis state license and 12,000 SVS shares of the Company. Refer to Note 10 for further discussion. Pursuant to the Amended Arrangement, the monthly interest on the collateral payable to Kevin Murphy was modified to cash payments for the remaining duration of the term at an interest rate of 12% per annum, payable upon maturity. The remaining interest will continue to be paid monthly in the form of 2 Fixed Shares and 1 Floating Share through the maturity date. On March 7, 2021, the Company extended the maturity date related to the $22,000 in borrowings with the Lender to March 31, 2021. On March 29, 2021, the Company further extended the maturity date of Mr. Murphy’s tranche of the loan transaction, which is $21,000 of the $22,000 aggregate amount of the loan transaction, to June 30, 2021. Mr. Murphy’s tranche of the loan transaction was subsequently repaid in June 2021. 9.75% Credit facilities due January 2026 On December 16, 2021, the Company entered into the 9.75% Credit facilities due January 2026 with a syndicate of lenders, including Viridescent Realty Trust, Inc. (“Viridescent”), an entity controlled by Kevin Murphy. Under the terms of the 9.75% Credit facilities due January 2026, a $75,000 initial draw was available immediately, an additional $25,000 delayed draw is available that must be advanced within 12 months, and a $50,000 committed accordion facility is available after December 1, 2022, provided certain financial covenants are met. Advances under the facilities bear interest at 9.75% per annum and undrawn amounts (excluding the committed accordion facility until it is available) bear interest at 3.0% per annum. Viridescent has committed $30,000 of the $100,000 available for immediate use under the Credit Facility, with third-party syndicated affiliates committing the additional $70,000. During the year ended December 31, 2021, $108 of interest expense under the facilities was attributed to Viridescent. The loan is secured by first-lien mortgages on Acreage’s wholly owned real estate and other commercial security interests. A third-party syndicate served as Administrative Agent for the transaction.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The domestic and foreign components of loss before income taxes for the years ended December 31, 2021, 2020 and 2019 are as follows: Year Ended December 31, 2021 2020 2019 Domestic $ (56,959) $ (376,905) $ (190,173) Foreign 1,607 (453) — Loss before income taxes $ (55,352) $ (377,358) $ (190,173) The provision for income taxes for the years ended December 31, 2021, 2020 and 2019 are as follows: Income tax provision Year Ended December 31, 2021 2020 2019 Current taxes: Federal $ 18,992 $ 10,375 $ 6,351 State 7,541 4,790 2,482 Total current 26,533 15,165 8,833 Deferred taxes: Federal (5,955) (21,173) (2,625) State (2,773) (11,232) (1,219) Total deferred (8,728) (32,405) (3,844) Total income tax provision (benefit) $ 17,805 $ (17,240) $ 4,989 The table below reconciles the expected statutory federal income tax to the actual income tax provision (benefit): Tax provision reconciliation Year Ended Year Ended Year Ended $ % $ % $ % Computed expected federal income tax benefit $ (11,624) 21.0 % $ (79,245) 21.0 % $ (39,936) 21.0 % Increase (decrease) in income taxes resulting from: State taxes (6,119) 11.1 (35,715) 9.5 (20,151) 10.6 Nondeductible permanent items 31,521 (57.0) 76,128 (20.2) 49,231 (25.9) Pass-through entities & non-controlling interests 5,080 (9.2) 20,001 (5.3) 13,465 (7.1) Increase in valuation allowance (209) 0.4 1,518 (0.4) 1,816 (1.0) Other (844) 1.5 73 — 564 (0.2) Actual income tax provision (benefit) $ 17,805 (32.2) % $ (17,240) 4.6 % $ 4,989 (2.6) % The following table presents a reconciliation of gross unrecognized tax benefits: Unrecognized tax benefits Year Ended December 31, 2021 2020 2019 Balance at beginning of period $ 7,719 $ 1,867 $ 1,394 Increase based on tax positions related to prior period 869 6,565 500 Decrease based on tax positions related to prior period (877) (574) — Decrease related to settlements with taxing authorities (16) (139) (27) Balance at end of period $ 7,695 $ 7,719 $ 1,867 Interest and penalties related to unrecognized tax benefits are recorded as components of the provision for income taxes. As of December 31, 2021 and 2020, the Company had interest accrued of approximately $524 and $506, respectively. Accrued interest and penalties are included in Other current liabilities in the Consolidated Statements of Financial Position. The principal components of deferred taxes as of December 31, 2021 and 2020 are as follows: Deferred taxes December 31, 2021 December 31, 2020 Deferred tax assets: Net operating/capital loss carryforwards $ 11,242 $ 2,786 Other 3,298 697 Total deferred tax assets 14,540 3,483 Valuation allowance (14,540) (3,483) Net deferred tax asset — — Deferred tax liabilities: Partnership basis difference (27,082) (34,673) Net deferred tax liability (27,082) (34,673) Net deferred tax liabilities $ (27,082) $ (34,673) The Company assesses available positive and negative evidence to estimate if it is more likely than not to use certain jurisdiction-based deferred tax assets including net operating loss carryovers. On the basis of this assessment, a valuation allowance was recorded during the years ended December 31, 2021 and 2020. As of December 31, 2021, the Company has $2,161 of domestic federal net operating loss carryovers with no expiration date. As of December 31, 2021, the Company has various state net operating loss carryovers that expire at different times, the earliest of which is 2023. The statute of limitations with respect to the Company’s federal returns remains open for tax years 2018 and forward. For certain acquired subsidiaries, the federal statue remains open with respect to tax years 2014 and forward. As the Company operates in the cannabis industry, it is subject to the limitations of IRC Section 280E, under which the Company is only allowed to deduct expenses directly related to sales of product. This results in permanent differences between ordinary and necessary business expenses deemed non-deductible under IRC Section 280E. Therefore, the effective tax rate can be highly variable and may not necessarily correlate with pre-tax income or loss. In connection with the RTO transaction, the Company entered into a tax receivable agreement with certain members of HSCP, who represent a portion of the NCI, in which it agreed to pay 65% of any realized tax benefits upon conversion of HSCP units into Subordinate Voting Shares to such members. In addition, 20% of any realized tax benefits will be paid to certain HSCP members pursuant to the Company’s tax receivable bonus plan. The Company will retain the remaining 15% of the realized tax benefits. On March 27, 2020, the CARES Act was enacted in response to COVID-19 pandemic. Under ASC 740, the effects of changes in tax rates and laws are recognized in the period which the new legislation is enacted. The CARES Act made various tax law changes including among other things (i) increasing the limitation under Section 163(j) of the Internal Revenue Code of 1986, as amended (the “IRC”) for 2020 and 2019 to permit additional expensing of interest (ii) enacting a technical correction so that qualified improvement property can be immediately expensed under IRC Section 168(k), (iii) making modifications to the federal net operating loss rules including permitting federal net operating losses incurred in 2020, 2019, and 2018 to be carried back to the five preceding taxable years in order to generate a refund of previously paid income taxes and (iv) enhancing the recoverability of alternative minimum tax credits. Given the Company is subject to 280E, the CARES Act did not have an impact on the financial statements.

REPORTABLE SEGMENTS

REPORTABLE SEGMENTS	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
REPORTABLE SEGMENTS	REPORTABLE SEGMENTSThe Company prepares its segment reporting on the same basis that its Chief Operating Decision Maker manages the business, and makes operating decisions. The Company operates under one operating segment, which is its only reportable segment: the production and sale of cannabis products. The Company’s measure of segment performance is net income, and derives its revenue primarily from the sale of cannabis products, as well as related management or consulting services which were not material in all periods presented. All of the Company’s operations are located in the United States.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Basic earnings per share are computed by dividing net loss attributable to common shareholders of the Company by the weighted average number of outstanding shares for the period. Diluted earnings per share are calculated based on the weighted number of outstanding common shares plus the dilutive effect of stock options and warrants, as if they were exercised, and restricted stock units and profits interests, as if they vested and NCI convertible units, as if they converted. Basic and diluted loss per share is as follows: Year Ended December 31, 2021 2020 2019 Net loss attributable to common shareholders of the Company $ (63,010) $ (286,588) $ (150,268) Weighted average shares outstanding - basic 105,087 97,981 86,185 Effect of dilutive securities — — — Weighted average shares - diluted 105,087 97,981 86,185 Net loss per share attributable to common shareholders of the Company - basic $ (0.60) $ (2.92) $ (1.74) Net loss per share attributable to common shareholders of the Company - diluted $ (0.60) $ (2.92) $ (1.74)

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On February 2, 2022, the Company authorized a liquidity event for Patient Centric Martha’s Vineyard (“PCMV”), a subsidiary of the Company, for the purposes of raising the necessary funds to pay off the outstanding line of credit and accrued interest balance between PCMV and the Company. On February 10, 2022, the Company received the $5,279 cash payment in full, and closed the line of credit. Management has reviewed all other events subsequent to December 31, 2021 through the date of issuing these financial statements and determined that no further subsequent events require adjustment or disclosure.

QUARTERLY FINANCIAL DATA (unaud

QUARTERLY FINANCIAL DATA (unaudited)	12 Months Ended
	Dec. 31, 2021
Quarterly Financial Data [Abstract]
QUARTERLY FINANCIAL DATA (unaudited)	QUARTERLY FINANCIAL DATA (unaudited) Quarter Ended March 31, June 30, September 30, December 31, 2021 Total revenues, net $ 38,393 $ 44,217 $ 48,151 $ 58,098 Gross profit 20,621 23,875 23,803 27,583 Net loss (8,642) (3,306) (14,058) (47,151) Net loss attributable to Acreage (7,809) (2,553) (12,297) (40,351) Net loss attributable to Acreage, basic and diluted $ (0.08) $ (0.02) $ (0.12) $ (0.38) 2020 Total revenues, net $ 24,225 $ 27,072 $ 31,742 $ 31,506 Gross profit 9,954 11,211 13,475 14,518 Net loss (222,229) (44,370) (48,036) (45,484) Net loss attributable to Acreage (171,954) (37,192) (40,548) (36,895) Net loss attributable to Acreage, basic and diluted $ (1.85) $ (0.38) $ (0.41) $ (0.36)

