Contract Assets and Liabilities (Tables)

9 Months Ended

Sep. 30, 2022

The components of contract assets and contract liabilities consisted of the following:


	September 30,		December 31,
	2022		2021
	(in thousands)
Contract assets - current
Unbilled revenue	$	5,651	$	788
Contract assets	264		890
Total contract assets - current	$	5,915	$	1,678

Contract assets - long-term
Unbilled revenue - long-term	$	1,116	$	—
Contract assets - long-term	216		—
Total contract assets - long-term(1)	$	1,332	$	—

Contract liabilities - current
Deferred revenue - short-term	$	8,611	$	11,082
Other contract liabilities	407		184
Total contract liabilities - current	$	9,018	$	11,266

Contract liabilities - long-term	$	—	$	—
Deferred revenue - long-term	42		568
Total contract liabilities - long-term	$	42	$	568

Changes in short-term and long-term contract assets and contract liabilities for the nine months ended September 30, 2022 were as follows:


	Contract Assets		Contract Liabilities
	(in thousands)
Balance on January 1, 2022	$	1,678	$	11,834
Billings or revenue recognized that was included in the beginning balance	(788)		(9,152)
Changes in contract assets or contract liabilities, net of reclassification to receivables	6,767		3,329
Cumulative catch-up adjustment arising from changes in estimates to complete	—		2,536
Cumulative catch-up adjustment arising from contract modification	—		290
Changes in costs to fulfill and amortization of commission costs	(410)		—
Changes in contract commission costs	—		223
Balance on September 30, 2022	$	7,247	$	9,060