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Revenue and Geographic Information
9 Months Ended
Sep. 24, 2021
Revenue from Contract with Customer [Abstract]  
Revenue and Geographic Information Revenue and Geographic Information
Contract Balances — Amounts invoiced in advance of revenue recognition are recorded as deferred revenue on the condensed consolidated balance sheets. Deferred revenue primarily relates to unspecified software updates and upgrades, hosting, technical support, marketing incentive programs, and subscription services. The following table represents the changes in deferred revenue for the nine months ended September 24, 2021, and September 25, 2020:


Nine Months Ended
September 24,
2021
September 25,
2020
Deferred revenue – beginning of period
$30,466 $23,820 
Amounts billed, but not recognized
20,971 20,515 
Recognition of revenue
(20,168)(15,978)
Deferred revenue acquired1,469 — 
Deferred revenue – end of period
$32,738 $28,357 

For the nine months ended September 24, 2021, and September 25, 2020, the Company recognized revenue related to marketing incentive programs of $1,684 and $2,024, respectively. The expense associated with marketing incentive programs was included in cost of sales, exclusive of depreciation and amortization.

The Company recorded deferred revenue of $20,131 in accrued liabilities and $12,607 in other liabilities as of September 24, 2021. The Company recorded deferred revenue of $18,654 in accrued liabilities and $11,812 in other liabilities as of December 25, 2020.
Disaggregation of Revenue — The following table sets forth revenue from the United States and all international dealers and distributors for the three months and nine months ended September 24, 2021 and September 25, 2020:


Three Months Ended Nine Months Ended
September 24,
2021
September 25,
2020
September 24,
2021
September 25,
2020
United States
$227,561 $199,289 $645,459 $523,100 
International
33,185 26,987 89,060 64,906 
Total
$260,746 $226,276 $734,519 $588,006 

Additionally, the Company’s revenue includes amounts recognized over time and at a point in time, and are as follows for the three months and nine months ended September 24, 2021, and September 25, 2020:


Three Months Ended Nine Months Ended
September 24,
2021
September 25,
2020
September 24,
2021
September 25,
2020
Products transferred at a point in time
$254,170 $221,306 $714,351 $572,028 
Services transferred over time
6,576 4,970 20,168 15,978 
Total
$260,746 $226,276 $734,519 $588,006 

As of September 24, 2021, and December 25, 2020, the Company’s accounts receivable, net consisted of the following:


September 24,
2021
December 25,
2020
Accounts receivable
$56,455 $51,716 
Allowance for doubtful accounts
(2,336)(2,353)
Accounts receivable, net
$54,119 $49,363