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Revenue Recognition (Tables)
 9 Months Ended
Sep. 30, 2020
Revenue from Contract with Customer [Abstract]  
Contract with customer, asset and liability
The following table presents the components of our contract balances:
 As of
September 30,
2020		December 31,
2019
Trade accounts receivable and contract assets, net:
Sales and services$162,390 $152,632 
Leasing4,065 4,016 
Total trade accounts receivable166,455 156,648 
Contract assets43,896 63,758 
Allowance for doubtful accounts(19,401)(23,777)
Total trade accounts receivable and contract assets, net$190,950 $196,629 
Contract liabilities:
Current$89,622 $101,060 
Non-current11,663 10,572 
Total contract liabilities$101,285 $111,632 

The following table presents the revenue recognized in the Condensed Consolidated Statements of Operations that was previously included within contract liabilities:
For the three months ended September 30,For the nine months ended September 30,
2020201920202019
Revenue$3,794 $19,490 $63,581 $67,263 
Activity in allowance for doubtful accounts
The following table presents the activity in our allowance for doubtful accounts:
For the nine months ended September 30,
20202019
Balance at beginning of period$23,777 $16,604 
Credit losses (1)
12,253 22,031 
Deductions(15,367)(13,979)
Foreign currency translation(1,262)596 
Balance at end of period$19,401 $25,252 

(1) The impact of adopting ASC 326 on January 1, 2020 was a net decrease to our allowance for doubtful accounts largely driven by a $13.4 million reclassification to Other current assets, net and Other non-current assets, net, offset by a $2.9 million adjustment to Accumulated earnings (losses).
The following table presents the activity in our allowance for doubtful accounts, which is included within Other, net in each of Other current assets, net and Other non-current assets, net in the table above:

For the nine months ended September 30, 2020
Other current assets, netOther non-current assets, net
Balance at beginning of period$— $— 
Credit losses (1)
1,595 13,378 
Foreign currency translation152 (606)
Balance at end of period$1,747 $12,772 
(1)    The impact of adopting ASC 326 on January 1, 2020 was a net increase to our allowance for doubtful accounts largely driven by a $13.4 million reclassification from Trade accounts receivables and contracts assets, net.
Contract acquisition costs
The following table presents the activity in our contract acquisition costs, net:
For the nine months ended September 30,
20202019
Balance at beginning of period$113,592 $114,306 
Additions68,589 71,651 
Amortization expense(75,429)(72,412)
Foreign currency translation(2,984)(1,012)
Balance at end of period$103,768 $112,533 

