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REVENUE FROM CONTRACTS WITH CUSTOMERS
 6 Months Ended
Jun. 30, 2021
Revenue from Contract with Customer [Abstract]  
REVENUE FROM CONTRACTS WITH CUSTOMERS REVENUE FROM CONTRACTS WITH CUSTOMERS
We provide technology enabled solutions and advisory services to assist our clients with workflows across product developments, sales, member experience, clinical management, core operations and business intelligence and analytics. We generate our revenues through our two reporting segments: (i) Technology Enabled Solutions and (ii) Advisory Services.
Technology Enabled Solutions
We help health plans to grow membership and revenue as well as operate more effectively and efficiently. We also assist our clients in managing the compliance and administrative requirements imposed under government sponsored health plans. Our technology solutions are primarily delivered through a web-based customizable application. This application is used to identify, track, and administer contractual services, or benefits provided under a client’s plan to its Medicare and Medicaid
beneficiaries. We also provide analytics over healthcare data to capture and assess gaps in risk documentation, quality, clinical care, and compliance. Our services are provided through three primary solutions:
•Advanced Plan Administration provides technology-enabled plan administration services for government-sponsored health plans. Our solution encompasses eligibility and enrollment processing, member services, premium billing and payment processing, reconciliation and other related services.
•Supplemental Benefit Administration provides technology enabled services to manage supplemental benefits provided to members through their Medicare Advantage plans. Our services include benefit design and administration, member eligibility and engagement product fulfillment, end to end analytics and reporting, as well as catalog development and product distribution.
•Value Based Payment Assurance provides payment tools and data analytics to improve revenue accuracy and identify gaps in quality, clinical care and compliance.
Advisory Services
We provide Advisory Services that complement our technology enabled solutions, including sales and marketing strategies, provider network strategies, compliance, Star Ratings, quality, clinical, pharmacy, analytics and risk adjustment.
Revenues are recognized when goods and services are transferred to our clients in exchange for the consideration we expect to be entitled to receive. To determine the appropriate recognition of revenue for transactions, we perform the following five steps: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation.
Disaggregation of revenue
The following tables present disaggregated revenue by reporting segment:
(in thousands)For the Three Months Ended
June 30, 2021
Technology
Enabled
Solutions		Advisory
Services		Total
Product Revenue$32,964 $— $32,964 
Health Plan Management21,166 — 21,166 
Consulting Services1,445 13,882 15,327 
Software Services2,194 — 2,194 
Data Analytics3,597 — 3,597 
Total$61,366 $13,882 $75,248 
(in thousands)For the Six Months Ended
June 30, 2021
Technology
Enabled
Solutions		Advisory
Services		Total
Product Revenue$72,069 $— $72,069 
Health Plan Management45,107 — 45,107 
Consulting Services2,483 26,931 29,414 
Software Services4,925 — 4,925 
Data Analytics6,365 — 6,365 
Total$130,949 $26,931 $157,880 
(in thousands)For the Three Months Ended
June 30, 2020
Technology
Enabled
Solutions
Advisory
Services
Total
Product Revenue$28,439 $— $28,439 
Health Plan Management17,846 — 17,846 
Consulting Services842 9,459 10,301 
Software Services2,034 — 2,034 
Data Analytics2,942 — 2,942 
Total$52,103 $9,459 $61,562 
(in thousands)For the Six Months Ended
June 30, 2020
Technology
Enabled
Solutions
Advisory
Services
Total
Product Revenue$58,698 $— $58,698 
Health Plan Management37,460 — 37,460 
Consulting Services1,636 19,511 21,147 
Software Services4,080 — 4,080 
Data Analytics4,920 — 4,920 
Total$106,794 $19,511 $126,305 
The revenue recognition pattern, point in time or over time, is consistent within all revenue categories with the exception of Data Analytics which includes revenue recognized on both a point in time and over time basis. The amount of point in time revenue within Data Analytics was $1.7 million and $1.2 million during the three months ended June 30, 2021, and 2020, respectively, and $3.1 million and $1.8 million during the six months ended June 30, 2021, and 2020, respectively.
Contract Balances
The timing of our revenue recognition, invoicing, and cash collections results in billed accounts receivable, unbilled receivables, and deferred revenue. Accounts receivable includes unbilled receivable balances of $13.7 million and $16.0 million as of June 30, 2021, and December 31, 2020, respectively.
Deferred revenue represents payments received from our customers in advance of recognition of revenue. Deferred revenue that will be recognized during the succeeding 12 months is recognized as current deferred revenue and the remaining portion is recognized as non-current deferred revenue within Other long-term liabilities. Revenue recognized during the six months ended June 30, 2021, and 2020 that was included in the deferred revenue balance at the beginning of the period was $5.0 million and $5.5 million, respectively.
Remaining Performance Obligations
Transaction price allocated to remaining performance obligations (“RPO”) represents contracted revenue that has not yet been recognized, which includes contract liabilities and non-cancelable amounts that will be invoiced and recognized as revenue in future periods.
The timing and amount of revenue recognition for our remaining performance obligations are influenced by several factors and therefore the amount of remaining obligations may not be a meaningful indicator of future results. Total RPO equaled $8.6 million as of June 30, 2021, of which we expect to recognize approximately $4.7 million over the next 12 months. The remaining $3.9 million is expected to be recognized in fiscal years 2022, 2023 and 2024 by $2.3 million, $1.4 million and $0.2 million, respectively.