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of presentation and going concern	Basis of presentation and going concern The accompanying consolidated financial statements have been prepared on a going concern basis which implies the Company will continue to meet its obligations for the next twelve months as of the date these financial statements are issued. As reflected in the consolidated financial statements, the Company had an accumulated deficit as of December 31, 2021, as well as a net loss and negative cash flow from operating activities for the reporting year then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern for at least one year from the issuance of these financial statements. However, management believes that substantial doubt about the Company’s ability to meet its obligations for the next twelve months from the date these financial statements were issued has been alleviated due to, but not limited to, (i) access to future capital commitments, (ii) continued sales growth from the Company’s consolidated operations, (iii) latitude as to the timing and amount of certain operating expenses as well as capital expenditures, (iv) restructuring plans that have already been put in place to improve the Company’s profitability, (v) the AFC-VRT credit facilities (refer to Note 10 for further discussion), and (vi) the anticipated Non-Core Divestitures (refer to Note 3 for further discussion), as well as access to the U.S. public equity markets. If the Company is unable to raise additional capital whenever necessary, it may be forced to decelerate or curtail its footprint build-out or other operational activities until such time as additional capital becomes available. Such limitation of the Company’s activities would allow it to slow its rate of spending and extend its use of cash until additional capital is raised. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. Management also cannot provide any assurance as to unforeseen circumstances that could occur at any time within the next twelve months or thereafter which could increase the Company’s need to raise additional capital on an immediate basis.
Use of estimates	Use of estimates The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Preparation of financial statements in conformity with GAAP requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities as of the dates presented and the reported amounts of revenues and expenses during the periods presented. Actual results could differ from those estimates. Significant estimates inherent in the preparation of the accompanying consolidated financial statements include the fair value of assets acquired and liabilities assumed in business combinations, assumptions relating to equity-based compensation expense, estimated useful lives for property, plant and equipment and intangible assets, the valuation allowance against deferred tax assets and the assessment of potential charges on goodwill, intangible assets and investments in equity and notes receivable.
Emerging growth company	Emerging growth company The Company is an “emerging growth company” as defined in the Jumpstart Our Business Startups Act (the “JOBS Act”). Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards until such time as those standards apply to private companies.
Functional and presentation currency	Functional and presentation currency The consolidated financial statements and the accompanying notes are expressed in U.S. dollars. Financial metrics are presented in thousands. Other metrics, such as shares outstanding, are presented in thousands unless otherwise noted.
Basis of consolidation	Basis of consolidation The Company’s consolidated financial statements include the accounts of Acreage, its subsidiaries and variable interest entities (“VIEs”) where the Company is considered the primary beneficiary, if any, after elimination of intercompany accounts and transactions. Investments in business entities in which Acreage lacks control but is able to exercise significant influence over operating and financial policies are accounted for using the equity method. The Company’s proportionate share of net income or loss of the entity is recorded in Income (loss) from investments, net in the Consolidated Statements of Operations.
VIEs	VIEs In determining whether the Company is the primary beneficiary of a VIE, the Company assess whether it has the power to direct matters that most significantly impact the activities of the VIE and have the obligation to absorb losses or the right to receive benefits from the VIE that could potentially be significant to the VIE. There were no material consolidated VIEs as of December 31, 2021, 2020, or 2019.
Non-controlling interests (“NCI”)	Non-controlling interests (“NCI”) Non-controlling interests represent ownership interests in consolidated subsidiaries by parties that are not shareholders of Pubco. They are shown as a component of Total equity in the Consolidated Statements of Financial Position, and the share of loss attributable to non-controlling interests is shown as a component of Net loss in the Consolidated Statements of Operations. Changes in the parent company’s ownership that do not result in a loss of control are accounted for as equity transactions.
Cash and cash equivalents	Cash and cash equivalents The Company defines cash equivalents as highly liquid investments held for the purpose of meeting short-term cash commitments that are readily convertible into known amounts of cash, with original maturities of three months or less. The Company maintains cash with various U.S. banks and credit unions with balances in excess of the Federal Deposit Insurance Corporation and National Credit Union Share Insurance Fund limits, respectively. The failure of a bank or credit union where the Company has significant deposits could result in a loss of a portion of such cash balances in excess of the insured limit, which could materially and adversely affect the Company’s business, financial condition, results of operations and the market price of the Company’s Fixed Shares and Floating Shares. Cash and cash equivalents belonging to entities the Company has classified as held-for-sale have been reclassified to Assets held-for-sale on the Consolidated Statements of Financial Position. Refer to Note 3 for further discussion.
Restricted cash	Restricted cashRestricted cash represents funds contractually held for specific purposes (refer to Note 10 for further discussion) and, as such, not available for general corporate purposes.
Accounts Receivable Valuations and Reclassifications	Accounts Receivable Valuations and ReclassificationsAccounts receivable are stated at their net realizable value. The allowance against gross trade receivables reflects the best estimate of probable losses inherent in the receivables portfolio determined on the basis of historical experience, specific allowances for known troubled accounts and other currently available information.
Investments	Investments The Company classifies its short-term investments in debt securities as held-to-maturity and accounts for them at amortized cost. Due to the short maturities, the carrying value approximates fair value. Refer to Note 5 for further discussion. The Company accounts for long-term equity investments in which it is able to exercise significant influence, but does not have control over, using the equity method. Investments not accounted for using the equity method are required to be carried at fair value, with changes recognized in net income (“FV-NI”). For investments without a readily determinable fair value, a measurement alternative is available allowing measurement at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer.
Inventory	Inventory The Company’s inventories include the direct costs of seeds and growing materials, indirect costs such as utilities, labor, depreciation and overhead costs, and subsequent costs to prepare the products for ultimate sale, which include direct costs such as materials and indirect costs such as utilities and labor. All direct and indirect costs related to inventory are capitalized when they are incurred, and they are subsequently classified to Cost of goods sold in the Consolidated Statements of Operations. Inventory is valued at the lower of cost and net realizable value, defined as estimated selling price in the ordinary cost of business, less costs of disposal. The Company measures inventory cost using specific identification for its retail inventory and the average cost method for its cultivation inventory. Cannabis inventory is classified as a current asset, even though part of such inventory may not be utilized within one year because of the duration of the cultivation, drying and conversion process.
Debt, issuance costs and Convertible debt	Debt Issuance Costs Debt issuance costs may be incurred by the Company in connection with obtaining new debt. These costs are recorded as a reduction to the outstanding principal balance of the related debt. They are amortized over the term of the related debt through a charge to interest expense. If a debt is settled or replaced prior to maturity with new debt instruments that have substantially different terms, it is treated as a debt extinguishment and the remaining unamortized costs are charged to extinguishment gain or loss. If a debt is settled or replaced prior to maturity with new debt instruments with the same lender that do not have substantially different terms, it is treated as a debt modification. The remaining unamortized issuance costs remain capitalized, any new issuance costs are capitalized, and the total of these are amortized over the term of the modified debt through a charge to interest expense.
Fair value of financial instruments	Fair value of financial instruments The Company accounts for assets and liabilities measured at fair value on a recurring basis in accordance with ASC 820 - Fair Value Measurements. ASC 820 utilizes a fair value hierarchy that reflects the significance of the inputs used to make the measurements. The hierarchy is summarized as follows: • Level 1 - quoted prices (unadjusted) that are in active markets for identical assets or liabilities • Level 2 - inputs that are observable for the asset or liability, either directly (prices) for similar assets or liabilities in active markets or indirectly (derived from prices) for identical assets or liabilities in markets with insufficient volume or infrequent transactions • Level 3 - inputs for assets or liabilities that are not based upon observable market data There were no material transfers in or out of Level 3 during the years ended December 31, 2021 and 2020 as the Company holds investments in certain equity securities utilizing net asset value per share as a practical expedient, which are not categorized within the fair value hierarchy. The Company did not have any liabilities measured at fair value on a recurring basis as of December 31, 2021 and 2020.
Notes receivable	Notes receivable The Company provides financing to various related and non-related businesses within the cannabis industry. These notes are classified as held-for-investment and are accounted for as financial instruments in accordance with ASC 310 - Receivables . The Company recognizes impairment on notes receivable when, based on all available information, it is probable that a loss has been incurred based on past events and conditions existing at the date of the financial statements. Losses are recorded in Loss on notes receivable on the Consolidated Statements of Operations.
Capital assets	Capital assets Capital assets are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. Land and construction-in-process are not depreciated. Depreciation is calculated using the straight-line method for all other asset classes. The estimated useful life of buildings range from 10 to 40 years, and the estimated useful life of furniture, fixtures and equipment range from 3 to 10 years. Leasehold improvements are amortized using the straight-line method over the shorter of their useful lives or the life of the lease. Repair and maintenance costs are expensed as incurred. When capital assets are disposed of, the related cost and accumulated depreciation are removed and a gain or loss is included in the Consolidated Statements of Operations. With respect to individual long-lived assets, changes in circumstances may merit a change in the estimated useful lives or salvage values of the assets, which are accounted for prospectively in the period of change. For such assets, impairment is assessed, and useful lives may be shortened based on the Company’s plans to dispose of or abandon such assets before the end of its original useful life with depreciation accelerated upon determination.
Leases	Leases On January 1, 2019, the Company early adopted ASU 2016-02 Leases (Topic 842) using the modified retrospective approach. The Company elected the package of practical expedients contained in the new standard which, among other provisions, allows companies to retain existing lease classification under Topic 840 at transition. The Company has also made an accounting policy election to not recognize right of use assets or lease liabilities for leases with an initial term of 12 months or less, and to continue recognizing the related expense in the Consolidated Statement of Operations on a straight-line basis over the lease term. Sale-leasebacks are assessed to determine whether a sale has occurred under ASC 606 - Revenue from Contracts with Customers . If a sale is determined not to have occurred, the underlying “sold” assets are not derecognized and a financing liability is established in the amount of cash received. At such time that the lease expires, the assets are then derecognized along with the financing liability, with a gain recognized on disposal for the difference between the two amounts, if any. On the date of adoption, the Company recognized right of use assets and lease liabilities on its Consolidated Statements of Financial Position, which reflect the present value of the Company's current minimum lease payments over the lease terms, which include options that are reasonably certain to be exercised, discounted using the Company’s estimated incremental borrowing rate. Refer to Note 8 for further discussion.
Intangible assets	Intangible assets Intangible assets such as management contracts are amortized over their estimated useful lives, while indefinite-lived intangibles such as cannabis licenses are not amortized.
Business combinations	Business combinations The Company’s growth strategy includes acquisition of retail, cultivation, processing and other cannabis related companies. These business combinations are accounted for using the acquisition method on the date that control is transferred. The consideration transferred in the acquisition is measured at fair value, along with identifiable net assets acquired. Fixed Shares and Floating Shares issued are valued based on the closing price on the Canadian Securities Exchange. Goodwill represents the excess of the purchase price over the fair value of the net identifiable assets or liabilities of an acquired business and represents expected synergies associated with the acquisition such as the benefits of assembled workforces, expected earnings and future market development. These benefits were not recognized separately from goodwill because they do not meet the recognition criteria for identifiable intangible assets. Based on the Company’s tax status discussed below, goodwill is not expected to be deductible for income tax purposes. A bargain purchase gain is recognized when the excess of the purchase price over the fair value of the net identifiable assets or liabilities acquired is negative. The Company expenses transaction costs, other than those associated with the issue of debt or equity securities, in connection with a business combination as incurred. The Company measures non-controlling interests acquired, if any, at acquisition date fair value.
Impairment of long-lived assets	Impairment of long-lived assets Goodwill and indefinite-lived intangible assets are not subject to amortization and are tested for impairment annually or more frequently if events or changes in circumstances indicate that they might be impaired. Goodwill and indefinite-lived intangible assets are tested at the reporting unit and asset group levels, respectively. The Company may first assess qualitative factors and, if it determines it is more likely than not that the fair value is less than the carrying value, then proceed to a quantitative test if necessary. Finite-lived intangible assets and other long-lived assets are tested for recoverability based on undiscounted cash flows when events or changes in circumstances indicate that the carrying amount may not be recoverable. If the carrying value is determined not to be recoverable, the present value of expected future cash flows is compared to the carrying value of the asset. An impairment is booked for the excess of carrying value over the discounted cash flows.
Income taxes	Income taxes The Company is treated as a U.S corporation for U.S. federal income tax purposes under U.S. Internal Revenue Code (“IRC”) Section 7874 and is subject to U.S. federal income tax. However, for Canadian tax purposes, the Company is expected, regardless of any application of IRC Section 7874, to be treated as a Canadian resident company (as defined in the Income Tax Act (Canada)) for Canadian income tax purposes. As a result, the Company will be subject to taxation both in Canada and the U.S. Notwithstanding the foregoing, it is management’s expectation that the Company’s activities will be conducted in such a manner that income from operations will not be subjected to double taxation. HSCP operates in the U.S. as a limited liability company that is treated as a partnership for U.S. federal, state and local income tax purposes. As a result, HSCP’s income from its U.S. operations is not subject to U.S. federal income tax because the income is attributable to its members. Accordingly, the Company’s U.S. tax provision is based on the portion of HSCP’s income attributable to the Company and excludes the income attributable to other members of HSCP, whose income is included in Net loss attributable to non-controlling interests in the Consolidated Statements of Operations. In addition, the Company also records a tax provision for the corporate entities owned directly by HSCP. Income tax expense is recognized in the Consolidated Statements of Operations. Current tax expense is the expected tax payable on the taxable income for the year, using tax rates enacted or substantively enacted at year end, adjusted for amendments to tax payable with regards to previous years. Deferred tax assets and liabilities and the related deferred tax expense or recovery are recognized for deferred tax consequences attributable to differences between the financial statement carrying amount of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using the enacted or substantively enacted tax rates expected to apply when the asset is realized or the liability settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that substantive enactment occurs. A deferred tax asset is recognized to the extent that it is probable that future taxable income will be available against which the asset can be utilized. Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current assets against current tax liabilities and when they relate to income taxes levied by the same taxing authority and the Company intends to settle its current tax assets and liabilities on a net basis. Certain Acreage subsidiaries are subject to IRC Section 280E. This section disallows deductions and credits attributable to a trade or business of trafficking in controlled substances. Under U.S. law, cannabis is a Schedule I controlled substance.
Revenue recognition	Revenue recognition The Company accounts for revenue in accordance with ASC 606, Revenue from Contracts with Customers. The Company’s accounting policy for revenue recognition under Topic 606 is as follows: 1. Identify the contract with a customer; 2. Identify the performance obligation(s); 3. Determine the transaction price; 4. Allocate the transaction price to the performance obligation(s); and 5. Recognize revenue when/as performance obligation(s) are satisfied. Substantially all of the Company’s revenue comes from the direct sale of cannabis products to customers for a fixed price. Customer sales have one performance obligation and are recognized at a point-in-time when the Company transfers control of the good to the customer at the point-of-sale. The Company disaggregates its revenues from the direct sale of cannabis to customers on the Consolidated Statements of Operations as Retail revenue, net and Wholesale revenue, net . Revenue from management contracts typically has one performance obligation and is recognized over-time as management services are provided. The Company provides management services to other cannabis companies for a fee structure that varies based on the contract. The Company generally determines standalone selling price based on the price charged to customers. The services that may be provided are broadly defined and span the entire scope of the business. The Company evaluates the nature of its promise to the customer in these contracts and determines that its promise is to provide a management service. The service comprises various activities that may vary each day (such as support for cultivation, finance, accounting, human resources, retail, etc.). The Company disaggregates its management contract revenue on the Consolidated Statements of Operations as Other revenue, net . The Company’s payments terms are consistent with industry standards and never exceed 12 months. Amounts disclosed as revenue are net of allowances, discounts and rebates.
Equity-settled payments	Equity-settled paymentsThe Company issues equity-based awards to employees and non-employee directors for services. The Company measures these awards based on their fair value at the grant date and recognizes compensation expense over the requisite service period. The Company generally issues new shares to satisfy conversions, option and warrant exercises, and RSU vests. Forfeitures are accounted for as they occur.
Net loss per share	Net loss per share Net loss per share represents the net loss attributable to shareholders divided by the weighted average number of shares outstanding during the period on an as converted basis. Basic and diluted loss per share are the same as of December 31, 2021, 2020 and 2019, as the issuance of shares upon conversion, exercise or vesting of outstanding units would be anti-dilutive in each period. There were 40,107, 45,541, and 41,526 anti-dilutive shares outstanding as of December 31, 2021, 2020 and 2019, respectively. During the year ended December 31, 2021, the Company identified an error in its mathematical calculation of weighted average shares outstanding due to the inclusion of certain membership units owned by a wholly owned subsidiary of the Company. In accordance with SEC Staff Accounting Bulletin (“SAB”) No. 99, Materiality and SAB No. 108 (“SAB 108”), Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements, the Company assessed the materiality of this correction on its financial statements for the year ended December 31, 2020 and the three months ended June 30, 2020, September 30, 2020, December 31, 2020, March 31, 2021, June 30, 2021 and September 30, 2021. As a result of its analysis, the Company determined that this error had no impact on net loss attributable to Acreage Holdings, Inc., non-controlling interests, or accumulated deficit for each of the respective periods. The impact of the error was isolated to net loss per share and weighted average shares outstanding for each of the respective periods. Based on qualitative and quantitative factors, the Company concluded the error was not material to its financial statements for any prior period nor the current year and, as such, its consolidated financial statements are not materially misstated. The net losses per share attributable to Acreage Holdings - basic and diluted - as presented in Note 17 and the Consolidated Statements of Operations have been revised for the respective periods, as discussed below.
Accounting Pronouncements	Accounting Pronouncements Recently Adopted As of December 2019, the Company early adopted ASU 2017-04 - Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment (“ASU 2017-04”). The objective of ASU 2017-04 is to simplify how an entity is required to test goodwill for impairment. Under previous GAAP, entities were required to test goodwill for impairment using a two-step approach. Under the amendments in ASU 2017-04, an entity performs its goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. The adoption of ASU 2017-04 did not have a material effect on the Company’s Consolidated Financial Statements. Accounting Pronouncements Not Yet Adopted In June 2016, the FASB issued ASU 2016-13 - Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”) , which was subsequently revised by ASU 2018-19 and ASU 2020-02. The ASU introduces a new model for assessing impairment on most financial assets. Entities will be required to use a forward-looking expected loss model, which will replace the current incurred loss model, which will result in earlier recognition of allowance for losses. The ASU will be effective for the Company’s first interim period of fiscal 2023. The Company continues to evaluate the impact of this ASU on its consolidated financial statements. In December 2019, the FASB issued ASU 2019-12 - Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (ASU 2019-12) . ASU 2019-12 attempts to simplify aspects of accounting for franchise taxes and enacted changes in tax laws or rates and clarifies the accounting for transactions that result in a step-up in the tax basis of goodwill. The ASU will be effective for the Company’s fiscal year ended 2022, and interim periods within fiscal year 2023. The Company does not expect the adoption of the standard to have a material impact on the Company’s consolidated financial statements. In January 2020, the FASB issued ASU 2020-01 - Investments-Equity Securities (Topic 321), Investments-Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815) . The new standard clarifies the interaction of accounting for the transition into and out of the equity method. The new standard also clarifies the accounting for measuring certain purchased options and forward contracts to acquire investments. The ASU will be effective for the Company’s first interim period of fiscal 2022. The Company does not anticipate a material impact on the Company’s Consolidated Financial Statements upon adoption. In May 2021, the FASB issued ASU 2021-04 - Earnings Per Share (Topic 260), Debt - Modifications and Extinguishments (Topic 470-50), Compensation - Stock Compensation (Topic 718), and Derivatives and Hedging - Contracts in Entity's Own Equity (Subtopic 815-40) , which clarifies existing guidance for freestanding written call options which are equity classified and remain so after they are modified or exchanged in order to reduce diversity in practice. The standard applies prospectively to modifications or exchanges that occur after it is adopted. The standard is effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted, including adoption in an interim period. The Company does not anticipate a material impact on the Company’s Consolidated Financial Statements upon adoption. In October 2021, the FASB issued ASU 2021-08 - Business Combinations (Topic 805), Accounting for Contract Assets and Contract Liabilities from Contracts with Customers. The new standard improves the accounting for acquired revenue contracts with customers in a business combination by addressing diversity in practice and inconsistency. The new standard requires an entity to recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with ASC 606 - Revenue from Contracts with Customers . The ASU will be effective for the Company’s first interim period of fiscal 2024. The standard should be applied prospectively to business combinations occurring on or after the effective date of the amendments. The Company does not anticipate a material impact on the Company’s consolidated financial statements upon adoption.

