Revenue Recognition

12 Months Ended

Dec. 31, 2019

Revenue from Contract with Customer [Abstract]

Revenue Recognition

Revenue Recognition

Under ASC 606, the Company recognizes revenue as it transfers control of promised services to its customers and generates all of its revenue from contracts with customers. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled in exchange for these services. The Company satisfies substantially all of its performance obligations and recognizes revenue over time instead of at points in time.

Disaggregation of Revenue

The following table summarizes disaggregated revenue from contracts with customers for the years ended December 31, 2019 and 2018 by contract type:

	Year Ended December 31,
	2019		2018
State Medicaid agency contracts	$	736,030	$	732,261
Managed care organization contracts	773,914		652,704
Total Service revenue, net	$	1,509,944	$	1,384,965
Capitated contracts	1,277,241		$	1,096,822
Non-capitated contracts	232,703		288,143
Total Service revenue, net	$	1,509,944	$	1,384,965

During the years ended December 31, 2019 and 2018, the Company recognized $10,849 and $5,685, respectively, from contractual adjustments relating to performance obligations satisfied in previous periods to which the customer agreed.

Related Balance Sheet Accounts

The following table provides information about accounts receivable, net as of December 31, 2019 and 2018:

	December 31, 2019		December 31, 2018
Accounts receivable	$	124,868	$	101,340
Reconciliation contract receivable	61,481		48,270
Allowance for doubtful accounts	(5,933)		(1,854)
Accounts receivable, net	$	180,416	$	147,756

The following table provides information about other accounts included on the accompanying consolidated balance sheets:

	December 31, 2019		December 31, 2018
Accrued contract payments, included in “accrued expenses”	$	15,706	$	9,756
Deferred revenue, current	227		562
Deferred revenue, long-term, included in “other long-term liabilities”	758		963

During the years ended December 31, 2019 and 2018, $482 and $3,019 of deferred revenue, respectively, was recognized.

Practical Expedients, Exemptions and Other Matters

We do not incur significant sales commission expenses; however, those expenses that are incurred are expensed as incurred within general and administrative expense in the consolidated statements of operations.

The Company generally expects the period of time from when it transfers a promised service to a customer and when the customer pays for the service to be one year or less, and thus we do not have a significant financing component within our contracts with customers.

We do not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less; (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed; or (iii) contracts for which the variable consideration is allocated entirely to a wholly unsatisfied performance obligation or to a wholly unsatisfied promise to transfer a distinct good or service that forms part of a single performance obligation, and the terms of the variable consideration relate specifically to our efforts to transfer the distinct service or to a specific outcome from transferring the distinct service.