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REVENUE RECOGNITION (Tables)
12 Months Ended
Dec. 31, 2022
Revenue from Contract with Customer [Abstract]  
Schedule of Contract with Customer, Asset and Liability
The following table presents the components of our contract balances:
 As of December 31,
20222021
Trade accounts receivable and contract assets, net:
Sales and services$170,466 $154,676 
Leasing7,936 5,668 
Total trade accounts receivable178,402 160,344 
Contract assets73,435 36,307 
Allowance for doubtful accounts(15,358)(14,588)
Total trade accounts receivable and contract assets, net$236,479 $182,063 
Contract liabilities:
Current$121,739 $141,343 
Non-current8,326 10,669 
Total contract liabilities$130,065 $152,012 

The following table presents the revenue recognized in the Consolidated Statements of Operations that was previously included within contract liabilities:

For the years ended December 31,
202220212020
Revenue$120,867 $82,633 $72,877 
Schedule of Allowance for Credit Loss
The following table presents the activity in our allowance for doubtful accounts:

For the years ended December 31,
202220212020
Balance at beginning of period$14,588 $15,386 $23,777 
Credit losses (1)
32,910 22,591 18,582 
Deductions(36,011)(23,543)(26,031)
Foreign currency translation3,871 154 (942)
Balance at end of period$15,358 $14,588 $15,386 
(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 years ended December 31,
202220212020
Other current assets, netOther non-current assets, netOther current assets, netOther non-current assets, netOther current assets, netOther non-current assets, net
Balance at beginning of period$— $16,709 $1,747 $12,869 $— $— 
Credit losses (1)
— — — 3,328 1,595 13,378 
Foreign currency translation— — (1,747)1,159 152 (509)
Deductions— — — (647)— — 
Balance at end of period$— $16,709 $— $16,709 $1,747 $12,869 
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.
Schedule of Activity in Contract Acquisition Costs
The following table presents the activity in our contract acquisition costs, net:

For the years ended December 31,
202220212020
Balance at beginning of period$82,986 $99,837 $113,592 
Additions57,627 72,503 91,143 
Amortization expense(76,760)(88,178)(101,278)
Foreign currency translation594 (1,176)(3,620)
Balance at end of period$64,447 $82,986 $99,837 
Schedule of Disaggregation of Revenue
The following tables present our revenue from customer contracts disaggregated by primary geographic market and by segment:
HughesESSCorporate and OtherConsolidated
Total
For the year ended December 31, 2022
North America$1,576,773 $20,533 $10,958 $1,608,264 
South and Central America171,318 — — 171,318 
Other218,496 — 15 218,511 
Total revenue$1,966,587 $20,533 $10,973 $1,998,093 
For the year ended December 31, 2021
North America$1,617,229 $17,679 $11,782 $1,646,690 
South and Central America176,515 — — 176,515 
Other162,482 — 33 162,515 
Total revenue$1,956,226 $17,679 $11,815 $1,985,720 
For the year ended December 31, 2020
North America$1,556,961 $17,398 $9,443 $1,583,802 
South and Central America151,194 — 232 151,426 
Other152,679 — — 152,679 
Total revenue$1,860,834 $17,398 $9,675 $1,887,907 
The following tables present our revenue disaggregated by the nature of products and services and by segment:

HughesESSCorporate and OtherConsolidated
Total
For the year ended December 31, 2022
Services and other revenue:
Services$1,551,613 $13,206 $5,859 $1,570,678 
Lease revenue40,825 7,327 5,101 53,253 
Total services and other revenue1,592,438 20,533 10,960 1,623,931 
Equipment revenue:
Equipment119,107 — 13 119,120 
Design, development and construction services246,265 — — 246,265 
Lease revenue8,777 — — 8,777 
Total equipment revenue374,149 — 13 374,162 
Total revenue$1,966,587 $20,533 $10,973 $1,998,093 
For the year ended December 31, 2021
Services and other revenue:
Services$1,646,778 $11,961 $5,691 $1,664,430 
Lease revenue39,021 5,718 6,118 50,857 
Total services and other revenue1,685,799 17,679 11,809 1,715,287 
Equipment revenue:
Equipment108,767 — 108,773 
Design, development and construction services152,934 — — 152,934 
Lease revenue8,726 — — 8,726 
Total equipment revenue270,427 — 270,433 
Total revenue$1,956,226 $17,679 $11,815 $1,985,720 
For the year ended December 31, 2020
Services and other revenue:
Services$1,614,730 $10,785 $4,631 $1,630,146 
Lease revenue40,503 6,613 5,042 52,158 
Total services and other revenue1,655,233 17,398 9,673 1,682,304 
Equipment revenue:
Equipment110,108 — 110,110 
Design, development and construction services88,511 — — 88,511 
Lease revenue6,982 — — 6,982 
Total equipment revenue205,601 — 205,603 
Total revenue$1,860,834 $17,398 $9,675 $1,887,907 
Schedule of Operating Lease Revenue
The following table presents our lease revenue by type of lease:
For the years ended December 31,
202220212020
Sales-type lease revenue:
Revenue at lease commencement$7,557 $7,998 $6,982 
Interest income1,220 728 393 
Total sales-type lease revenue8,777 8,726 7,375 
Operating lease revenue53,253 50,857 51,765 
Total lease revenue$62,030 $59,583 $59,140 
Schedule of Sales-type Lease Revenue
The following table presents our lease revenue by type of lease:
For the years ended December 31,
202220212020
Sales-type lease revenue:
Revenue at lease commencement$7,557 $7,998 $6,982 
Interest income1,220 728 393 
Total sales-type lease revenue8,777 8,726 7,375 
Operating lease revenue53,253 50,857 51,765 
Total lease revenue$62,030 $59,583 $59,140 
Schedule of Operating Lease Payments to be Received
The following table presents future operating lease payments to be received as of December 31, 2022:
Amounts
December 31,
2023$45,107 
202440,485 
202530,802 
202628,828 
202723,860 
2028 and beyond46,070 
Total lease payments to be received$215,152 
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 December 31,
20222021
CostAccumulated DepreciationNetCostAccumulated DepreciationNet
Customer premises equipment$855,621 $(629,592)$226,029 $1,778,061 $(1,485,525)$292,536 
Satellites104,620 (52,284)52,336 104,620 (45,309)59,311 
Real estate48,275 (19,034)29,241 48,275 (18,064)30,211 
Total$1,008,516 $(700,910)$307,606 $1,930,956 $(1,548,898)$382,058 

During 2022, the Company identified fully depreciated assets that were no longer in use, mostly related to our customer premises equipment assets. Cost and accumulated depreciation were reduced by $1.1 billion. There was no impact to Other property and equipment, net.
The following table presents depreciation expense for assets subject to operating leases, which is included in Depreciation and amortization:
For the years ended December 31,
202220212020
Customer premises equipment$208,704 $230,609 $230,079 
Satellites6,975 6,975 6,975 
Real estate970 970 942 
Total$216,649 $238,554 $237,996