Contract Assets and Liabilities (Tables)

12 Months Ended

Dec. 31, 2022

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


	December 31,		December 31,
	2022		2021
	(in thousands)
Contract assets - current
Unbilled revenue	$	5,706	$	788
Contract assets	—		890
Total contract assets - current	$	5,706	$	1,678

Contract assets - long-term
Unbilled revenue - long-term	$	1,287	$	—
Contract assets - long-term	681		—
Total contract assets - long-term(1)	$	1,968	$	—

Contract liabilities - current
Deferred revenue - short-term	$	6,783	$	11,082
Other contract liabilities - short-term	—		184
Total contract liabilities - current	$	6,783	$	11,266


Deferred revenue - long-term	—		568
Other contract liabilities - long-term	109		—
Total contract liabilities - long-term	$	109	$	568

Changes in short-term and long-term contract assets and contract liabilities for the year ended December 31, 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)		(10,576)
Changes in contract assets or contract liabilities, net of reclassification to receivables	6,992		2,317
Cumulative catch-up adjustment arising from changes in estimates to complete	—		2,778
Cumulative catch-up adjustment arising from contract modification	—		614
Changes in costs to fulfill and amortization of commission costs	(208)		—
Changes in contract commission costs	—		(75)
Balance on December 31, 2022	$	7,674	$	6,892