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Revenue
 9 Months Ended
Sep. 30, 2020
Revenue from Contract with Customer [Abstract]  
Revenue Revenue
Healthcare Product and Product-Related Revenues and Services Revenue
Healthcare Product and product-related revenue are generated from the sale of gamma cameras and post-warranty maintenance service contracts within our Diagnostic Imaging reportable segment.
Healthcare Imaging services revenue are generated from providing diagnostic imaging services to customers within our Diagnostic Services and Mobile Healthcare reportable segments. Services revenue also includes lease income generated from interim rentals of imaging systems to our customers.
Building and Construction
Building and Construction revenue are generated from selling modular buildings for both single-family residential homes and larger commercial building projects from KBS, Builders, Inc. (“KBS”), and selling structural wall panels, permanent wood foundation systems and other engineered wood products from EdgeBuilder and GlenBrook (“Glenbrook” and together with EdgeBuilder, “EBGL”).
Real Estate and Investments
Star Real Estate Holdings USA, Inc. (“SRE”) generates revenue from lease of commercial properties and equipment and Lone Star Value Management, LLC (“LSVM”), a Connecticut based exempt reporting advisor, provides services that include investment advisory services, and the servicing of pooled investment vehicles.
Revenue Recognition
Revenue is recognized upon transfer of control of promised products or services to customers in an amount that reflects the consideration we expect to receive in exchange for those products or services. Taxes collected from customers, which are subsequently remitted to governmental authorities, are excluded from revenue.
The majority of our contracts have a single performance obligation. For contracts with multiple performance obligations, we allocate the total transaction price to each performance obligation using our best estimate of the standalone selling price of each distinct good or service in the contract. We use an observable price to determine the stand-alone selling price for separate performance obligations or a cost plus margin approach when one is not available. For bill and hold sales, we determine when the customer obtains control of the product on a case-by-case basis to determine the amount of revenue to recognize each period.
Our products are generally not sold with a right of return and the Company does not provide significant credits or incentives, which may be required for as variable consideration when estimating the amount of revenue to be recognized.
Disaggregation of Revenue
The following tables present our revenues for the three and nine months ended September 30, 2020 and 2019, disaggregated by major source (in thousands):
Three Months Ended September 30, 2020
Diagnostic ServicesDiagnostic ImagingMobile HealthcareBuilding and ConstructionReal Estate and InvestmentsTotal
Major Goods/Service Lines
Mobile Imaging$10,590 $— $7,388 $— $— $17,978 
Camera— 540 — — — 540 
Camera Support— 1,508 — — — 1,508 
Healthcare Revenue from Contracts with Customers10,590 2,048 7,388 — — 20,026 
Lease Income121 — 1,647 56 — 1,824 
Building and Construction— — — 8,486 — 8,486 
Real Estate and Investments— — — — 17 17 
Total Revenues$10,711 $2,048 $9,035 $8,542 $17 $30,353 
Timing of Revenue Recognition
Services and goods transferred over time$10,711 $1,439 $8,959 $57 $— $21,166 
Services and goods transferred at a point in time— 609 76 8,485 17 9,187 
Total Revenues$10,711 $2,048 $9,035 $8,542 $17 $30,353 


Three Months Ended September 30, 2019
Diagnostic ServicesDiagnostic ImagingMobile HealthcareBuilding and ConstructionReal Estate and InvestmentsTotal
Major Goods/Service Lines
Mobile Imaging$11,476 $— $7,940 $— $— $19,416 
Camera— 1,682 — — — 1,682 
Camera Support— 1,669 — — — 1,669 
Healthcare Revenue from Contracts with Customers11,476 3,351 7,940 — — 22,767 
Lease Income194 — 2,635 7 — 2,836 
Building and Construction— — — 2,722 — 2,722 
Real Estate and Investments— — — — 8 8 
Total Revenues$11,670 $3,351 $10,575 $2,729 $8 $28,333 
Timing of Revenue Recognition
Services and goods transferred over time$11,670 $1,521 $10,458 $7 $— $23,656 
Services and goods transferred at a point in time— 1,830 117 2,722 8 4,677 
Total Revenues$11,670 $3,351 $10,575 $2,729 $8 $28,333 
Nine Months Ended September 30, 2020
Diagnostic ServicesDiagnostic ImagingMobile HealthcareBuilding and ConstructionReal Estate and InvestmentsTotal
Major Goods/Service Lines
Mobile Imaging$28,181 $— $20,575 $— $— $48,756 
Camera— 2,553 — — — 2,553 
Camera Support— 4,689 — — — 4,689 
Healthcare Revenue from Contracts with Customers28,181 7,242 20,575 — — 55,998 
Lease Income 484 — 5,959 203 — 6,646 
Building and construction— — — 18,858 — 18,858 
Real Estate and Investments— — — — 50 50 
Total Revenues$28,665 $7,242 $26,534 $19,061 $50 $81,552 
Timing of Revenue Recognition
Services and goods transferred over time$28,665 $4,444 $26,308 $203 $— $59,620 
Services and goods transferred at a point in time— 2,798 226 18,858 50 21,932 
Total Revenues$28,665 $7,242 $26,534 $19,061 $50 $81,552 

Nine Months Ended September 30, 2019
Diagnostic ServicesDiagnostic ImagingMobile HealthcareBuilding and ConstructionReal Estate and InvestmentsTotal
Major Goods/Service Lines
Mobile Imaging$35,169 $— $22,927 $— $— $58,096 
Camera— 3,980 — — — 3,980 
Camera Support40 4,943 593 — — 5,576 
Healthcare Revenue from Contracts with Customers35,209 8,923 23,520 — — 67,652 
Lease Income505 — 7,149 7 — 7,661 
Building and Construction— — — 2,722 — 2,722 
Real Estate and Investments— — — — 8 8 
Total Revenues$35,714 $8,923 $30,669 $2,729 $8 $78,043 
Timing of Revenue Recognition
Services and goods transferred over time$35,714 $4,571 $30,251 $7 $— $70,543 
Services and goods transferred at a point in time— 4,352 418 2,722 8 7,500 
Total Revenues$35,714 $8,923 $30,669 $2,729 $8 $78,043 
Nature of Goods and Services
Mobile Imaging
Within our Diagnostic Services and Mobile Healthcare reportable segments, our sales are derived from providing services and materials to our customers, primarily physician practices and hospitals, that allow them to perform diagnostic imaging services at their site. We typically bundle our services in providing staffing, our imaging systems, licensing, radiopharmaceuticals, and supplies depending on our customers’ needs. Our contracts with customers are typically entered into annually and are billed on a fixed rate per-day or per-scan basis, depending on terms of the contract. For the majority of these contracts, the Company has the right to invoice the customer in an amount that directly corresponds with the value to the customer of the Company’s performance to date. The Company uses the practical expedient to recognize revenue corresponding with amounts we have the right to invoice for services performed.