We recognized amortization expenses related to contract acquisition costs of $25.7 million and $24.7 million for the three months ended September 30, 2020 and 2019, respectively.
Disaggregation of revenue
The following table presents our revenue from customer contracts disaggregated by primary geographic market and by segment:
HughesESSCorporate and OtherConsolidated
Total
For the three months ended September 30, 2020
North America$392,950 $4,402 $2,298 $399,650 
South and Central America38,578 — 40 38,618 
Other35,234 — — 35,234 
Total revenue$466,762 $4,402 $2,338 $473,502 
For the three months ended September 30, 2019
North America$389,264 $4,098 $4,323 $397,685 
South and Central America31,747 — 106 31,853 
Other42,724 — — 42,724 
Total revenue$463,735 $4,098 $4,429 $472,262 
For the nine months ended September 30, 2020
North America$1,160,288 $13,233 $6,753 $1,180,274 
South and Central America106,495 — 232 106,727 
Other111,633 — — 111,633 
Total revenue$1,378,416 $13,233 $6,985 $1,398,634 
For the nine months ended September 30, 2019
North America$1,129,491 $11,873 $13,934 $1,155,298 
South and Central America89,005 — 349 89,354 
Other142,423 — — 142,423 
Total revenue$1,360,919 $11,873 $14,283 $1,387,075 
The following tables presents our revenue disaggregated by the nature of products and services and by segment for the three and nine months ended September 30, 2020 and 2019:
HughesESSCorporate and OtherConsolidated
Total
For the three months ended September 30, 2020
Services and other revenue:
Services$409,119 $2,804 $1,037 $412,960 
Lease revenue10,673 1,598 1,301 13,572 
Total services and other revenue419,792 4,402 2,338 426,532 
Equipment revenue:
Equipment29,387 — — 29,387 
Design, development and construction services16,375 — — 16,375 
Lease revenue1,208 — — 1,208 
Total equipment revenue46,970 — — 46,970 
Total revenue$466,762 $4,402 $2,338 $473,502 
For the three months ended September 30, 2019
Services and other revenue:
Services$385,477 $2,736 $1,733 $389,946 
Lease revenue12,533 1,362 2,696 16,591 
Total services and other revenue398,010 4,098 4,429 406,537 
Equipment revenue:
Equipment21,106 — — 21,106 
Design, development and construction services42,328 — — 42,328 
Lease revenue2,291 — — 2,291 
Total equipment revenue65,725 — — 65,725 
Total revenue$463,735 $4,098 $4,429 $472,262 
HughesESSCorporate and OtherConsolidated
Total
For the nine months ended September 30, 2020
Services and other revenue:
Services$1,198,816 $8,133 $3,318 $1,210,267 
Lease revenue32,898 5,100 3,667 41,665 
Total services and other revenue1,231,714 13,233 6,985 1,251,932 
Equipment revenue:
Equipment72,744 — — 72,744 
Design, development and construction services70,600 — — 70,600 
Lease revenue3,358 — — 3,358 
Total equipment revenue146,702 — — 146,702 
Total revenue$1,378,416 $13,233 $6,985 $1,398,634 
For the nine months ended September 30, 2019
Services and other revenue:
Services$1,147,868 $7,953 $5,185 $1,161,006 
Lease revenue37,967 3,920 9,098 50,985 
Total services and other revenue1,185,835 11,873 14,283 1,211,991 
Equipment revenue:
Equipment77,663 — — 77,663 
Design, development and construction services93,254 — — 93,254 
Lease revenue4,167 — — 4,167 
Total equipment revenue175,084 — — 175,084 
Total revenue$1,360,919 $11,873 $14,283 $1,387,075 
Schedule of Operating Lease Revenue
The following table presents our lease revenue by type of lease:
For the three months ended September 30,For the nine months ended September 30,
2020201920202019
Sales-type lease revenue:
Revenue at lease commencement$1,208 $2,291 $3,358 $4,167 
Interest income14 206 178 716 
Total sales-type lease revenue1,222 2,497 3,536 4,883 
Operating lease revenue13,558 16,385 41,487 50,269 
Total lease revenue$14,780 $18,882 $45,023 $55,152 
Schedule of Sales-type Lease Revenue
The following table presents our lease revenue by type of lease:
For the three months ended September 30,For the nine months ended September 30,
2020201920202019
Sales-type lease revenue:
Revenue at lease commencement$1,208 $2,291 $3,358 $4,167 
Interest income14 206 178 716 
Total sales-type lease revenue1,222 2,497 3,536 4,883 
Operating lease revenue13,558 16,385 41,487 50,269 
Total lease revenue$14,780 $18,882 $45,023 $55,152 
Schedule of Operating Lease Payments to be Received
The following table presents future operating lease payments to be received as of September 30, 2020:
Amounts
Year ending December 31,
2020 (remainder)$11,977 
202137,729 
202234,207 
202332,100 
202429,771 
2025 and beyond127,485 
Total lease payments$273,269 
Schedule of Property and Equipment Subject to Operating Leases
The following table presents amounts for assets subject to operating leases, which are included in Property and equipment, net:
As of
September 30, 2020December 31, 2019
CostAccumulated DepreciationNetCostAccumulated DepreciationNet
Customer premises equipment$1,537,274 $(1,198,056)$339,218 $1,377,914 $(1,043,431)$334,483 
Satellites104,620 (36,591)68,029 104,620 (31,360)73,260 
Real estate48,275 (16,855)31,420 46,930 (16,048)30,882 
Total$1,690,169 $(1,251,502)$438,667 $1,529,464 $(1,090,839)$438,625 

The following table presents depreciation expense for assets subject to operating leases, which is included in Depreciation and amortization:
For the three months ended September 30,For the nine months ended September 30,
2020201920202019
Customer premises equipment$54,059 $45,546 $154,625 $138,197 
Satellites1,744 1,802 5,231 5,277 
Real estate245 232 710 697 
Total$56,048 $47,580 $160,566 $144,171