ACQUISITIONS, DIVESTITURES AN_2

ACQUISITIONS, DIVESTITURES AND ASSETS HELD FOR SALE (Tables)	12 Months Ended
	Dec. 31, 2021
Business Combinations, Discontinued Operations And Disposal Groups [Abstract]
Purchase Price Allocations	During the year ended December 31, 2021, the Company completed the following business combinations and has allocated each purchase price as follows: Purchase Price Allocation CWG Greenleaf Total Assets acquired: Cash and cash equivalents $ 828 $ 1,209 $ 2,037 Inventory 1,200 2,692 3,892 Other current assets 347 1,520 1,867 Capital assets, net 3,312 22,923 26,235 Operating lease right-of-use asset 1,584 2,819 4,403 Goodwill 1,182 18,618 19,800 Intangible assets, net - cannabis licenses 3,500 — 3,500 Intangible assets, net - customer relationships 1,000 — 1,000 Other non-current assets 40 190 230 Liabilities assumed: Accounts payable and accrued liabilities (464) (1,829) (2,293) Taxes payable (68) (33) (101) Operating lease liability, current (193) (315) (508) Other current liabilities 3 (294) (291) Operating lease liability, non-current (1,391) (2,504) (3,895) Fair value of net assets acquired $ 10,880 $ 44,996 $ 55,876 Consideration paid: Settlement of pre-existing relationship 10,880 44,996 $ 55,876 Total consideration $ 10,880 $ 44,996 $ 55,876 During the year ended December 31, 2020, the Company completed the following business combination, and has allocated the purchase price as follows: Purchase Price Allocation CCF Assets acquired: Cash and cash equivalents $ 17 Inventory 1,969 Other current assets 3,164 Capital assets, net 4,173 Operating lease right-of-use asset 4,455 Goodwill 5,247 Intangible assets, net - cannabis licenses 10,000 Other non-current assets 10 Liabilities assumed: Accounts payable and accrued liabilities (228) Taxes payable (17) Other current liabilities (4,248) Operating lease liability (4,455) Fair value of net assets acquired $ 20,087 Consideration paid: Cash $ 10,000 Settlement of pre-existing relationship 10,087 Total consideration $ 20,087
Assets and Liabilities Held for Sale	The table below presents the preliminary fair values of the assets and liabilities classified as held for sale on the Consolidated Statement of Financial Position for the years ended December 31, 2021 and December 31, 2020, respectively, and are subject to change based on developments during the sales process. December 31, 2021 Michigan (1) Oregon (2) Total Cash $ — $ 223 $ 223 Inventory — 445 445 Notes receivable, current — 31 31 Other current assets — 9 9 Total current assets classified as held-for-sale — 708 708 Capital assets, net 1,907 2,342 4,249 Operating lease right-of-use assets — 1,695 1,695 Goodwill — 2,191 2,191 Non-current assets — 109 109 Total assets classified as held for sale $ 1,907 $ 7,045 $ 8,952 Accounts payable and accrued liabilities $ — $ (639) $ (639) Operating lease liability, current — (441) (441) Total current liabilities classified as held-for-sale — (1,080) (1,080) Operating lease liability, non-current — (787) (787) Total liabilities classified as held-for-sale $ — $ (1,867) $ (1,867) (1) The Company was unsuccessful in finding a satisfactory buyer for certain of its Michigan locations. As a result, the assets at these specific locations no longer meet the criteria for being classified as held-for-sale and have been determined to be impaired (refer to Note 7 for further discussion). (2) In February 2021, a subsidiary of the Company entered into a definitive agreement and management services agreement to sell an indoor cultivation facility in Medford, Oregon and a retail dispensary in Portland, Oregon, for total consideration of $3,000, to be paid in a series of tranches based on estimated regulatory approvals which are not expected to exceed 18 months. Additionally, in September 2021, a subsidiary of the Company entered into a definitive agreement and management services agreements to sell, upon regulatory approval, four retail dispensaries in Oregon for total consideration of $6,500, consisting of a $250 cash payment at the time of signing and a 10-month secured promissory note. December 31, 2020 Florida Kanna, Inc. (1) Maryland Michigan Oregon Total Inventory $ 587 $ — $ — $ — $ 606 $ 1,193 Notes receivable, current — — — — 31 31 Other current assets 161 — 20 — 1 182 Total current assets classified as held-for-sale 748 — 20 — 638 1,406 Capital assets, net 7,137 1,156 286 7,469 2,342 18,390 Operating lease right-of-use assets 10,305 944 362 — 1,410 13,021 Intangible assets, net 26,190 970 802 — — 27,962 Goodwill — — — — 2,192 2,192 Total assets classified as held for sale $ 44,380 $ 3,070 $ 1,470 $ 7,469 $ 6,582 $ 62,971 Accounts payable and accrued liabilities $ (247) $ (132) $ (3) $ — $ (260) $ (642) Taxes payable — 1 — — (179) (178) Operating lease liability, current (501) (250) (29) — (439) (1,219) Other current liabilities (89) — — — — (89) Total current liabilities classified as held-for-sale (837) (381) (32) — (878) (2,128) Operating lease liability, non-current (14,107) (610) (325) — (988) (16,030) Deferred tax liabilities — — — — 4 4 Total liabilities classified as held-for-sale $ (14,944) $ (991) $ (357) $ — $ (1,862) $ (18,154) (1) As of December 31, 2021, the Company was unsuccessful in finding a satisfactory buyer for Kanna, Inc. As a result, the assets no longer meet the criteria for being classified as held-for-sale and have been determined to be impaired (refer to Notes 4 and 7 for further discussion or related impairments).

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	The following table details the intangible asset balances by major asset classes: Intangibles December 31, 2021 December 31, 2020 Finite-lived intangible assets: Management contracts $ 1,511 $ 19,580 Customer relationships 1,000 — 2,511 19,580 Accumulated amortization on finite-lived intangible assets: Management contracts (493) (5,262) Customer relationships — — (493) (5,262) Finite-lived intangible assets, net 2,018 14,318 Indefinite-lived intangible assets Cannabis licenses 117,677 124,665 Total intangibles, net $ 119,695 $ 138,983
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Expected annual amortization expense for existing intangible assets subject to amortization at December 31, 2021 is as follows for each of the next five fiscal years: Amortization of Intangibles 2022 2023 2024 2025 2026 Amortization expense $ 751 $ 751 $ 751 $ 751 $ 313
Schedule of Goodwill	The following table details the changes in the carrying amount of goodwill: Goodwill Total December 31, 2019 $ 105,757 Acquisitions 5,247 Impairment (76,890) Transferred to held-for-sale (2,192) December 31, 2020 $ 31,922 Acquisitions 19,800 Impairment (12,631) Other adjustments (1) 4,219 December 31, 2021 $ 43,310 (1) Represents adjustments related to the remeasurement of certain deferred tax assets and related adjustments within the measurement period.

INVESTMENTS (Tables)

INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
Investments [Abstract]
Schedule of Investments	The carrying values of the Company’s investments in the Consolidated Statements of Financial Position as of December 31, 2021 and 2020 are as follows: Investments December 31, 2021 December 31, 2020 Investments held at FV-NI 35,226 34,126 Total long-term investments $ 35,226 $ 34,126
Investment Income (Loss)	Income (loss) from investments, net in the Consolidated Statements of Operations during the years ended December 31, 2021, 2020 and 2019 is as follows: Investment income (loss) Year Ended December 31, 2021 2020 2019 Short-term investments $ — $ — $ 738 Investments held at FV-NI (3,549) 1,158 (2,218) Equity method investments — (1,060) 1,000 Income (loss) from investments, net $ (3,549) $ 98 $ (480)

NOTES RECEIVABLE (Tables)

NOTES RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Schedule of Notes Receivable	Notes receivable as of December 31, 2021 and 2020 consisted of the following: December 31, 2021 December 31, 2020 Promissory notes receivable $ 27,260 $ 39,128 Line of credit receivable 12,609 55,043 Interest receivable 2,834 5,762 Allowance for notes and interest receivables (8,036) — Total notes receivable $ 34,667 $ 99,933 Less: Notes receivable, current 7,104 2,032 Notes receivable, non-current $ 27,563 $ 97,901

CAPITAL ASSETS, net (Tables)

CAPITAL ASSETS, net (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Capital Assets, net	Net property, plant and equipment consisted of: December 31, 2021 December 31, 2020 Land $ 3,777 $ 3,811 Building 43,921 34,114 Right-of-use asset, finance leases 5,077 5,077 Construction in progress 7,644 13,697 Furniture, fixtures and equipment 31,325 18,062 Leasehold improvements 51,646 23,681 Capital assets, gross $ 143,390 $ 98,442 Less: accumulated depreciation (16,593) (9,306) Capital assets, net $ 126,797 $ 89,136

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Lease Cost	Balance Sheet Information Classification December 31, 2021 December 31, 2020 Right-of-use assets Operating Operating lease right-of-use assets $ 24,598 $ 17,247 Finance Capital assets, net 4,522 4,776 Total right-of-use assets $ 29,120 $ 22,023 Lease liabilities Current Operating Operating lease liability, current $ 2,145 $ 1,492 Non-current Operating Operating lease liability, non-current 24,255 16,609 Financing Debt, non-current 5,245 5,174 Total lease liabilities $ 31,645 $ 23,275 Statement of Operations Information Classification Year Ended December 31, 2021 Year Ended Year Ended Short-term lease expense General and administrative $ 241 $ 1,258 $ 1,262 Operating lease expense General and administrative 4,437 6,252 5,351 Finance lease expense: Amortization of right of use asset Depreciation and amortization 254 161 122 Interest expense on lease liabilities Interest expense 757 820 290 Sublease income Other income (loss), net — (37) (110) Net lease cost $ 5,448 $ 7,196 $ 5,653 Statement of Cash Flows Information Classification Year Ended Year Ended Year Ended Cash paid for operating leases Net cash used in operating activities $ 4,083 $ 6,130 $ 3,667 Cash paid for finance leases - interest Net cash used in operating activities $ 680 $ 1,316 $ 223
Operating Lease, Liability, Maturity	The following represents the Company’s future minimum payments required under existing leases with initial terms of one year or more as of December 31, 2021: Maturity of lease liabilities Operating Leases (1) Finance Leases 2022 $ 4,892 $ 701 2023 4,822 722 2024 4,536 743 2025 4,553 766 2026 4,452 789 Thereafter 20,469 12,487 Total lease payments $ 43,724 $ 16,208 Less: interest 16,096 10,963 Present value of lease liabilities $ 27,628 $ 5,245 Weighted average remaining lease term (years) 8 13 Weighted average discount rate 10% 12% (1) Includes minimum payments under existing operating leases currently classified as held-for-sale (refer to Note 3 for further discussion).
Finance Lease, Liability, Maturity	The following represents the Company’s future minimum payments required under existing leases with initial terms of one year or more as of December 31, 2021: Maturity of lease liabilities Operating Leases (1) Finance Leases 2022 $ 4,892 $ 701 2023 4,822 722 2024 4,536 743 2025 4,553 766 2026 4,452 789 Thereafter 20,469 12,487 Total lease payments $ 43,724 $ 16,208 Less: interest 16,096 10,963 Present value of lease liabilities $ 27,628 $ 5,245 Weighted average remaining lease term (years) 8 13 Weighted average discount rate 10% 12% (1) Includes minimum payments under existing operating leases currently classified as held-for-sale (refer to Note 3 for further discussion).

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
Schedule of Inventory	The Company’s inventory balance consists of the following: December 31, 2021 December 31, 2020 Retail inventory $ 3,331 $ 1,803 Wholesale inventory 28,643 18,055 Cultivation inventory 6,367 2,317 Supplies & other 3,463 1,540 Total $ 41,804 $ 23,715

DEBT (Tables)

DEBT (Tables)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Schedule of Debt	The Company’s debt balances consist of the following: Debt balances December 31, 2021 December 31, 2020 3.70% Loan due December 2021 $ — $ 470 Seller's notes — 2,581 Financing liability (failed sales leaseback) 15,253 15,253 Finance lease liabilities 5,245 5,174 3.55% Credit facility due March 2022 — 20,043 3.55% Credit facility due June 2021 — 22,169 7.50% Loan due April 2026 30,763 32,124 6.10% Secured debenture due September 2030 46,050 46,085 10.00% Note due July 2021 — 2,000 15.00% Loan due October 2024 — 22,870 22.81% Loan due May 2022 — 4,438 Note due December 2024 4,750 7,250 9.75% Credit facilities due January 2026 68,673 — Total debt $ 170,734 $ 180,457 Less: current portion of debt 1,583 27,139 Total long-term debt $ 169,151 $ 153,318
Scheduled Maturities of Debt	Scheduled maturities of debt, excluding amortization of discount and issuance costs, are as follows: 2022 $ 1,583 2023 $ — 2024 $ 3,167 2025 $ — Thereafter $ 178,498

SHAREHOLDERS_ EQUITY AND NON-_2

SHAREHOLDERS’ EQUITY AND NON-CONTROLLING INTERESTS (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Schedule of Stock by Class	The table below details the change in Pubco shares outstanding by class for the year ended December 31, 2021: Shareholders’ Equity Fixed Shares Floating Shares Fixed Shares Held in Treasury Floating Shares Held in Treasury Fixed Multiple Shares Total Shares Outstanding December 31, 2020 71,346 30,628 (589) (253) 118 101,250 Issuances 2,573 2,014 — — — 4,587 NCI conversions 746 320 — — — 1,066 December 31, 2021 74,665 32,962 (589) (253) 118 106,903
Schedule of Warrants	A summary of the warrants activity outstanding is as follows: Warrants Fixed Shares Floating Shares December 31, 2020 7,131 3,087 Expired (1,314) (563) December 31, 2021 5,817 2,524
Summarized Financial Information	Summarized financial information of HSCP is presented below. USCo2 does not have discrete financial information separate from HSCP. HSCP net asset reconciliation December 31, 2021 December 31, 2020 Current assets $ 113,011 $ 144,938 Non-current assets 375,807 410,269 Current liabilities (29,256) (80,649) Non-current liabilities (195,791) (171,485) Other NCI balances (718) (742) Accumulated equity-settled expenses (226,596) (206,315) Net assets $ 36,457 $ 96,016 HSCP/USCo2 ownership % of HSCP 17.24 % 18.68 % Net assets allocated to USCo2/HSCP $ 6,285 $ 17,936 Net assets attributable to other NCIs 718 742 Total NCI $ 7,003 $ 18,678 Year Ended December 31, HSCP Summarized Statement of Operations 2021 2020 2019 Net loss allocable to HSCP/USCo2 $ (57,572) $ (372,386) $ (191,511) HSCP/USCo2 weighted average ownership % of HSCP 17.66 % 19.66 % 23.44 % Net loss allocated to HSCP/USCo2 $ (10,167) $ (73,211) $ (44,890) Net loss allocated to other NCIs 20 (319) (4) Net loss attributable to NCIs $ (10,147) $ (73,530) $ (44,894)
Schedule of Conversions of Stock	A reconciliation of the beginning and ending amounts of convertible units is as follows: Year Ended December 31, Convertible Units 2021 2020 Beginning balance 24,142 25,035 Vested LLC C-1s canceled — (1,310) LLC C-1s vested — 1,000 NCI units converted to Pubco (1,066) (583) Ending balance 23,076 24,142

EQUITY-BASED COMPENSATION EXP_2

EQUITY-BASED COMPENSATION EXPENSE (Tables)	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Equity-based Compensation Expense	Equity-based compensation expense recognized in the Consolidated Statements of Operations for the periods presented is as follows: Equity-based compensation expense Year Ended December 31, 2021 2020 2019 Equity-based compensation - Plan $ 19,946 $ 74,763 $ 86,002 Equity-based compensation - Other — 17,301 11,536 Total equity-based compensation expense $ 19,946 $ 92,064 $ 97,538
Restricted stock and restricted stock unit, activity	Restricted Share Units (“RSUs”) Fixed Shares Floating Shares Restricted Share Units (Fair value information expressed in whole dollars) RSUs Weighted Average Grand Date Fair Value RSUs Weighted Average Grand Date Fair Value Unvested, January 1, 2021 5,119 $ 9.24 2,688 $ 7.83 Granted 993 $ 3.02 385 $ 2.57 Forfeited (496) $ 3.79 (182) $ 3.85 Vested (2,428) $ 10.35 (1,629) $ 7.37 Unvested, December 31, 2021 3,188 $ 7.30 1,262 $ 7.39 Vested and unreleased (1) 130 $ 9.54 167 $ 4.39 Outstanding, December 31, 2021 3,318 $ 7.39 1,429 $ 7.04 (1) RSUs that are vested and unreleased represent RSUs that are pending delivery.
Option activity	Stock options Fixed Shares Floating Shares Stock Options (Exercise price expressed in whole dollars) Options Weighted Average Exercise Price Options Weighted Average Exercise Price Options outstanding, January 1, 2021 1,556 $ 11.18 1,818 $ 3.12 Granted 45 $ 6.28 636 $ 2.98 Forfeited (72) $ 10.39 (40) $ 4.05 Options outstanding, December 31, 2021 1,529 $ 11.07 2,414 $ 3.06 Options exercisable, December 31, 2021 1,059 $ 14.22 1,702 $ 3.19
Black-Scholes Inputs	The fair values of Subordinate Voting Share, Fixed Share and Floating Share options granted were calculated using a Black-Scholes model with the following assumptions: Black-Scholes inputs Year Ended January 1, 2020 to September 22, 2020 September 23, 2020 to December 31, 2020 Year Ended December 31, 2021 SVS SVS Fixed Floating Fixed Floating Weighted average grant date fair value range $4.76 - $16.72 $3.79 $1.06 - $1.63 $0.92 - $1.06 $2.74 - $3.77 $0.26 - $1.55 Assumption ranges: Risk-free rate 1.50% - 2.60% 1.60% 0.20% 0.20% 0.60% 0.60% - 0.70% Expected dividend yield —% —% —% —% —% —% Expected term (in years) 6 6 3.25 - 3.5 2.5 - 3.5 3.5 3.50 - 4.08 Expected volatility 75% - 85% 75% 75% 75% 75% 65%

