Revenue (Tables)

3 Months Ended

Mar. 31, 2020

Revenue From Contract With Customer [Abstract]

Summary of Total Revenues

The following table disaggregates revenue generated within the United States (U.S.) from revenue generated from customers outside of the U.S. Revenue for transaction tax compliance in the U.S. is further disaggregated based on the solutions or services purchased by customers. Total revenues consisted of the following (in thousands):

	For the Three Months Ended March 31,
	2020		2019
Revenue (U.S.):
Subscription and returns
Tax determination	$	58,971	$	45,232
Tax returns and compliance management		39,433		26,686
Interest income on funds held for customers		525		729
Total subscription and returns		98,929		72,647
Professional services		5,462		5,735
Total revenue (U.S.)		104,391		78,382
Total revenue (non-U.S.)		7,052		6,588
Total revenue	$	111,443	$	84,970

Summary of Activity Impacting Contract Liabilities

A summary of the activity impacting the contract liabilities during the three months ended March 31, 2020 is presented below (in thousands):

	Three Months Ended March 31,
	2020			2019
Contract liabilities:
Balance beginning of period	$	5,197		$	—
Adoption of ASC 606		—			2,090
Contract liabilities transferred to deferred revenue		(2,538	)		(1,257	)
Addition to contract liabilities		3,671			3,375
Balance end of period	$	6,330		$	4,208

Summary of Activity Impacting Deferred Revenue

A summary of the activity impacting deferred revenue balances during the three months ended March 31, 2020 is presented below (in thousands):

	Three Months Ended March 31,
	2020			2019
Deferred revenue:
Balance beginning of period	$	161,241		$	134,653
Adoption of ASC 606		—			(11,250	)
Revenue recognized		(111,443	)		(84,970	)
Additional amounts deferred		115,571			94,281
Balance end of period	$	165,369		$	132,714

Summary of Activity Impacting Deferred Commissions

A summary of the activity impacting the deferred commissions during the three months ended March 31, 2020 is presented below (in thousands):

	Three Months Ended March 31,
	2020			2019
Deferred commissions:
Balance beginning of period	$	38,416		$	—
Adoption of ASC 606		—			19,267
Additional commissions deferred		4,897			7,656
Amortization of deferred commissions		(2,647	)		(1,279	)
Balance end of period	$	40,666		$	25,644