Revenue

9 Months Ended

Sep. 30, 2022

Revenue [Abstract]

Revenue

4.REVENUE

The Company’s operations primarily consist of providing non-hazardous waste collection, transfer, disposal and recycling services, non-hazardous oil and natural gas exploration and production (“E&P”) waste treatment, recovery and disposal services and intermodal services. The following table disaggregates the Company’s revenues by service line for the periods indicated:

	Three Months Ended September 30,				Nine Months Ended September 30,
	2022		2021		2022		2021
Commercial	$	564,592	$	465,246	$	1,602,793	$	1,335,686
Residential		487,995		422,543		1,391,603		1,240,337
Industrial and construction roll off		315,904		249,417		870,949		695,975
Total collection		1,368,491		1,137,206		3,865,345		3,271,998
Landfill		345,215		328,147		984,700		927,207
Transfer		271,685		225,827		751,117		632,282
Recycling		48,246		55,772		178,845		129,759
E&P		56,995		38,519		154,706		101,137
Intermodal and other		47,604		38,377		139,605		112,602
Intercompany		(258,368)		(226,680)		(731,760)		(647,943)
Total	$	1,879,868	$	1,597,168	$	5,342,558	$	4,527,042

The factors that impact the timing and amount of revenue recognized for each service line may vary based on the nature of the service performed. Generally, the Company recognizes revenue at the time it performs a service. In the event that the Company bills for services in advance of performance, it recognizes deferred revenue for the amount billed and subsequently recognizes revenue at the time the service is provided.  Substantially all of the deferred revenue recorded as of June 30, 2022 was recognized as revenue during the three months ended September 30, 2022 when the service was performed.

See Note 11 for additional information regarding revenue by reportable segment.

Contract Acquisition Costs

The incremental direct costs of obtaining a contract, which consist of sales incentives, are recognized as Other assets in the Company’s Condensed Consolidated Balance Sheet, and are amortized to Selling, general and administrative expense over the estimated life of the relevant customer relationship, which ranges from one to five years. The Company recognizes the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that the Company would have recognized is one year or less.  The Company had $19,627 and $18,954 of deferred sales incentives at September 30, 2022 and December 31, 2021, respectively.