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Loss before Income Tax, Domestic and Foreign	The domestic and foreign components of loss before income taxes for the years ended December 31, 2021, 2020 and 2019 are as follows: Year Ended December 31, 2021 2020 2019 Domestic $ (56,959) $ (376,905) $ (190,173) Foreign 1,607 (453) — Loss before income taxes $ (55,352) $ (377,358) $ (190,173)
Schedule of Components of Income Tax Expense (Benefit)	The provision for income taxes for the years ended December 31, 2021, 2020 and 2019 are as follows: Income tax provision Year Ended December 31, 2021 2020 2019 Current taxes: Federal $ 18,992 $ 10,375 $ 6,351 State 7,541 4,790 2,482 Total current 26,533 15,165 8,833 Deferred taxes: Federal (5,955) (21,173) (2,625) State (2,773) (11,232) (1,219) Total deferred (8,728) (32,405) (3,844) Total income tax provision (benefit) $ 17,805 $ (17,240) $ 4,989
Schedule of Effective Income Tax Rate Reconciliation	The table below reconciles the expected statutory federal income tax to the actual income tax provision (benefit): Tax provision reconciliation Year Ended Year Ended Year Ended $ % $ % $ % Computed expected federal income tax benefit $ (11,624) 21.0 % $ (79,245) 21.0 % $ (39,936) 21.0 % Increase (decrease) in income taxes resulting from: State taxes (6,119) 11.1 (35,715) 9.5 (20,151) 10.6 Nondeductible permanent items 31,521 (57.0) 76,128 (20.2) 49,231 (25.9) Pass-through entities & non-controlling interests 5,080 (9.2) 20,001 (5.3) 13,465 (7.1) Increase in valuation allowance (209) 0.4 1,518 (0.4) 1,816 (1.0) Other (844) 1.5 73 — 564 (0.2) Actual income tax provision (benefit) $ 17,805 (32.2) % $ (17,240) 4.6 % $ 4,989 (2.6) %
Unrecognized Tax Benefits	The following table presents a reconciliation of gross unrecognized tax benefits: Unrecognized tax benefits Year Ended December 31, 2021 2020 2019 Balance at beginning of period $ 7,719 $ 1,867 $ 1,394 Increase based on tax positions related to prior period 869 6,565 500 Decrease based on tax positions related to prior period (877) (574) — Decrease related to settlements with taxing authorities (16) (139) (27) Balance at end of period $ 7,695 $ 7,719 $ 1,867
Schedule of Deferred Tax Assets and Liabilities	The principal components of deferred taxes as of December 31, 2021 and 2020 are as follows: Deferred taxes December 31, 2021 December 31, 2020 Deferred tax assets: Net operating/capital loss carryforwards $ 11,242 $ 2,786 Other 3,298 697 Total deferred tax assets 14,540 3,483 Valuation allowance (14,540) (3,483) Net deferred tax asset — — Deferred tax liabilities: Partnership basis difference (27,082) (34,673) Net deferred tax liability (27,082) (34,673) Net deferred tax liabilities $ (27,082) $ (34,673)

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	Basic and diluted loss per share is as follows: Year Ended December 31, 2021 2020 2019 Net loss attributable to common shareholders of the Company $ (63,010) $ (286,588) $ (150,268) Weighted average shares outstanding - basic 105,087 97,981 86,185 Effect of dilutive securities — — — Weighted average shares - diluted 105,087 97,981 86,185 Net loss per share attributable to common shareholders of the Company - basic $ (0.60) $ (2.92) $ (1.74) Net loss per share attributable to common shareholders of the Company - diluted $ (0.60) $ (2.92) $ (1.74)

QUARTERLY FINANCIAL DATA (una_2

QUARTERLY FINANCIAL DATA (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2021
Quarterly Financial Data [Abstract]
Quarterly Financial Information	Quarter Ended March 31, June 30, September 30, December 31, 2021 Total revenues, net $ 38,393 $ 44,217 $ 48,151 $ 58,098 Gross profit 20,621 23,875 23,803 27,583 Net loss (8,642) (3,306) (14,058) (47,151) Net loss attributable to Acreage (7,809) (2,553) (12,297) (40,351) Net loss attributable to Acreage, basic and diluted $ (0.08) $ (0.02) $ (0.12) $ (0.38) 2020 Total revenues, net $ 24,225 $ 27,072 $ 31,742 $ 31,506 Gross profit 9,954 11,211 13,475 14,518 Net loss (222,229) (44,370) (48,036) (45,484) Net loss attributable to Acreage (171,954) (37,192) (40,548) (36,895) Net loss attributable to Acreage, basic and diluted $ (1.85) $ (0.38) $ (0.41) $ (0.36)

NATURE OF OPERATIONS (Details)

NATURE OF OPERATIONS (Details)	Sep. 23, 2020USD ($)shares	Jun. 27, 2019shares	Dec. 31, 2021	Jun. 16, 2020
Class of Stock [Line Items]
Share conversion (in shares)		0.5818
Stated interest rate				60.00%
11065220 Canada Inc | Canopy Growth | Canopy Growth | Debenture
Class of Stock [Line Items]
Debenture amount, amount advanced | $	$ 50,000,000
Stated interest rate	6.10%
6.10% Secured debenture due September 2030
Class of Stock [Line Items]
Stated interest rate			6.10%
Fixed Shares
Class of Stock [Line Items]
Percent of share - canopy reorganization	0.7
Floating Shares
Class of Stock [Line Items]
Percent of share - canopy reorganization	0.3
PVS, Fixed Shares
Class of Stock [Line Items]
Canopy reorganization, shares exchanged (in shares)	28,000
PVS, Floating Shares
Class of Stock [Line Items]
Canopy reorganization, shares exchanged (in shares)	12,000
Fixed Multiple Share
Class of Stock [Line Items]
Percent of share - canopy reorganization	0.7
Floating Multiple Share
Class of Stock [Line Items]
Percent of share - canopy reorganization	0.3

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended						12 Months Ended
	Sep. 30, 2021$ / sharesshares	Jun. 30, 2021$ / sharesshares	Mar. 31, 2021$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Sep. 30, 2020$ / sharesshares	Jun. 30, 2020$ / sharesshares	Dec. 31, 2021USD ($)performanceObligation$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares		Dec. 31, 2019USD ($)$ / sharesshares
Property, Plant and Equipment [Line Items]
Cash and cash equivalents | $				$ 32,542			$ 43,180	$ 32,542		$ 26,505
Restricted cash | $				22,097			1,098	22,097		$ 95
Allowance for doubtful accounts | $				$ 7,220			$ 445	$ 7,220
Number of performance obligations | performanceObligation							1
Antidilutive shares (in shares)							40,107	45,541		41,526
Weighted average shares outstanding basic (in share)	106,332	104,853	102,343	101,094	99,589	98,232	105,087	97,981	[1]	86,185
Weighted average shares outstanding diluted (in share)	106,332	104,853	102,343	101,094	99,589	98,232	105,087	97,981	[1]	86,185
Net loss per share attributable to Acreage Holdings, Inc. Basic (USD per share) | $ / shares	$ (0.12)	$ (0.02)	$ (0.08)	$ (0.36)	$ (0.41)	$ (0.38)	$ (0.60)	$ (2.92)	[1]	$ (1.74)
Net loss per share attributable to Acreage Holdings, Inc, Diluted (USD per share) | $ / shares	$ (0.12)	$ (0.02)	$ (0.08)	$ (0.36)	$ (0.41)	$ (0.38)	$ (0.60)	$ (2.92)	[1]	$ (1.74)
Previously Reported
Property, Plant and Equipment [Line Items]
Weighted average shares outstanding basic (in share)	110,193	108,714	106,204	104,955	103,450	98,444		99,980
Weighted average shares outstanding diluted (in share)	110,193	108,714	106,204	104,955	103,450	98,444		99,980
Net loss per share attributable to Acreage Holdings, Inc. Basic (USD per share) | $ / shares	$ (0.11)	$ (0.02)	$ (0.07)	$ (0.35)	$ (0.39)	$ (0.38)		$ (2.87)
Net loss per share attributable to Acreage Holdings, Inc, Diluted (USD per share) | $ / shares	$ (0.11)	$ (0.02)	$ (0.07)	$ (0.35)	$ (0.39)	$ (0.38)		$ (2.87)
Building | Minimum
Property, Plant and Equipment [Line Items]
Useful life							10 years
Building | Maximum
Property, Plant and Equipment [Line Items]
Useful life							40 years
Furniture, fixtures and equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful life							3 years
Furniture, fixtures and equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful life							10 years
[1]	Presentation of December 31, 2020 figures have been revised, refer to Note 2 for further discussion.

ACQUISITIONS, DIVESTITURES AN_3

ACQUISITIONS, DIVESTITURES AND ASSETS HELD FOR SALE (Schedule of Purchase Price Allocation) (Details) - USD ($) $ in Thousands	Jul. 02, 2018	Dec. 31, 2021	Dec. 31, 2020	Oct. 01, 2021	Dec. 31, 2019
Purchase Price Allocation
Goodwill		$ 43,310	$ 31,922		$ 105,757
CWG
Purchase Price Allocation
Cash and cash equivalents		828
Inventory		1,200
Other current assets		347
Capital assets, net		3,312
Operating lease right-of-use asset		1,584
Goodwill		1,182
Other non-current assets		40
Accounts payable and accrued liabilities		(464)
Taxes payable		(68)
Operating lease liability, current		(193)
Other current liabilities		3
Operating lease liability		(1,391)
Fair value of net assets acquired		10,880
Consideration paid:
Settlement of pre-existing relationship		10,880
Total consideration		10,880
CWG | Intangible assets, net - cannabis licenses
Purchase Price Allocation
Intangible assets, net		3,500
CWG | Intangible assets, net - customer relationships
Purchase Price Allocation
Intangible assets, net		1,000
Greenleaf
Purchase Price Allocation
Cash and cash equivalents		1,209
Inventory		2,692
Other current assets		1,520
Capital assets, net		22,923
Operating lease right-of-use asset		2,819
Goodwill		18,618
Intangible assets, net				$ 2,953
Other non-current assets		190
Accounts payable and accrued liabilities		(1,829)
Taxes payable		(33)
Operating lease liability, current		(315)
Other current liabilities		(294)
Operating lease liability		(2,504)
Fair value of net assets acquired		44,996
Consideration paid:
Settlement of pre-existing relationship		44,996
Total consideration	$ 8,245	44,996
Greenleaf | Intangible assets, net - cannabis licenses
Purchase Price Allocation
Intangible assets, net		0
Greenleaf | Intangible assets, net - customer relationships
Purchase Price Allocation
Intangible assets, net		0
Total
Purchase Price Allocation
Cash and cash equivalents		2,037
Inventory		3,892
Other current assets		1,867
Capital assets, net		26,235
Operating lease right-of-use asset		4,403
Goodwill		19,800
Other non-current assets		230
Accounts payable and accrued liabilities		(2,293)
Taxes payable		(101)
Operating lease liability, current		(508)
Other current liabilities		(291)
Operating lease liability		(3,895)
Fair value of net assets acquired		55,876
Consideration paid:
Settlement of pre-existing relationship		55,876
Total consideration		55,876
Total | Intangible assets, net - cannabis licenses
Purchase Price Allocation
Intangible assets, net		3,500
Total | Intangible assets, net - customer relationships
Purchase Price Allocation
Intangible assets, net		$ 1,000
CCF
Purchase Price Allocation
Cash and cash equivalents			17
Inventory			1,969
Other current assets			3,164
Capital assets, net			4,173
Operating lease right-of-use asset			4,455
Goodwill			5,247
Other non-current assets			10
Accounts payable and accrued liabilities			(228)
Taxes payable			(17)
Other current liabilities			(4,248)
Operating lease liability			(4,455)
Fair value of net assets acquired			20,087
Consideration paid:
Cash			10,000
Settlement of pre-existing relationship			10,087
Total consideration			20,087
CCF | Intangible assets, net - cannabis licenses
Purchase Price Allocation
Intangible assets, net			$ 10,000

ACQUISITIONS, DIVESTITURES AN_4

ACQUISITIONS, DIVESTITURES AND ASSETS HELD FOR SALE (Acquisition Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands, shares in Millions	Oct. 01, 2021	Jul. 02, 2018	Dec. 31, 2021	Dec. 31, 2020	Apr. 30, 2021	Jun. 26, 2020
Greenleaf
Business Acquisition [Line Items]
Receivables forgiven	$ 42,043
Notes Receivable | Greenleaf
Business Acquisition [Line Items]
Receivables forgiven	9,554
Interest Receivable, Notes | Greenleaf
Business Acquisition [Line Items]
Receivables forgiven	$ 11
CCF
Business Acquisition [Line Items]
Percentage of voting interests acquired						100.00%
Total consideration				$ 20,087
Settlement of pre-existing relationship				10,087
Payments to acquire business				10,000
CCF | Notes Receivable
Business Acquisition [Line Items]
Receivables forgiven				7,952
CCF | Interest Receivable, Notes
Business Acquisition [Line Items]
Receivables forgiven				$ 2,135
CWG
Business Acquisition [Line Items]
Percentage of voting interests acquired					100.00%
Total consideration			$ 10,880
Settlement of pre-existing relationship			10,880
CWG | Line of Credit
Business Acquisition [Line Items]
Total consideration			9,321
Settlement of pre-existing relationship			1,559
Greenleaf
Business Acquisition [Line Items]
Percentage of voting interests acquired	100.00%
Total consideration		$ 8,245	44,996
Settlement of pre-existing relationship			44,996
Intangible assets, net	$ 2,953
Sellers notes issued	42,043	$ 6,096
Number of shares issued (in shares)		1.2
Share price (USD per share)		$ 7.73
Line of credit issued		$ 31,200
Payments to acquire notes receivable	3,300
Total purchase price	$ 44,996
Greenleaf | Promissory Note
Business Acquisition [Line Items]
Promissory notes issued		$ 12,500
NCC Real Estate, LLC
Business Acquisition [Line Items]
Total consideration			850
Fair value of previously held interest			$ 286

ACQUISITIONS, DIVESTITURES AN_5

ACQUISITIONS, DIVESTITURES AND ASSETS HELD FOR SALE (Divestitures Narrative) (Details) $ in Thousands	Dec. 16, 2021USD ($)payment	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Jun. 30, 2021USD ($)	Apr. 27, 2021USD ($)	May 08, 2020USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of payments received | payment	2
MMRC
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Intangible assets written off related to sale of business unit	$ 801
MMRC | Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received on disposal	1,500
Gain (loss) on sale	132
MMRC | Disposed of by Sale, Additional Cash
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received on disposal	$ 1,500
Florida
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Indefinite-lived intangible assets acquired		$ 6,044
Florida | Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received on disposal					$ 60,000
Gain (loss) on sale		11,682
Florida | Disposed of by Sale, Additional Cash
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received on disposal					21,500
Florida | Disposed of by Sale, Common Stock
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received on disposal					$ 7,000
Consideration, lock-up expiration, monthly increment					0.1667
Florida | Disposed of by Sale, Promissory Note
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received on disposal					$ 31,500
Acreage North Dakota, LLC | Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received on disposal						$ 1,000
Gain (loss) on sale			$ 217
Acreage North Dakota, LLC | Disposed of by Sale, Promissory Note | Notes Receivable
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received on disposal		3,500
Viridescent Realty Trust, Inc | Disposed of by Sale, Promissory Note | Notes Receivable
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received on disposal				$ 28,000
Gain (loss) on sale of financing receivable		$ 2,000

