Contract Assets and Liabilities (Tables)

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

Components of contract assets and contract liabilities

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

	September 30,		December 31,
	2023		2022
	(in thousands)
Contract assets - current:
Unbilled revenue	$	9,944	$	5,706
Total contract assets - current	$	9,944	$	5,706
Contract assets - long-term:
Unbilled revenue - long-term	$	2,411	$	1,287
Contract assets - long-term	590		681
Total contract assets - long-term(1)	$	3,001	$	1,968
Contract liabilities - current:
Deferred revenue - current	$	6,621	$	6,783
Total contract liabilities - current	$	6,621	$	6,783
Contract liabilities - long-term:
Other contract liabilities - long-term	$	96	$	109
Total contract liabilities - long-term	$	96	$	109

Changes in short-term and long-term contract assets and contract liabilities for the nine months ended September 30, 2023 were as follows:

	Contract Assets		Contract Liabilities
	(in thousands)
Balance as of January 1, 2023	$	7,674	$	6,892
Billings or revenue recognized that was included in the beginning balance	(2,955)		(6,117)
Changes in contract assets or contract liabilities, net of reclassification to receivables	8,617		5,757
Cumulative catch-up adjustment arising from changes in estimates to complete	(92)		49
Cumulative catch-up adjustment arising from contract modifications	(208)		149
Changes in costs to fulfill and amortization of commission costs	(91)		—
Changes in contract commission costs	—		(13)
Balance as of September 30, 2023	$	12,945	$	6,717