Camera
Within our Diagnostic Imaging segment, camera revenues are generated from the sale of internally developed solid-state gamma camera imaging systems. We recognize revenue upon transfer of control to the customer, which is generally upon delivery and acceptance. We also provide installation services and training on cameras we sell, primarily in the United States. Installation and initial training is generally performed shortly after delivery. The Company recognizes revenues for installation and training over time as the customer receives and consumes benefits provided as the Company performs the installation services.
Our sale of imaging systems includes a one-year warranty that we account for as an assurance-type warranty. The expected costs associated with our standard warranties and field service actions continue to be recognized as expense when cameras are sold. Maintenance service contracts sold beyond the term of our standard warranties are accounted for as a service-type warranty and revenue is deferred and recognized ratably over the period of the obligation.
Camera Support
Within our Diagnostic Imaging segment, camera support revenue is derived from the sale of separately-priced extended maintenance contracts to camera owners, training, and the sale of parts to customers that do not have an extended warranty. Our separately priced service contracts range from 12 to 48 months. Service contracts are usually billed at the beginning of the contract period or at periodic intervals (e.g., monthly, quarterly, or annually) and revenue is recognized ratably over the term of the agreement.
Services and training revenues are recognized in the period the services and training are performed. Revenue for sales of parts are recognized when the parts are delivered to the customer and control is transferred.
Lease Income
Within our Mobile Healthcare segment, we also generate income from interim rentals of our imaging systems to customers that are in the midst of new construction or refurbishing their current facilities. Rental contracts are structured as either a weekly or monthly payment arrangement and are accounted for as operating leases.
Within our Building and Construction segment, KBS subleased the manufacturing building located in Waterford, Maine to North Country Steel Inc., a Maine corporation with an initial 5 year term rental agreement, commenced on September 6, 2019. The rental agreement is structured with a monthly payment arrangement and is accounted for as operating lease.
Building and Construction
Within the building and construction segment, ATRM, through its wholly-owned subsidiaries KBS Builders, Inc. (“KBS”), EdgeBuilder, Inc. (“EdgeBuilder”), and Glenbrook Building Supply, Inc. (“Glenbrook” and together with EdgeBuilder, “EBGL”), services residential and commercial construction projects by manufacturing modular housing units and other products and supplies general contractors with building materials. KBS manufactures modular buildings for both single-family residential homes and larger, commercial building projects. EdgeBuilder manufactures structural wall panels, permanent wood foundation systems and other engineered wood products, and GlenBrook is a retail supplier of lumber and other building supplies.
Real Estate and Investments
Within our real estate and investment division, Star Real Estate Holdings USA, Inc. (“SRE”), generates income from the lease of commercial properties and equipment, and Lone Star Value Management, LLC (“LSVM”), a Connecticut based exempt reporting advisor, provides services that include investment advisory services, and the servicing of pooled investment vehicles.
Deferred Revenues
We record deferred revenues when cash payments are received or due in advance of our performance, including amounts that are refundable. We have determined our contracts do not include a significant financing component. The majority of our deferred revenue relates to payments received on camera support post-warranty service contracts, which are billed at the beginning of the annual contract period or at periodic intervals (e.g., monthly, quarterly, or annually).
Changes in the deferred revenues for nine months ended September 30, 2020, is as follows (in thousands):
Balance at December 31, 2019$1,801 
Revenue recognized that was included in balance at beginning of the year(1,390)
Deferred revenue, net, related to contracts entered into during the year1,890 
Balance at September 30, 2020$2,301 
Included in the balances above as of September 30, 2020 and December 31, 2019 is non-current deferred revenue included in other liabilities of $8 thousand and $15 thousand, respectively.
The Company has elected to use the practical expedient under ASC 606 to exclude disclosures of unsatisfied remaining performance obligations for (i) contracts having an original expected length of one year or less or (ii) contracts for which the practical expedient has been applied to recognize revenue at the amount for which it has a right to invoice.
Contract Costs
We recognize an asset for the incremental costs of obtaining a contract with a customer if we expect the benefit of those costs to be longer than one year. The Company applies a practical expedient to expense costs as incurred for costs to obtain a contract when the amortization period would have been one year or less. These costs mainly include the Company’s internal sales commissions; under the terms of these programs these are generally earned and the costs are recognized at the time the revenue is recognized.