ACQUISITIONS, DIVESTITURES AN_6

ACQUISITIONS, DIVESTITURES AND ASSETS HELD FOR SALE (Assets Held for Sale) (Details) $ in Thousands	1 Months Ended		12 Months Ended
	Sep. 30, 2021USD ($)dispensary	Feb. 28, 2021USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Business Combinations, Discontinued Operations And Disposal Groups [Abstract]
(Recovery) write down of assets held-for-sale			$ (8,616)	$ 11,003	$ 0
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets held-for-sale			8,952	62,971
Total current liabilities classified as held-for-sale			(1,867)	(18,154)
Held for sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash			223
Inventory			445	1,193
Notes receivable, current			31	31
Other current assets			9	182
Assets held-for-sale			708	1,406
Capital assets, net			4,249	18,390
Operating lease right-of-use assets			1,695	13,021
Intangible assets, net				27,962
Goodwill			2,191	2,192
Non-current assets			109
Total assets classified as held for sale			8,952	62,971
Accounts payable and accrued liabilities			(639)	(642)
Taxes payable				(178)
Operating lease liability, current			(441)	(1,219)
Other current liabilities				(89)
Total current liabilities classified as held-for-sale			(1,080)	(2,128)
Operating lease liability, non-current			(787)	(16,030)
Deferred tax liabilities				4
Total liabilities classified as held-for-sale			(1,867)	(18,154)
Held for sale | Florida
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Inventory				587
Notes receivable, current				0
Other current assets				161
Assets held-for-sale				748
Capital assets, net				7,137
Operating lease right-of-use assets				10,305
Intangible assets, net				26,190
Goodwill				0
Total assets classified as held for sale				44,380
Accounts payable and accrued liabilities				(247)
Taxes payable				0
Operating lease liability, current				(501)
Other current liabilities				(89)
Total current liabilities classified as held-for-sale				(837)
Operating lease liability, non-current				(14,107)
Deferred tax liabilities				0
Total liabilities classified as held-for-sale				(14,944)
Held for sale | Kanna
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Inventory				0
Notes receivable, current				0
Other current assets				0
Assets held-for-sale				0
Capital assets, net				1,156
Operating lease right-of-use assets				944
Intangible assets, net				970
Goodwill				0
Total assets classified as held for sale				3,070
Accounts payable and accrued liabilities				(132)
Taxes payable				1
Operating lease liability, current				(250)
Other current liabilities				0
Total current liabilities classified as held-for-sale				(381)
Operating lease liability, non-current				(610)
Deferred tax liabilities				0
Total liabilities classified as held-for-sale				(991)
Held for sale | MMRC
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Inventory				0
Notes receivable, current				0
Other current assets				20
Assets held-for-sale				20
Capital assets, net				286
Operating lease right-of-use assets				362
Intangible assets, net				802
Goodwill				0
Total assets classified as held for sale				1,470
Accounts payable and accrued liabilities				(3)
Taxes payable				0
Operating lease liability, current				(29)
Other current liabilities				0
Total current liabilities classified as held-for-sale				(32)
Operating lease liability, non-current				(325)
Deferred tax liabilities				0
Total liabilities classified as held-for-sale				(357)
Held for sale | Michigan
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash			0
Inventory			0	0
Notes receivable, current			0	0
Other current assets			0	0
Assets held-for-sale			0	0
Capital assets, net			1,907	7,469
Operating lease right-of-use assets			0	0
Intangible assets, net				0
Goodwill			0	0
Non-current assets			0
Total assets classified as held for sale			1,907	7,469
Accounts payable and accrued liabilities			0	0
Taxes payable				0
Operating lease liability, current			0	0
Other current liabilities				0
Total current liabilities classified as held-for-sale			0	0
Operating lease liability, non-current			0	0
Deferred tax liabilities				0
Total liabilities classified as held-for-sale			0	0
Held for sale | Oregon
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash			223
Inventory			445	606
Notes receivable, current			31	31
Other current assets			9	1
Assets held-for-sale			708	638
Capital assets, net			2,342	2,342
Operating lease right-of-use assets			1,695	1,410
Intangible assets, net				0
Goodwill			2,191	2,192
Non-current assets			109
Total assets classified as held for sale			7,045	6,582
Accounts payable and accrued liabilities			(639)	(260)
Taxes payable				(179)
Operating lease liability, current			(441)	(439)
Other current liabilities				0
Total current liabilities classified as held-for-sale			(1,080)	(878)
Operating lease liability, non-current			(787)	(988)
Deferred tax liabilities				4
Total liabilities classified as held-for-sale			$ (1,867)	$ (1,862)
Consideration received on disposal	$ 6,500
Number of dispensaries to be sold | dispensary	4
Consideration due at signing	$ 250
Promissory note term	10 months
Held for sale | OR - Medford
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration received on disposal		$ 3,000
Consideration received on disposal period		18 months

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill (Schedule of Intangible Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross	$ 2,511	$ 19,580
Accumulated amortization on finite-lived intangible assets	(493)	(5,262)
Finite-lived intangible assets, net	2,018	14,318
Indefinite-lived intangible assets	117,677	124,665
Intangible assets, net	119,695	138,983
Management contracts
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross	1,511	19,580
Accumulated amortization on finite-lived intangible assets	(493)	(5,262)
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross	1,000	0
Accumulated amortization on finite-lived intangible assets	$ 0	$ 0

Intangible Assets and Goodwil_3

Intangible Assets and Goodwill (Intangible Asset Narrative) (Details) $ in Thousands	Oct. 07, 2019USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Mar. 06, 2020USD ($)individual
Acquired Indefinite-lived Intangible Assets [Line Items]
Impairment of intangible assets		$ 2,337	$ 92,798
Impairment of intangible assets, finite-lived		4,891	8,324
Reversal of deferred tax liabilities		881	31,498
Number of individuals with ownership | individual					3
Convertible debt					$ 18,800
Loss on impairment		32,828	188,023	$ 13,463
Increase in notes receivable in exchange for MSA modification	$ 12,500
Decrease of finite lived intangible asset, net, due to modification	10,106
Gain on modification of finite lived intangible asset	2,394
Reduction of deferred tax liability in connection with MSA modification	$ 2,730
Amortization of intangible assets		$ 7,752	2,789	$ 5,276
Management contracts
Acquired Indefinite-lived Intangible Assets [Line Items]
Useful life		2 years
Customer-Related Intangible Assets
Acquired Indefinite-lived Intangible Assets [Line Items]
Useful life		6 years
Wellness Connection of Maine
Acquired Indefinite-lived Intangible Assets [Line Items]
Loss on impairment			$ 9,395
Minimum
Acquired Indefinite-lived Intangible Assets [Line Items]
Useful life		2 years
Maximum
Acquired Indefinite-lived Intangible Assets [Line Items]
Useful life		6 years

Intangible Assets and Goodwil_4

Intangible Assets and Goodwill (Future Amortization Table) (Details) $ in Thousands	Dec. 31, 2021USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2022	$ 751
2023	751
2024	751
2025	751
2026	$ 313

Intangible Assets and Goodwil_5

Intangible Assets and Goodwill (Goodwill) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Roll Forward]
Beginning balance	$ 31,922	$ 105,757
Acquisitions	19,800	5,247
Impairment	(12,631)	(76,890)
Transferred to held-for-sale		(2,192)
Other adjustments	4,219
Ending balance	$ 43,310	$ 31,922

Intangible Assets and Goodwil_6

Intangible Assets and Goodwill (Goodwill Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Goodwill [Line Items]
Impairment	$ 12,631	$ 76,890
Asset impairment charge	11,586
Illinois and New Hampshire
Goodwill [Line Items]
Impairment	$ 12,631
Form Factory
Goodwill [Line Items]
Impairment		$ 65,304

INVESTMENTS (Schedule Investmen

INVESTMENTS (Schedule Investment Holdings) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Investments [Abstract]
Investments held at FV-NI	$ 35,226	$ 34,126
Total long-term investments	$ 35,226	$ 34,126

INVESTMENTS (Schedule of Invest

INVESTMENTS (Schedule of Investment Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Net Investment Income [Line Items]
Income (loss) from investments, net	$ (3,549)	$ 98	$ (480)
Short-term investments
Net Investment Income [Line Items]
Income (loss) from investments, net	0	0	738
Investments held at FV-NI
Net Investment Income [Line Items]
Income (loss) from investments, net	(3,549)	1,158	(2,218)
Equity method investments
Net Investment Income [Line Items]
Income (loss) from investments, net	$ 0	$ (1,060)	$ 1,000

INVESTMENTS (Narrative) (Detail

INVESTMENTS (Narrative) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	Sep. 23, 2020	Dec. 31, 2021	Sep. 29, 2020	Sep. 28, 2020	Jun. 16, 2020
Subsidiary or Equity Method Investee [Line Items]
Treasury bill interest rate range, minimum		2.20%
Treasury bill interest rate range, maximum		2.40%
Stated interest rate					60.00%
Proceeds from secured debenture	$ 50
Amount invested				$ 34,019
Financial interest in the Investment partnership				100.00%
6.10% Secured debenture due September 2030
Subsidiary or Equity Method Investee [Line Items]
Stated interest rate	6.10%	6.10%	6.10%
US Treasury Securities | Minimum
Subsidiary or Equity Method Investee [Line Items]
Investment, term		3 months
US Treasury Securities | Maximum
Subsidiary or Equity Method Investee [Line Items]
Investment, term		6 months
MB Melody LP
Subsidiary or Equity Method Investee [Line Items]
Amount invested				$ 34,019
Financial interest in the Investment partnership				100.00%
MB Melody LP | Class B Units
Subsidiary or Equity Method Investee [Line Items]
Number of shares acquired (in shares)				34,019
Par value (USD per share)				$ 1
Financial interest in the Investment partnership				100.00%

NOTES RECEIVABLE (Schedule of N

NOTES RECEIVABLE (Schedule of Notes Receivable) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Interest receivable	$ 2,834	$ 5,762
Allowance for notes and interest receivables	(8,036)	0
Total notes receivable	34,667	99,933
Notes receivable, current	7,104	2,032
Notes receivable, non-current	27,563	97,901
Promissory notes receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Promissory notes receivable	27,260	39,128
Line of credit receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Promissory notes receivable	$ 12,609	$ 55,043

NOTES RECEIVABLE (Narrative) (D

NOTES RECEIVABLE (Narrative) (Details) shares in Thousands

Nov. 12, 2021USD ($)

Oct. 01, 2021USD ($)

Jun. 21, 2021promissoryNote

Apr. 27, 2021USD ($)promissoryNote

Mar. 06, 2020USD ($)individualshares

Jun. 30, 2021USD ($)

May 31, 2021USD ($)segment

Dec. 31, 2021USD ($)paymentshares

Dec. 31, 2020USD ($)shares

Dec. 31, 2019USD ($)shares

Apr. 30, 2021

Jun. 26, 2020

Accounts, Notes, Loans and Financing Receivable [Line Items]

Interest income from loans receivable

$ 4,824,000

$ 6,695,000

$ 3,978,000

Allowance for credit loss

8,036,000

0

Loss on notes receivable

7,869,000

8,161,000

0

Number of promissory notes sold | segment

2

Number of individuals with ownership | individual

3

Convertible debt

$ 18,800,000

General and administrative

32,026,000

50,469,000

56,224,000

Investments held at FV-NI

35,226,000

34,126,000

Debt, current

1,583,000

27,139,000

Holdback

0

917,000

0

Other equity transactions

(635,000)

(754,000)

(11,707,000)

Payment for holdback

917,000

Payments to acquire notes receivable

3,328,000

14,809,000

$ 39,145,000

Interest receivable

2,834,000

5,762,000

State Of Maine

Accounts, Notes, Loans and Financing Receivable [Line Items]

Payment for holdback

500,000

Former Owners

Accounts, Notes, Loans and Financing Receivable [Line Items]

Payment for holdback

417,000

CCF

Accounts, Notes, Loans and Financing Receivable [Line Items]

Percentage of voting interests acquired

100.00%

CWG

Accounts, Notes, Loans and Financing Receivable [Line Items]

Percentage of voting interests acquired

100.00%

Disposed of by Sale, Promissory Note | Florida

Accounts, Notes, Loans and Financing Receivable [Line Items]

Number of secured promissory notes | promissoryNote

3

Promissory notes

$ 31,500,000

Notes Receivable

Accounts, Notes, Loans and Financing Receivable [Line Items]

Allowance for credit loss

6,046,000

Interest receivable

161,000

Notes Receivable | CCF

Accounts, Notes, Loans and Financing Receivable [Line Items]

Receivables forgiven

7,952,000

Notes Receivable | Disposed of by Sale, Promissory Note | Acreage North Dakota, LLC

Accounts, Notes, Loans and Financing Receivable [Line Items]

Promissory notes

3,500,000

Notes Receivable | Disposed of by Sale, Promissory Note | Viridescent Realty Trust, Inc

Accounts, Notes, Loans and Financing Receivable [Line Items]

Promissory notes

$ 28,000,000

Number of promissory notes sold | promissoryNote

2

Proceeds from sale of finance receivables

$ 26,000,000

$ 28,000

Gain (loss) on sale of financing receivable

2,000,000

Interest Receivable, Notes

Accounts, Notes, Loans and Financing Receivable [Line Items]

Allowance for credit loss

1,990,000

Interest Receivable, Notes | CCF

Accounts, Notes, Loans and Financing Receivable [Line Items]

Receivables forgiven

2,135,000

Maine HSCP, Inc

Accounts, Notes, Loans and Financing Receivable [Line Items]

Investments held at FV-NI

5,700,000

Debt, current

$ 1,900,000

Other equity transactions

0

West Coast social equity entity

Accounts, Notes, Loans and Financing Receivable [Line Items]

Proceeds from sale of finance receivables

$ 4,200,000

Payments to acquire notes receivable

$ 8,000,000

Greenleaf

Accounts, Notes, Loans and Financing Receivable [Line Items]

Receivables forgiven

$ 42,043,000

Greenleaf | Notes and Interest Receivable

Accounts, Notes, Loans and Financing Receivable [Line Items]

Receivables forgiven

9,565,000

Greenleaf | Notes Receivable

Accounts, Notes, Loans and Financing Receivable [Line Items]

Receivables forgiven

9,554,000

Greenleaf | Interest Receivable, Notes

Accounts, Notes, Loans and Financing Receivable [Line Items]

Receivables forgiven

11,000

Greenleaf | Line of Credit And Interest Receivable

Accounts, Notes, Loans and Financing Receivable [Line Items]

Receivables forgiven

32,478,000

Greenleaf | Line of credit receivable

Accounts, Notes, Loans and Financing Receivable [Line Items]

Receivables forgiven

29,422,000

Greenleaf | Interest Receivable, Line of Credit

Accounts, Notes, Loans and Financing Receivable [Line Items]

Receivables forgiven

$ 3,056,000

PATC

Accounts, Notes, Loans and Financing Receivable [Line Items]

Management fee expense

$ 2,500,000

Number of payments | payment

7

Maximum obligation

$ 7,150,000

Total Shares Outstanding

Accounts, Notes, Loans and Financing Receivable [Line Items]

Other equity transactions (shares) | shares

98

276

589

Total Shares Outstanding | Maine HSCP, Inc

Accounts, Notes, Loans and Financing Receivable [Line Items]

Other equity transactions (shares) | shares

900

Securities Financing Transaction, Cost

Accounts, Notes, Loans and Financing Receivable [Line Items]

General and administrative

$ 120,000

CAPITAL ASSETS, net (Details)

CAPITAL ASSETS, net (Details) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Aug. 31, 2021	Nov. 30, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Right-of-use asset, finance leases			$ 5,077	$ 5,077
Capital assets, gross			143,390	98,442
Less: accumulated depreciation			(16,593)	(9,306)
Capital assets, net			126,797	89,136
Impairments, net			32,828	188,023	$ 13,463
Proceeds from sale of land				2,166
Gain on sale of land				981
Depreciation			3,364	3,381	2,317
Depreciation capitalized to inventory			4,206	2,479	1,556
Sale leaseback transaction, proceeds					$ 19,052
Sale and leaseback transaction, gain		$ 1,473
Tornado Formation from Hurricane Ida
Property, Plant and Equipment [Line Items]
Loss from natural disaster, gross	$ 9,130
Loss from natural disaster, insurance proceeds	$ 7,000
Loss from natural disaster, net of insurance proceeds			2,130
Assets Held For Sale
Property, Plant and Equipment [Line Items]
Impairments, net			6,719
Capital Assets
Property, Plant and Equipment [Line Items]
Impairments, net			3,189
Total
Property, Plant and Equipment [Line Items]
Impairments, net			9,908
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross			3,777	3,811
Building
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross			43,921	34,114
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross			7,644	13,697
Furniture, fixtures and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross			31,325	18,062
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross			$ 51,646	$ 23,681

