Revenue

3 Months Ended

Mar. 31, 2021

Revenue From Contract With Customer [Abstract]

Revenue

10. Revenue  

The table below sets forth revenue from tenant construction projects and the associated project management income disaggregated by tenant agency for the three months ended March 31, 2021 and 2020 (amounts in thousands):

	For the three months ended March 31,
Tenant	2021		2020
Department of Veteran Affairs (“VA”)	$	111	$	661
Environmental Protection Agency (“EPA”)		89		—
Department of Transportation (“DOT”)		40		—
General Services Administration - Other		25		—
Food and Drug Administration (“FDA”)		18		—
Military Entrance Processing Command (“MEPCOM”)		18		21
U.S. Citizenship and Immigration Services (“USCIS”)		17		—
Federal Emergency Management Agency (“FEMA”)		15		—
Internal Revenue Service (“IRS”)		11		3
Federal Bureau of Investigation (“FBI”)		5		534
Bureau of the Fiscal Service (“BFS”)		4		6
Health Resources and Services Administration (“HRSA”)		3		—
U.S. Joint Staff Command (“JSC”)		1		—
U.S. Immigration and Customs Enforcement (“ICE”)		—		20
Social Security Administration (“SSA”)		—		19
The Judiciary of the U.S. Government (“JUD”)		—		1
	$	357	$	1,265

The balance in Accounts receivable related to tenant construction projects and the associated project management income was $1.7 million as of March 31, 2021 and $3.0 million as of December 31, 2020.

The duration of the majority of tenant construction project reimbursement arrangements are less than a year and payment is typically due once a project is complete and work has been accepted by the tenant. There were no projects on going as of March 31, 2021 with a duration of greater than one year.

During the three months ended March 31, 2021 and 2020, the Company recognized $0.1 million and $0.3 million, respectively, in parking garage income generated from the operations of parking garages situated on the Various GSA – Buffalo property and on the Various GSA – Portland property. The monthly and transient daily parking revenue falls within the scope of Revenue from Contracts with Customers (“ASC 606”) and is accounted for at the point in time when control of the goods or services transfers to the customer and the Company’s performance obligation is satisfied. The balance in Accounts receivable related to parking garage income was less than $0.1 million as of March 31, 2021, and less than $0.1 million as of December 31, 2020.

During the three months ended March 31, 2021, the Company recognized $0.3 million in income for providing COVID-19 related cleaning services to certain tenants. The income falls within the scope of ASC 606 and is recognized over time as the performance obligation is satisfied. The balance in Accounts receivable related to these services was $0.2 million as of March 31, 2021, and $0.3 million as of December 31, 2020.

There were no contract assets or liabilities as of March 31, 2021 or December 31, 2020.