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REVENUE RECOGNITION
 9 Months Ended
Sep. 30, 2023
Revenue from Contract with Customer [Abstract]  
REVENUE RECOGNITION REVENUE RECOGNITION
Revenues associated with our solid waste operations are derived mainly from solid waste collection and disposal services, including landfill, transfer station and transportation services, landfill gas-to-energy services and processing services. Revenues associated with our resource-renewal operations are derived from processing services and non-processing services, which we now refer to as our National Accounts business.
The following tables set forth revenues disaggregated by service line and timing of revenue recognition by operating segment for each of the three and nine months ended September 30, 2023 and 2022:
Three Months Ended September 30, 2023
EasternWesternMid-Atlantic (1)Resource SolutionsTotal Revenues
Collection$68,944 $93,924 $43,225 $— $206,093 
Landfill7,588 18,563 — — 26,151 
Transfer station16,963 17,491 497 — 34,951 
Transportation1,328 3,907 — — 5,235 
Landfill gas-to-energy208 1,589 — — 1,797 
Processing2,476 545 — 27,782 30,803 
National Accounts— — — 47,705 47,705 
Total revenues$97,507 $136,019 $43,722 $75,487 $352,735 
Transferred at a point-in-time$121 $651 $— $8,549 $9,321 
Transferred over time97,386 135,368 43,722 66,938 343,414 
Total revenues$97,507 $136,019 $43,722 $75,487 $352,735 
Three Months Ended September 30, 2022
EasternWesternMid-Atlantic (1)Resource SolutionsTotal Revenues
Collection$61,875 $82,242 $— $— $144,117 
Landfill7,900 20,240 — — 28,140 
Transfer station19,525 13,230 — — 32,755 
Transportation1,233 4,019 — — 5,252 
Landfill gas-to-energy205 1,438 — — 1,643 
Processing2,399 734 — 32,159 35,292 
National Accounts— — — 48,069 48,069 
Total revenues$93,137 $121,903 $— $80,228 $295,268 
Transferred at a point-in-time$115 $439 $— $12,380 $12,934 
Transferred over time93,022 121,464 — 67,848 282,334 
Total revenues$93,137 $121,903 $— $80,228 $295,268 
Nine Months Ended September 30, 2023
EasternWesternMid-Atlantic (1)Resource SolutionsTotal Revenues
Collection$194,801 $257,891 $43,225 $— $495,917 
Landfill21,109 53,943 — — 75,052 
Transfer48,643 42,181 497 — 91,321 
Transportation3,718 11,342 — — 15,060 
Landfill gas-to-energy594 4,448 — — 5,042 
Processing5,875 1,476 — 75,970 83,321 
National Accounts— — — 139,262 139,262 
Total revenues$274,740 $371,281 $43,722 $215,232 $904,975 
Transferred at a point-in-time$339 $2,072 $— $23,121 $25,532 
Transferred over time274,401 369,209 43,722 192,111 879,443 
Total revenues$274,740 $371,281 $43,722 $215,232 $904,975 
Nine Months Ended September 30, 2022
EasternWesternMid-Atlantic (1)Resource SolutionsTotal Revenues
Collection$172,671 $228,239 $— $— $400,910 
Landfill19,819 53,028 — — 72,847 
Transfer48,431 33,055 — — 81,486 
Transportation4,470 10,700 — — 15,170 
Landfill gas-to-energy727 5,323 — — 6,050 
Processing5,602 2,281 — 93,421 101,304 
National Accounts— — — 135,195 135,195 
Total revenues$251,720 $332,626 $— $228,616 $812,962 
Transferred at a point-in-time$352 $1,467 $— $46,279 $48,098 
Transferred over time251,368 331,159 — 182,337 764,864 
Total revenues$251,720 $332,626 $— $228,616 $812,962 
(1)Operations under the Mid-Atlantic region commenced July 1, 2023.
Payments to customers that are not in exchange for a distinct good or service are recorded as a reduction of revenues. Rebates to certain customers associated with payments for recycled or organic materials that are received and subsequently processed and sold to other third-parties amounted to $4,617 and $17,575 in the three and nine months ended September 30, 2023, respectively, and $5,460 and $15,162 in the three and nine months ended September 30, 2022, respectively. Rebates are generally recorded as a reduction of revenues upon the sale of such materials, or upon receipt of the recycled materials at our facilities. We did not record revenues in the three and nine months ended September 30, 2023 or September 30, 2022 from performance obligations satisfied in previous periods.
Contract receivables, which are included in accounts receivable, net in our consolidated balance sheets are recorded when billed or when related revenue is earned, if earlier, and represent claims against third-parties that will be settled in cash. Accounts receivable, net includes gross receivables from contracts of $126,672 and $102,234 as of September 30, 2023 and December 31, 2022, respectively. Certain customers are billed in advance and, accordingly, recognition of the related revenues for which payment has been received is deferred as a contract liability until the services are provided and control transferred to the customer. We recognized contract liabilities of $18,852 and $3,742 as of September 30, 2023 and December 31, 2022, respectively. Due to the short term nature of advanced billings, substantially all of the deferred revenue recognized as a contract liability as of December 31, 2022 and December 31, 2021 was recognized as revenue during the nine months ended September 30, 2023 and September 30, 2022, respectively, when the services were performed.