LEASES (Balance Sheet Informati

LEASES (Balance Sheet Information) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Right-of-use assets
Operating	$ 24,598	$ 17,247
Finance	4,522	4,776
Total right-of-use assets	29,120	22,023
Lease liabilities
Operating lease liability, current	2,145	1,492
Operating lease liability, non-current	24,255	16,609
Finance lease liability, noncurrent	5,245	5,174
Total lease liabilities	$ 31,645	$ 23,275
Finance lease, right-of-use asset, statement of financial position	Capital assets, net	Capital assets, net
Finance lease, liability, non-current, statement of financial position, extensible list	Debt, non-current	Debt, non-current

LEASES (Income Statement Inform

LEASES (Income Statement Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Short-term lease expense	$ 241	$ 1,258	$ 1,262
Operating lease expense	4,437	6,252	5,351
Amortization of right of use asset	254	161	122
Interest expense on lease liabilities	757	820	290
Sublease income	0	(37)	(110)
Net lease cost	$ 5,448	$ 7,196	$ 5,653

LEASES (Cash Flow Statement Inf

LEASES (Cash Flow Statement Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Cash paid for operating leases	$ 4,083	$ 6,130	$ 3,667
Cash paid for finance leases - interest	$ 680	$ 1,316	$ 223

LEASES (Lease Maturities) (Deta

LEASES (Lease Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Operating Leases(1)
2022	$ 4,892
2023	4,822
2024	4,536
2025	4,553
2026	4,452
Thereafter	20,469
Total lease payments	43,724
Less: imputed interest	16,096
Present value of lease liabilities	$ 27,628
Weighted average remaining lease term (years)	8 years
Weighted average discount rate	10.00%
Finance Leases
2022	$ 701
2023	722
2024	743
2025	766
2026	789
Thereafter	12,487
Total lease payments	16,208
Less: imputed interest	10,963
Present value of lease liabilities	$ 5,245	$ 5,174
Weighted average remaining lease term (years)	13 years
Weighted average remaining lease term (years)	12.00%

LEASES (Narrative) (Details)

LEASES (Narrative) (Details) $ in Thousands	Dec. 31, 2021USD ($)yr
Lessee, Lease, Description [Line Items]
Lease not yet commenced, term of contract	10 years
Lease not yet commenced, annual base rent | $	$ 360
Lease rent percentage	3.00%
Minimum
Lessee, Lease, Description [Line Items]
Year subject to annual base rent increase	2
Maximum
Lessee, Lease, Description [Line Items]
Year subject to annual base rent increase	10

INVENTORY (Details)

INVENTORY (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Retail inventory	$ 3,331	$ 1,803
Wholesale inventory	28,643	18,055
Cultivation inventory	6,367	2,317
Supplies & other	3,463	1,540
Total	$ 41,804	$ 23,715

DEBT (Schedule of Debt) (Detail

DEBT (Schedule of Debt) (Details) - USD ($)	Dec. 31, 2021	Dec. 16, 2021	Dec. 31, 2020	Sep. 29, 2020	Sep. 28, 2020	Sep. 04, 2020	Jun. 16, 2020	Mar. 11, 2020
Debt Instrument [Line Items]
Stated interest rate							60.00%
Loans						$ 550,000
Seller’s notes	$ 0		$ 2,581,000
Financing liability (failed sales leaseback)	15,253,000		15,253,000
Finance lease liabilities	5,245,000		5,174,000
Total debt	170,734,000		180,457,000
Debt, current	1,583,000		27,139,000
Debt, non-current	$ 169,151,000		153,318,000
3.70% Loan due December 2021
Debt Instrument [Line Items]
Stated interest rate	3.70%
Loans	$ 0		470,000
Face amount			550,000
3.55% Credit facility due March 2022
Debt Instrument [Line Items]
Stated interest rate	3.55%							3.55%
Credit facility	$ 0		20,043,000
Debt, non-current								$ 100,000,000
3.55% Credit facility due June 2021
Debt Instrument [Line Items]
Stated interest rate	3.55%
Credit facility	$ 0		22,169,000
7.50% Loan due April 2026
Debt Instrument [Line Items]
Stated interest rate	7.50%			7.50%	7.50%
Loans	$ 30,763,000		32,124,000
6.10% Secured debenture due September 2030
Debt Instrument [Line Items]
Stated interest rate	6.10%
Loans	$ 46,050,000		46,085,000
10.00% Note due July 2021
Debt Instrument [Line Items]
Stated interest rate	10.00%
Face amount	$ 0		2,000,000
15.00% Loan due October 2024
Debt Instrument [Line Items]
Stated interest rate	15.00%
Loans	$ 0		22,870,000
22.81% Loan due May 2022
Debt Instrument [Line Items]
Stated interest rate	22.81%
Loans	$ 0		4,438,000
Note due December 2024
Debt Instrument [Line Items]
Loans	$ 4,750,000		7,250,000
9.75% Credit facilities due January 2026
Debt Instrument [Line Items]
Stated interest rate	9.75%	9.75%
Loans	$ 68,673,000		$ 0
Face amount		$ 150,000,000

DEBT (Narrative) (Details)

DEBT (Narrative) (Details)

Dec. 16, 2021USD ($)

May 29, 2021USD ($)

Sep. 28, 2020USD ($)$ / sharesshares

Sep. 23, 2020USD ($)

Jun. 24, 2020$ / shares

Jun. 16, 2020USD ($)

May 29, 2020USD ($)$ / shares

Mar. 11, 2020USD ($)tranche$ / sharesshares

Nov. 30, 2020USD ($)payment

Oct. 31, 2020USD ($)shares

Dec. 31, 2021USD ($)shares

Dec. 31, 2020USD ($)$ / sharesshares

Dec. 31, 2019USD ($)

Mar. 29, 2021USD ($)

Mar. 07, 2021USD ($)

Sep. 29, 2020

Sep. 04, 2020USD ($)

Mar. 06, 2020USD ($)

Jan. 31, 2020USD ($)

Debt Instrument [Line Items]

Proceeds from issuance of debt

$ 15,000,000

$ 81,407,000

$ 160,587,000

$ 19,052,000

Repayments debt

91,039,000

25,821,000

12,333,000

Interest expense

19,964,000

15,853,000

1,194,000

Debt discount amortization

2,528,000

Amortization of debt issuance costs

1,113,000

Discounts

6,194,000

Debt issuance costs

6,320,000

Interest payable

1,432,000

3,504,000

Stated interest rate

60.00%

Loans

$ 550,000

Related party debt (KM promissory notes)

15,000,000

$ 5,000,000

Convertible debt

$ 18,800,000

Debt, non-current

169,151,000

153,318,000

Term

4 months

Restricted cash

$ 1,098,000

22,097,000

95,000

RTO-related issuances, net (in shares) | shares

1

Beneficial conversion feature

$ 0

$ 523,000

$ 0

Transaction costs

$ 943,000

Additional fee

$ 6,000,000

Payment for retirement of debt

$ 18,050,000

Amount invested

$ 34,019,000

Financial interest in the Investment partnership

100.00%

Repayment of short-term debt

$ 18,000,000

Amendment fee

$ 413,000

Warrants term

4 years

Number of debt payments | payment

10

Canwell Dispute

Debt Instrument [Line Items]

Accrued loss contingency loss

$ 7,750,000

Fixed Shares

Debt Instrument [Line Items]

RTO-related issuances, net (in shares) | shares

1

Warrants (shares) | shares

1,557,000

Exercise price (USD per share) | $ / shares

$ 3.15

Floating Shares

Debt Instrument [Line Items]

RTO-related issuances, net (in shares) | shares

1

Warrants (shares) | shares

698,000

Exercise price (USD per share) | $ / shares

$ 3.01

MB Melody LP

Debt Instrument [Line Items]

Amount invested

$ 34,019,000

Financial interest in the Investment partnership

100.00%

11065220 Canada Inc | Canopy Growth | Canopy Growth

Debt Instrument [Line Items]

Face amount

$ 100,000,000

Share Capital

Debt Instrument [Line Items]

Beneficial conversion feature

$ 523,000

Class B Units | MB Melody LP

Debt Instrument [Line Items]

Number of shares acquired (in shares) | shares

34,019,000

Par value (USD per share) | $ / shares

$ 1

Financial interest in the Investment partnership

100.00%

Class A Units | MB Melody LP

Debt Instrument [Line Items]

Amount invested

$ 1,019,000

Class E Subordinate Voting Shares

Debt Instrument [Line Items]

Number of securities called by each warrant (in shares) | shares

1

Class D Subordinate Voting Shares

Debt Instrument [Line Items]

Number of securities called by each warrant (in shares) | shares

1

Restricted Stock Units (RSUs)

Debt Instrument [Line Items]

Weighted average grant date fair value (USD per share) | $ / shares

$ 6.41

Promissory Note

Debt Instrument [Line Items]

Stated interest rate

9.90%

Related party debt (KM promissory notes)

$ 2,100,000

Promissory Note | Foros Securities LLC

Debt Instrument [Line Items]

Stated interest rate

10.00%

Face amount

$ 2,000,000

Debenture | 11065220 Canada Inc | Canopy Growth | Canopy Growth

Debt Instrument [Line Items]

Stated interest rate

6.10%

Debt term

10 years

Debenture amount, amount advanced

$ 50,000,000

Debt issuance costs

4,025,000

Debenture amount, amount to be advanced

$ 50,000,000

Senior Secured Term Loan

Debt Instrument [Line Items]

Discounts

$ 840,000

Stated interest rate

15.00%

Debt issuance costs

$ 1,136,000

Proceeds from first advance of debt

28,000,000

Long-term debt, gross

$ 70,000,000

Construction Loan

Debt Instrument [Line Items]

Stated interest rate

16.00%

Debt term

18 months

Debt issuance costs

$ 1,399,000

Construction financing loan

$ 13,320,000

3.70% Loan due December 2021

Debt Instrument [Line Items]

Stated interest rate

3.70%

Face amount

$ 550,000

Loans

$ 0

470,000

Seller's notes | Minimum

Debt Instrument [Line Items]

Stated interest rate

3.50%

Seller's notes | Maximum

Debt Instrument [Line Items]

Stated interest rate

10.00%

IP Investment Company Loan, Tranche B

Debt Instrument [Line Items]

Convertible debt

$ 21,000,000

3.55% Credit facility due March 2022

Debt Instrument [Line Items]

Stated interest rate

3.55%

3.55%

Debt, non-current

$ 100,000,000

Number of tranches | tranche

4

Term

2 years

Restricted cash

$ 22,000,000

IP Investment Company Loan

Debt Instrument [Line Items]

Convertible debt

$ 22,000,000

Effective percentage

12.00%

IP Investment Company Loan | Fixed Shares

Debt Instrument [Line Items]

Shares paid monthly (in shares) | shares

2,000

IP Investment Company Loan | Floating Shares

Debt Instrument [Line Items]

Shares paid monthly (in shares) | shares

1,000

IP Investment Company Loan | Restricted Stock Units (RSUs)

Debt Instrument [Line Items]

Weighted average grant date fair value (USD per share) | $ / shares

$ 4.50

IP Investment Company, Tranche A

Debt Instrument [Line Items]

Convertible debt

$ 1,000

15.00% Convertible debenture due May 2021

Debt Instrument [Line Items]

Stated interest rate

15.00%

Securities Purchase Agreement | Convertible Debt

Debt Instrument [Line Items]

Proceeds from issuance of debt

$ 10,000,000

Stated interest rate

15.00%

Convertible debt

$ 11,000,000

Conversion price (in dollars per share) | $ / shares

$ 1.68

Borrowing proceeds trigger

$ 40,000,000

Percent of principal amount

5.00%

Intrinsic value (USD per share) | $ / shares

$ 3.28

Redemption price, percentage

95.00%

Convertible note ownership percent

4.99%

Repayment of short-term debt

$ 11,000,000

Securities Purchase Agreement | Convertible Debt | Amount Convertible before Sept. 30, 2020

Debt Instrument [Line Items]

Amount that may be converted

$ 550,000

7.50% Loan due April 2026

Debt Instrument [Line Items]

Stated interest rate

7.50%

7.50%

7.50%

Loans

$ 30,763,000

32,124,000

Debt term

3 years

Debenture amount, amount advanced

$ 33,000,000

Debt issuance costs

$ 959,000

6.10% Secured debenture due September 2030

Debt Instrument [Line Items]

Stated interest rate

6.10%

6.10%

6.10%

60.00% Loan due October 2020

Debt Instrument [Line Items]

Stated interest rate

60.00%

10.00% Note due July 2021

Debt Instrument [Line Items]

Stated interest rate

10.00%

Face amount

$ 0

2,000,000

15.00% Loan due October 2024

Debt Instrument [Line Items]

Stated interest rate

15.00%

Loans

$ 0

22,870,000

22.81% Loan due May 2022

Debt Instrument [Line Items]

Stated interest rate

22.81%

Loans

$ 0

4,438,000

Note due December 2024

Debt Instrument [Line Items]

Loans

$ 4,750,000

7,250,000

9.75% Credit facilities due January 2026

Debt Instrument [Line Items]

Proceeds from issuance of debt

75,000,000

Discounts

4,000,000

Debt issuance costs

$ 1,500,000

Stated interest rate

9.75%

9.75%

Face amount

$ 150,000,000

Loans

$ 68,673,000

$ 0

Collateral assignment agreements percent

1.00%

Unused line fee, percentage

3.00%

9.75% Credit Facilities Due January 2026, Initial Draw

Debt Instrument [Line Items]

Face amount

$ 75,000,000

9.75% Credit Facilities Due January 2026, Delayed Draw

Debt Instrument [Line Items]

Face amount

$ 25,000,000

Delayed draw, term for issuance

12 months

9.75% Credit Facilities Due January 2026, Committed Accordion Facility

Debt Instrument [Line Items]

Face amount

$ 50,000,000

3.55% Credit Facility

Debt Instrument [Line Items]

Stated interest rate

3.55%

Related party debt (KM promissory notes)

$ 21,000,000

Convertible debt

$ 22,000,000

RTO-related issuances, net (in shares) | shares

27,000

SVS secured for loan (in shares) | shares

12,000,000

3.55% Credit Facility | Restricted Stock Units (RSUs)

Debt Instrument [Line Items]

Weighted average grant date fair value (USD per share) | $ / shares

$ 4.50

3.55% Credit Facility | Convertible Debt

Debt Instrument [Line Items]

Debt term

366 days

Debt (Amortization of Discount

Debt (Amortization of Discount and Issuance Costs) (Details) $ in Thousands	Dec. 31, 2021USD ($)
Debt Disclosure [Abstract]
2022	$ 1,583
2023	0
2024	3,167
2025	0
Thereafter	$ 178,498

