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REVENUE RECOGNITION (Tables)
9 Months Ended
Sep. 30, 2021
Revenue From Contract With Customer [Abstract]  
Schedule of Assets and Liabilities Associated with Contracts from Customers

The following table provides information about assets and liabilities associated with our contracts from customers (in thousands):

 

 

 

As of September 30, 2021

 

Accounts receivable

 

$

96,235

 

Short-term unbilled receivables

 

 

27,491

 

Long-term unbilled receivables

 

 

 

Short-term deferred revenue

 

 

123,475

 

Long-term deferred revenue

 

 

43,458

 

Summary of Significant Changes in Unbilled Receivables and Deferred Liabilities Balances

Significant changes in the unbilled receivables and deferred liabilities balances for the nine months ended September 30, 2021 and 2020, are as follows (in thousands):

 

 

 

Nine Months Ended September 30, 2021

 

 

 

Unbilled Receivables

 

 

Deferred Revenue

 

Balance at December 31, 2020

 

$

10,429

 

 

$

(162,301

)

Revenue recognized that was previously included in deferred revenue, net

 

 

 

 

 

145,535

 

Increases due to cash received

 

 

 

 

 

(160,021

)

Cumulative catch-up adjustment arising from changes in estimates of
   transaction price, net

 

 

 

 

 

9,854

 

Unbilled receivables recorded, net

 

 

24,209

 

 

 

 

Transferred to receivables from unbilled receivables

 

 

(7,147

)

 

 

 

Net change

 

 

17,062

 

 

 

(4,632

)

Balance at September 30, 2021

 

$

27,491

 

 

$

(166,933

)

 

 

 

Nine Months Ended September 30, 2020

 

 

 

Unbilled Receivables

 

 

Deferred Revenue

 

Balance at December 31, 2019

 

$

1,362

 

 

$

(144,862

)

Revenue recognized that was previously included in deferred revenue, net

 

 

 

 

 

97,556

 

Increases due to cash received

 

 

 

 

 

(144,200

)

Cumulative catch-up adjustment arising from changes in estimates of
   transaction price, net

 

 

 

 

 

1,458

 

Unbilled receivables recorded, net

 

 

13,494

 

 

 

 

Net change

 

 

13,494

 

 

 

(45,186

)

Balance at September 30, 2020

 

$

14,856

 

 

$

(190,048

)