SHAREHOLDERS_ EQUITY AND NON-_3

SHAREHOLDERS’ EQUITY AND NON-CONTROLLING INTERESTS (Schedule of Stock by Class) (Details)	12 Months Ended
	Dec. 31, 2021shares
Class Of Stock [Roll Forward]
Common stock, outstanding, beginning (in shares)	101,250,000
Treasury stock, period start (in shares)	(842,000)
Common stock, outstanding, ending (in shares)	106,903,000
Treasury stock, period end (in shares)	(842,000)
Fixed Shares
Class Of Stock [Roll Forward]
Issuance of Pubco shares in redemption of membership units (shares)	61,000
Fixed Shares | Pubco
Class Of Stock [Roll Forward]
Common stock, outstanding, beginning (in shares)	71,346,000
Issuance of Pubco shares in redemption of membership units (shares)	2,573,000
NCI conversions (shares)	746,000
Common stock, outstanding, ending (in shares)	74,665,000
Floating Shares
Class Of Stock [Roll Forward]
Issuance of Pubco shares in redemption of membership units (shares)	28,000
Floating Shares | Pubco
Class Of Stock [Roll Forward]
Common stock, outstanding, beginning (in shares)	30,628,000
Issuance of Pubco shares in redemption of membership units (shares)	2,014,000
NCI conversions (shares)	320,000
Common stock, outstanding, ending (in shares)	32,962,000
Fixed Shares Held in Treasury | Pubco
Class Of Stock [Roll Forward]
Treasury stock, period start (in shares)	(589,000)
Issuance of Pubco shares in redemption of membership units (shares)	0
NCI conversions (shares)	0
Treasury stock, period end (in shares)	(589,000)
Floating Shares Held in Treasury | Pubco
Class Of Stock [Roll Forward]
Treasury stock, period start (in shares)	(253,000)
Issuance of Pubco shares in redemption of membership units (shares)	0
NCI conversions (shares)	0
Treasury stock, period end (in shares)	(253,000)
Fixed Multiple Shares | Pubco
Class Of Stock [Roll Forward]
Common stock, outstanding, beginning (in shares)	118,000
Issuance of Pubco shares in redemption of membership units (shares)	0
NCI conversions (shares)	0
Common stock, outstanding, ending (in shares)	118,000
Total Shares Outstanding | Pubco
Class Of Stock [Roll Forward]
Common stock, outstanding, beginning (in shares)	101,250,000
Issuance of Pubco shares in redemption of membership units (shares)	4,587,000
NCI conversions (shares)	1,066,000
Common stock, outstanding, ending (in shares)	106,903,000

SHAREHOLDERS_ EQUITY AND NON-_4

SHAREHOLDERS’ EQUITY AND NON-CONTROLLING INTERESTS (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Jun. 16, 2020	Mar. 11, 2020
Class of Stock [Line Items]
Consulting services expense	$ 300
Stated interest rate		60.00%
3.55% Credit facility due March 2022
Class of Stock [Line Items]
Stated interest rate	3.55%		3.55%
Fixed Shares
Class of Stock [Line Items]
Issuance of Pubco shares in redemption of membership units (shares)	61,000
Fixed Shares | 3.55% Credit facility due March 2022
Class of Stock [Line Items]
Issuance of Pubco shares in redemption of membership units (shares)	6,000
Floating Shares
Class of Stock [Line Items]
Issuance of Pubco shares in redemption of membership units (shares)	28,000
Floating Shares | 3.55% Credit facility due March 2022
Class of Stock [Line Items]
Issuance of Pubco shares in redemption of membership units (shares)	3,000

SHAREHOLDERS_ EQUITY AND NON-_5

SHAREHOLDERS’ EQUITY AND NON-CONTROLLING INTERESTS (Warrants) (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2021shares
Fixed Shares
Class Of Warrant Or Right [Roll Forward]
Beginning balance (in shares)	7,131
Expired (shares)	(1,314)
Ending balance (in shares)	5,817
Floating Shares
Class Of Warrant Or Right [Roll Forward]
Beginning balance (in shares)	3,087
Expired (shares)	(563)
Ending balance (in shares)	2,524

SHAREHOLDERS_ EQUITY AND NON-_6

SHAREHOLDERS’ EQUITY AND NON-CONTROLLING INTERESTS (Warrants Narrative) (Details)	12 Months Ended
	Dec. 31, 2021USD ($)unit$ / sharesshares	Dec. 31, 2020$ / sharesshares
Class of Warrant or Right [Line Items]
Strike price per broker warrant (USD per share) | $ / shares	$ 4	$ 4.93
Number of unit | unit	1
RTO-related issuances, net (in shares)	1
Expiration period	5 years
Warrants term		4 years
Warrant contractual weighted average life remaining (in years)	3 years
Aggregate intrinsic value | $	$ 0
Warrant
Class of Warrant or Right [Line Items]
Warrants (shares)		6,085,000
Fixed Shares
Class of Warrant or Right [Line Items]
Warrants (shares)		1,557,000
RTO-related issuances, net (in shares)		1
Exercise price (USD per share) | $ / shares		$ 3.15
Floating Shares
Class of Warrant or Right [Line Items]
Warrants (shares)		698,000
RTO-related issuances, net (in shares)		1
Exercise price (USD per share) | $ / shares		$ 3.01

SHAREHOLDERS_ EQUITY AND NON-_7

SHAREHOLDERS’ EQUITY AND NON-CONTROLLING INTERESTS (Noncontrolling Interest Balance Sheet Allocation) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Subsidiary-specific information [Line Items]
Current assets	$ 112,979	$ 148,020
Non-current assets	378,572	414,033
Current liabilities	(66,793)	(97,742)
Non-current liabilities	(220,488)	(204,602)
Non-controlling interests	7,003	18,678
HSCP LLC
Subsidiary-specific information [Line Items]
Current assets	113,011	144,938
Non-current assets	375,807	410,269
Current liabilities	(29,256)	(80,649)
Non-current liabilities	(195,791)	(171,485)
Other NCI balances	(718)	(742)
Accumulated equity-settled expenses	(226,596)	(206,315)
Net assets	36,457	96,016
Net assets allocated to USCo2/HSCP	6,285	17,936
Net assets attributable to other NCIs	$ 718	$ 742
HSCP LLC | HSCP/USCo2
Subsidiary-specific information [Line Items]
HSCP/USCo2 ownership % of HSCP	17.24%	18.68%

SHAREHOLDERS_ EQUITY AND NON-_8

SHAREHOLDERS’ EQUITY AND NON-CONTROLLING INTERESTS (NCI Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Class of Stock [Line Items]
USCo2 conversion, fixed share	0.7
USCo2 conversion, floating share	0.3
USCo2 Ownership of HSCP	0.51%
USCo2 Voting Shares held by Pubco	71.33%
USCo2 non-voting shares	28.67%
HSCP ownership by LLC members	16.73%
HSCP owned by Pubco	82.76%
NCI adjustments for changes in ownership	$ 0	$ 0	$ 0
NCI-related cash settlements			4,278
Non-controlling Interests
Class of Stock [Line Items]
NCI adjustments for changes in ownership	$ 1,063	$ 3,395	$ 2,766

SHAREHOLDERS_ EQUITY AND NON-_9

SHAREHOLDERS’ EQUITY AND NON-CONTROLLING INTERESTS (Noncontrolling Interest, P&L Allocation) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Subsidiary-specific information [Line Items]
Net loss	$ (47,151)	$ (14,058)	$ (3,306)	$ (8,642)	$ (45,484)	$ (48,036)	$ (44,370)	$ (222,229)	$ (73,157)	$ (360,118)	$ (195,162)
Less: net loss attributable to non-controlling interests									(10,147)	(73,530)	(44,894)
HSCP LLC
Subsidiary-specific information [Line Items]
Net loss									$ (57,572)	$ (372,386)	$ (191,511)
HSCP/USCo2 weighted average ownership % of HSCP									17.66%	19.66%	23.44%
Net loss allocated to HSCP/USCo2									$ (10,167)	$ (73,211)	$ (44,890)
Net loss allocated to other NCIs									$ 20	$ (319)	$ (4)

SHAREHOLDERS_ EQUITY AND NON_10

SHAREHOLDERS’ EQUITY AND NON-CONTROLLING INTERESTS (Schedule of Conversions by Stock) (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Convertible Units Outstanding [Roll Forward]
Beginning balance	24,142	25,035
Vested LLC C-1s canceled	0	(1,310)
LLC C-1s vested	0	1,000
NCI units converted to Pubco	(1,066)	(583)
Ending balance	23,076	24,142

EQUITY-BASED COMPENSATION EXP_3

EQUITY-BASED COMPENSATION EXPENSE (Expense by Plan) (Details) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	$ 19,946	$ 92,064	$ 97,538
Equity-based compensation - Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	$ 19,946	74,763	86,002
Percentage of outstanding stock	15.00%
Shares available for grant (in shares)	10,932
Equity-based compensation - other
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	$ 0	$ 17,301	$ 11,536

EQUITY-BASED COMPENSATION EXP_4

EQUITY-BASED COMPENSATION EXPENSE (RSU) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	Jun. 24, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Weighted Average Grant Date Fair Value
Equity-based compensation expense		$ 19,946	$ 92,064	$ 97,538
Restricted Stock Units (RSUs)
Weighted Average Grant Date Fair Value
Granted (USD per share)	$ 6.41
Requisite service period		3 years
Equity-based compensation expense		$ 16,012	37,801	$ 59,627
Fair value		$ 15,917	$ 10,779
Weighted average remaining contractual term		2 years
Aggregate intrinsic value, outstanding		$ 6,737
Unrecognized compensation expense		$ 29,165
Unrecognized compensation expense, period		2 years
Weighted average grant date fair value (USD per share)	$ 6.41
Restricted Stock Units, Fixed
RSUs
Beginning Balance (shares)		5,119
Granted (shares)		993
Forfeited (shares)		(496)
Vested (shares)		(2,428)
Ending Balance (shares)		3,188	5,119
Vested and unreleased (shares)		130
Outstanding (shares)		3,318
Weighted Average Grant Date Fair Value
Beginning Balance (USD per share)		$ 9.24
Granted (USD per share)		3.02
Forfeited (USD per share)		3.79
Vested (USD per share)		10.35
Ending Balance (USD per share)		7.30	$ 9.24
Vested and unreleased (USD per share)		9.54
Outstanding (USD per share)		$ 7.39
Granted (shares)		993
Weighted average grant date fair value (USD per share)		$ 3.02
Restricted Stock Units, Floating
RSUs
Beginning Balance (shares)		2,688
Granted (shares)		385
Forfeited (shares)		(182)
Vested (shares)		(1,629)
Ending Balance (shares)		1,262	2,688
Vested and unreleased (shares)		167
Outstanding (shares)		1,429
Weighted Average Grant Date Fair Value
Beginning Balance (USD per share)		$ 7.83
Granted (USD per share)		2.57
Forfeited (USD per share)		3.85
Vested (USD per share)		7.37
Ending Balance (USD per share)		7.39	$ 7.83
Vested and unreleased (USD per share)		4.39
Outstanding (USD per share)		$ 7.04
Granted (shares)		385
Weighted average grant date fair value (USD per share)		$ 2.57

EQUITY-BASED COMPENSATION EXP_5

EQUITY-BASED COMPENSATION EXPENSE (Options) (Details) - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Weighted Average Exercise Price
Weighted average remaining contractual term	6 years
Weighted average remaining contractual term, exercisable	7 years
Equity-based compensation expense	$ 19,946,000	$ 92,064,000	$ 97,538,000
Cost not yet recognized	$ 1,313,000
Options
Weighted Average Exercise Price
Vesting period	3 years
Equity-based compensation expense	$ 3,934,000	$ 36,962,000	$ 26,375,000
Unrecognized compensation expense, period	1 year
Options | Minimum
Weighted Average Exercise Price
Expiration period	5 years
Weighted average remaining contractual term	5 years
Options | Maximum
Weighted Average Exercise Price
Expiration period	10 years
Weighted average remaining contractual term	5 years
Fixed
Options
Beginning balance (shares)	1,556
Granted (shares)	45
Forfeited (shares)	(72)
Ending balance (shares)	1,529	1,556
Exercisable (shares)	1,059
Weighted Average Exercise Price
Beginning balance (USD per share)	$ 11.18
Granted (USD per share)	6.28
Forfeited (USD per share)	10.39
Ending balance (USD per share)	11.07	$ 11.18
Exercisable (USD per share)	$ 14.22
Aggregate intrinsic value for options outstanding	$ 0
Floating
Options
Beginning balance (shares)	1,818
Granted (shares)	636
Forfeited (shares)	(40)
Ending balance (shares)	2,414	1,818
Exercisable (shares)	1,702
Weighted Average Exercise Price
Beginning balance (USD per share)	$ 3.12
Granted (USD per share)	2.98
Forfeited (USD per share)	4.05
Ending balance (USD per share)	3.06	$ 3.12
Exercisable (USD per share)	$ 3.19

EQUITY-BASED COMPENSATION EXP_6

EQUITY-BASED COMPENSATION EXPENSE (Option Valuation Assumptions) (Details) - $ / shares	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2020	Sep. 22, 2020	Dec. 31, 2021	Dec. 31, 2019
Options
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Weighted average grant date fair value range (USD per share)		$ 3.79
Risk-free rate		1.60%
Expected dividend yield		0.00%		0.00%
Expected term (in years)		6 years		6 years
Expected volatility		75.00%
Fixed
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk-free rate	0.20%		0.60%
Expected dividend yield	0.00%		0.00%
Expected term (in years)			3 years 6 months
Expected volatility	75.00%		75.00%
Floating
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk-free rate	0.20%
Expected dividend yield	0.00%		0.00%
Expected volatility	75.00%		65.00%
Minimum | Options
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Weighted average grant date fair value range (USD per share)				$ 4.76
Risk-free rate			0.60%	1.50%
Expected volatility				75.00%
Minimum | Fixed
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Weighted average grant date fair value range (USD per share)	$ 1.06		$ 2.74
Expected term (in years)	3 years 3 months
Minimum | Floating
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Weighted average grant date fair value range (USD per share)	$ 0.92		$ 0.26
Expected term (in years)	2 years 6 months		3 years 6 months
Maximum | Options
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Weighted average grant date fair value range (USD per share)				$ 16.72
Risk-free rate			0.70%	2.60%
Expected volatility				85.00%
Maximum | Fixed
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Weighted average grant date fair value range (USD per share)	$ 1.63		$ 3.77
Expected term (in years)	3 years 6 months
Maximum | Floating
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Weighted average grant date fair value range (USD per share)	$ 1.06		$ 1.55
Expected term (in years)	3 years 6 months		4 years 29 days

EQUITY-BASED COMPENSATION EXP_7

EQUITY-BASED COMPENSATION EXPENSE (Profits Interests) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Weighted Average Grant Date Fair Value
Equity-based compensation expense	$ 19,946	$ 92,064	$ 97,538
Restricted Stock Units (RSUs)
Weighted Average Grant Date Fair Value
Equity-based compensation expense		70	369
Fair value		$ 1,239	$ 13,141

EQUITY-BASED COMPENSATION EXP_8

EQUITY-BASED COMPENSATION EXPENSE (Restricted Shares) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	$ 19,946	$ 92,064	$ 97,538
Shares issued to settle post-employment expenses (in shares)			82
Post employment expenses settled with shares			$ 1,639
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares outstanding (shares)	1,369
Weighted average grant date fair value (USD per share)	$ 20.45
Requisite service period	24 months
Equity-based compensation expense		$ 17,231	$ 9,528

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Commitments and Prior Plan of Arrangement with Canopy Growth) (Details) $ / shares in Units, $ in Thousands	Jun. 26, 2019USD ($)$ / shares	Dec. 31, 2021USD ($)	Jun. 19, 2019company
Commitments and Contingencies Disclosure [Abstract]
Maximum obligation under lines of credit receivable		$ 79,850
Number of companies involved In agreement | company			2
Option premium (USD per share) | $ / shares	$ 2.63
Option premium, value	$ 300,000
Conversion period	3 years

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Second Amendment to the Arrangement Agreement) (Details)	Sep. 23, 2020USD ($)issuancetransactionshares	Jun. 24, 2020USD ($)$ / shares	Jun. 16, 2020
Business Acquisition [Line Items]
Cash payment | $		$ 37,500,000
Fixed shares percent - canopy reorganization | $ / shares		$ 0.3048
Exerciseable period - canopy reorganization		30 days
Expiration period - canopy reorganization		10 years
Stated interest rate			60.00%
Restricted Stock Units (RSUs)
Business Acquisition [Line Items]
Weighted average grant date fair value (USD per share) | $ / shares		$ 6.41
Canopy Growth
Business Acquisition [Line Items]
Maximum number of shares allowed for issuance under agreement (in shares)	32,700,000
Number of annual issuances, maximum | issuance	4
Period for issuance	1 year
Maximum period for private placement or public offering	1 year
Proceeds for private placement or public offering | $	$ 20,000,000
Pending acquisition, percent of voting interests to be acquired	35.00%
Percentage of principal amount repaid	3.00%
Number of transactions | transaction	2
Maxim period transactions can occur	1 year
Minimum revenue percentage	90.00%
Minimum revenue percentage, upon additional acquisition	80.00%
Minimum revenue percentage, trailing 12 month period	60.00%
Canopy Growth | Fully Secured by Cash
Business Acquisition [Line Items]
Face amount | $	$ 10,000,000
Stated interest rate	30.00%
Canopy Growth | Not Fully Secured by Cash
Business Acquisition [Line Items]
Stated interest rate	3.00%
Canopy Growth | Not Convertible Securities
Business Acquisition [Line Items]
Face amount | $	$ 10,000,000
Maximum shares issued (in shares)	500,000
Shares converted (in shares)	500,000
Canopy Growth | Floating
Business Acquisition [Line Items]
Maximum number of shares allowed for issuance under agreement (in shares)	3,700,000
Canopy Growth | Other Than Options, Floating
Business Acquisition [Line Items]
Maximum number of shares allowed for issuance under agreement (in shares)	8,700,000
Fixed Shares
Business Acquisition [Line Items]
Percent of share - canopy reorganization	0.7
Fixed Shares | Canopy Growth
Business Acquisition [Line Items]
Maximum number of shares allowed for issuance under agreement (in shares)	20,300,000
Maximum number of shares allowed for issuance under agreement | $	$ 3,000,000
Number of shares issued, debt financing (in shares)	500,000
Floating Shares
Business Acquisition [Line Items]
Percent of share - canopy reorganization	0.3
PVS, Fixed Shares
Business Acquisition [Line Items]
Canopy reorganization, shares exchanged (in shares)	28,000
PVS, Floating Shares
Business Acquisition [Line Items]
Canopy reorganization, shares exchanged (in shares)	12,000
Fixed Multiple Share
Business Acquisition [Line Items]
Percent of share - canopy reorganization	0.7
Floating Multiple Share
Business Acquisition [Line Items]
Percent of share - canopy reorganization	0.3

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Debenture) (Details)	Sep. 23, 2020USD ($)	Jun. 16, 2020
Business Acquisition [Line Items]
Stated interest rate		60.00%
Canopy Growth | Canopy Growth | 11065220 Canada Inc
Business Acquisition [Line Items]
Face amount	$ 100,000,000
Canopy Growth | Canopy Growth | 11065220 Canada Inc | Debenture
Business Acquisition [Line Items]
Debenture amount, amount advanced	50,000,000
Debenture amount, amount to be advanced	$ 50,000,000
Interest coverage ratio	2
Stated interest rate	6.10%
Debt term	10 years
Period non-core divestitures are completed	18 months

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES (Surety bonds) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
Indemnification obligation, surety bonds	$ 5,000

COMMITMENTS AND CONTINGENCIES_5

COMMITMENTS AND CONTINGENCIES (Contingencies) (Details) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)shares
Commitments and Contingencies Disclosure [Abstract]
Consulting fees contingent on services performed, Equity value | $	$ 8,750
Consulting fees contingent on services performed, Fixed Shares (shares)	238
Consulting fees contingent on services performed, Floating Shares (shares)	102

COMMITMENTS AND CONTINGENCIES_6

COMMITMENTS AND CONTINGENCIES (Standby Equity Distribution Definitive Agreement) (Details)	12 Months Ended
	Dec. 31, 2021shares
Fixed Shares
Class of Stock [Line Items]
Issuance of Pubco shares in redemption of membership units (shares)	61,000
Floating Shares
Class of Stock [Line Items]
Issuance of Pubco shares in redemption of membership units (shares)	28,000

COMMITMENTS AND CONTINGENCIES_7

COMMITMENTS AND CONTINGENCIES (New York outstanding litigation and Lease Dispute) (Details)	Nov. 02, 2018defendant
New York Outstanding Litigation
Loss Contingencies [Line Items]
Number of defendants	16

COMMITMENTS AND CONTINGENCIES_8

COMMITMENTS AND CONTINGENCIES (California Employment Claim and Canwell and Compass Neuroceuticals Litigations) (Details) $ in Thousands	1 Months Ended
	Feb. 28, 2021USD ($)	Nov. 30, 2020USD ($)	Dec. 31, 2021proceeding
Canwell Dispute
Loss Contingencies [Line Items]
Number of proceedings | proceeding			6
Accrued loss contingency loss		$ 7,750
Acreage Georgia Vs Compass
Loss Contingencies [Line Items]
Payments for legal settlements	$ 1,000
Loss contingency, damages sought	$ 9,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details)

Dec. 16, 2021USD ($)

Jun. 21, 2021promissoryNote

Sep. 28, 2020USD ($)$ / sharesshares

Sep. 23, 2020USD ($)

Jun. 24, 2020$ / shares

Mar. 11, 2020USD ($)$ / sharesshares

Jun. 30, 2021USD ($)

May 31, 2021USD ($)segment

Dec. 31, 2021USD ($)shares

Mar. 07, 2021USD ($)

Oct. 31, 2020USD ($)

Sep. 29, 2020

Jun. 16, 2020

May 29, 2020USD ($)

Mar. 06, 2020USD ($)

Jan. 31, 2020USD ($)

Dec. 31, 2019USD ($)

Related Party Transaction [Line Items]

Number of promissory notes sold | segment

2

Stated interest rate

60.00%

Amount invested

$ 34,019,000

Financial interest in the Investment partnership

100.00%

Repayment of short-term debt

$ 18,000,000

Related party debt (KM promissory notes)

$ 5,000,000

$ 15,000,000

Convertible debt

$ 18,800,000

RTO-related issuances, net (in shares) | shares

1

6.10% Secured debenture due September 2030

Related Party Transaction [Line Items]

Stated interest rate

6.10%

6.10%

6.10%

7.50% Loan due April 2026

Related Party Transaction [Line Items]

Stated interest rate

7.50%

7.50%

7.50%

Debenture amount, amount advanced

$ 33,000,000

Debt issuance costs

$ 959,000

Debt term

3 years

IP Investment Company Loan

Related Party Transaction [Line Items]

Convertible debt

$ 22,000,000

Effective percentage

12.00%

3.55% Credit Facility

Related Party Transaction [Line Items]

Stated interest rate

3.55%

Related party debt (KM promissory notes)

$ 21,000,000

Convertible debt

$ 22,000,000

RTO-related issuances, net (in shares) | shares

27,000

SVS secured for loan (in shares) | shares

12,000,000

9.75% Credit facilities due January 2026

Related Party Transaction [Line Items]

Stated interest rate

9.75%

9.75%

Face amount

$ 150,000,000

Unused line fee, percentage

3.00%

9.75% Credit Facilities Due January 2026, Initial Draw

Related Party Transaction [Line Items]

Face amount

$ 75,000,000

9.75% Credit Facilities Due January 2026, Delayed Draw

Related Party Transaction [Line Items]

Face amount

25,000,000

9.75% Credit Facilities Due January 2026, Committed Accordion Facility

Related Party Transaction [Line Items]

Face amount

50,000,000

Notes Receivable | Disposed of by Sale, Promissory Note | Viridescent Realty Trust, Inc

Related Party Transaction [Line Items]

Number of promissory notes sold | promissoryNote

2

Proceeds from sale of finance receivables

$ 26,000,000

$ 28,000

Notes Receivable | Disposed of by Sale, Additional Cash | Viridescent Realty Trust, Inc

Related Party Transaction [Line Items]

Proceeds from sale of finance receivables

$ 26,000

MB Melody LP

Related Party Transaction [Line Items]

Amount invested

$ 34,019,000

Financial interest in the Investment partnership

100.00%

11065220 Canada Inc | Canopy Growth | Canopy Growth

Related Party Transaction [Line Items]

Face amount

$ 100,000,000

Viridescent Realty Trust, Inc | 9.75% Credit facilities due January 2026

Related Party Transaction [Line Items]

Debt instrument, committed amount

30,000,000

Interest expense, related party

$ 108,000

Viridescent Realty Trust, Inc | 9.75% Credit Facilities Due January 2026, Initial Draw

Related Party Transaction [Line Items]

Debt instrument, committed amount

100,000,000

Third-Party Syndicated Affiliates | 9.75% Credit facilities due January 2026

Related Party Transaction [Line Items]

Debt instrument, committed amount

$ 70,000,000

Class B Units | MB Melody LP

Related Party Transaction [Line Items]

Number of shares acquired (in shares) | shares

34,019,000

Par value (USD per share) | $ / shares

$ 1

Financial interest in the Investment partnership

100.00%

Fixed Shares | IP Investment Company Loan

Related Party Transaction [Line Items]

Shares paid monthly (in shares) | shares

2,000

Floating Shares | IP Investment Company Loan

Related Party Transaction [Line Items]

Shares paid monthly (in shares) | shares

1,000

Restricted Stock Units (RSUs)

Related Party Transaction [Line Items]

Weighted average grant date fair value (USD per share) | $ / shares

$ 6.41

Restricted Stock Units (RSUs) | IP Investment Company Loan

Related Party Transaction [Line Items]

Weighted average grant date fair value (USD per share) | $ / shares

$ 4.50

Restricted Stock Units (RSUs) | 3.55% Credit Facility

Related Party Transaction [Line Items]

Weighted average grant date fair value (USD per share) | $ / shares

$ 4.50

Debenture | 11065220 Canada Inc | Canopy Growth | Canopy Growth

Related Party Transaction [Line Items]

Stated interest rate

6.10%

Debenture amount, amount advanced

$ 50,000,000

Debt issuance costs

$ 4,025,000

Debt term

10 years

Convertible Debt | Securities Purchase Agreement

Related Party Transaction [Line Items]

Stated interest rate

15.00%

Repayment of short-term debt

$ 11,000,000

Convertible debt

$ 11,000,000

Convertible Debt | 3.55% Credit Facility

Related Party Transaction [Line Items]

Debt term

366 days

Promissory Note

Related Party Transaction [Line Items]

Stated interest rate

9.90%

Related party debt (KM promissory notes)

$ 2,100,000

INCOME TAXES (Loss Before Incom

INCOME TAXES (Loss Before Income Taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Domestic	$ (56,959)	$ (376,905)	$ (190,173)
Foreign	1,607	(453)	0
Loss before income taxes	$ (55,352)	$ (377,358)	$ (190,173)

INCOME TAXES (Income Tax Provis

INCOME TAXES (Income Tax Provision) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Federal	$ 18,992	$ 10,375	$ 6,351
State	7,541	4,790	2,482
Total current	26,533	15,165	8,833
Federal	(5,955)	(21,173)	(2,625)
State	(2,773)	(11,232)	(1,219)
Total deferred	(8,728)	(32,405)	(3,844)
Total income tax provision (benefit)	$ 17,805	$ (17,240)	$ 4,989

INCOME TAXES (Rate Reconciliati

INCOME TAXES (Rate Reconciliation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Amount
Computed expected federal income tax benefit	$ (11,624)	$ (79,245)	$ (39,936)
State taxes	(6,119)	(35,715)	(20,151)
Nondeductible permanent items	31,521	76,128	49,231
Pass-through entities & non-controlling interests	5,080	20,001	13,465
Increase in valuation allowance	(209)	1,518	1,816
Other	(844)	73	564
Total income tax provision (benefit)	$ 17,805	$ (17,240)	$ 4,989
Percent
Computed expected federal income tax benefit	21.00%	21.00%	21.00%
State taxes	11.10%	9.50%	10.60%
Nondeductible permanent items	(57.00%)	(20.20%)	(25.90%)
Pass-through entities & non-controlling interests	(9.20%)	(5.30%)	(7.10%)
Increase in valuation allowance	0.40%	(0.40%)	(1.00%)
Other	1.50%	0.00%	(0.20%)
Actual income tax provision (benefit)	(32.20%)	4.60%	(2.60%)

INCOME TAXES (Unrecognized Tax

INCOME TAXES (Unrecognized Tax Benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of period	$ 7,719	$ 1,867	$ 1,394
Increase based on tax positions related to prior period	869	6,565	500
Decrease based on tax positions related to prior period	(877)	(574)	0
Decrease related to settlements with taxing authorities	(16)	(139)	(27)
Balance at end of period	7,695	7,719	$ 1,867
Interest on Income taxes accrued	$ 524	$ 506

INCOME TAXES (Deferred Taxes) (

INCOME TAXES (Deferred Taxes) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating/capital loss carryforwards	$ 11,242	$ 2,786
Other	3,298	697
Total deferred tax assets	14,540	3,483
Valuation allowance	(14,540)	(3,483)
Net deferred tax asset	0	0
Partnership basis difference	(27,082)	(34,673)
Net deferred tax liability	(27,082)	(34,673)
Net deferred tax liabilities	$ (27,082)	$ (34,673)

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)
Income Tax Disclosure [Abstract]
Operating loss carryforwards	$ 2,161
Pubco tax benefit paid to HSCP members upon conversion	65.00%
Pubco tax benefit paid to HSCP bonus plan upon conversion	20.00%
Pubco tax benefit retained by Company upon LLC member conversion	15.00%

REPORTABLE SEGMENTS (Details)

REPORTABLE SEGMENTS (Details)	12 Months Ended
	Dec. 31, 2021segment
Segment Reporting [Abstract]
Number of reportable segments	1

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020		Dec. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net loss attributable to common shareholders of the Company	$ (40,351)	$ (12,297)	$ (2,553)	$ (7,809)	$ (36,895)	$ (40,548)	$ (37,192)	$ (171,954)	$ (63,010)	$ (286,588)		$ (150,268)
Weighted average shares outstanding basic (in share)		106,332	104,853	102,343	101,094	99,589	98,232		105,087	97,981	[1]	86,185
Effect of dilutive securities (in shares)									$ 0	$ 0		$ 0
Weighted average shares outstanding diluted (in share)		106,332	104,853	102,343	101,094	99,589	98,232		105,087	97,981	[1]	86,185
Net loss per share attributable to Acreage Holdings, Inc. Basic (USD per share)		$ (0.12)	$ (0.02)	$ (0.08)	$ (0.36)	$ (0.41)	$ (0.38)		$ (0.60)	$ (2.92)	[1]	$ (1.74)
Net loss per share attributable to Acreage Holdings, Inc, Diluted (USD per share)		$ (0.12)	$ (0.02)	$ (0.08)	$ (0.36)	$ (0.41)	$ (0.38)		$ (0.60)	$ (2.92)	[1]	$ (1.74)
Antidilutive shares (in shares)									40,107	45,541		41,526
Fixed Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares (in shares)									5,817	7,131
Floating Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares (in shares)									2,524	3,087
Restricted Stock Units, Fixed
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares (in shares)										5,330
Restricted Stock Units, Floating
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares (in shares)										3,210
Fixed
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares (in shares)										1,556
Floating
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares (in shares)										1,818
NCI Convertible Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares (in shares)									23,076	24,142		25,035
SVS Warrant
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares (in shares)												2,040
Restricted Stock Unit, SVS
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares (in shares)												7,843
SVS Stock Option
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive shares (in shares)												5,608
[1]	Presentation of December 31, 2020 figures have been revised, refer to Note 2 for further discussion.

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($) $ in Thousands	Feb. 10, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Subsequent Event [Line Items]
Collection of notes receivable		$ 14,033	$ 254	$ 3,164
Subsequent Event
Subsequent Event [Line Items]
Collection of notes receivable	$ 5,279

QUARTERLY FINANCIAL DATA (una_3

QUARTERLY FINANCIAL DATA (unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Quarterly Financial Data [Abstract]
Total revenues, net	$ 58,098	$ 48,151	$ 44,217	$ 38,393	$ 31,506	$ 31,742	$ 27,072	$ 24,225
Gross Profit	27,583	23,803	23,875	20,621	14,518	13,475	11,211	9,954	$ 95,882	$ 49,158	$ 30,444
Net loss	(47,151)	(14,058)	(3,306)	(8,642)	(45,484)	(48,036)	(44,370)	(222,229)	(73,157)	(360,118)	(195,162)
Net loss attributable to common shareholders of the Company	$ (40,351)	$ (12,297)	$ (2,553)	$ (7,809)	$ (36,895)	$ (40,548)	$ (37,192)	$ (171,954)	$ (63,010)	$ (286,588)	$ (150,268)
Net loss attributable to Acreage, basic and diluted (USD per share)	$ (0.38)	$ (0.12)	$ (0.02)	$ (0.08)	$ (0.36)	$ (0.41)	$ (0.38)	$ (1.85)