Revenue

12 Months Ended

Dec. 31, 2021

Revenue [Abstract]

Revenue

5.  Revenue

We account for revenue in accordance with ASC 606, Revenue from Contracts with Customers. We primarily generate revenue through three distinct revenue streams: (1) SDB, (2) software and (3) training and consulting services across our Performance and Workforce Solutions segments. We recognize revenue from SDB and software contracts mainly through our Performance segment. We recognize training and consulting service contracts through Performance Improvement Solutions segment and Workforce Solutions segment.

The following table represents a disaggregation of revenue by type of goods or services for the years ended December 31, 2021 and 2020, along with the reportable segment for each category:

(in thousands)

	Twelve Months Ended December 31,
	2021		2020
Performance Improvement Solutions segment
System Design and Build	$	6,168	$	11,197
Point in time		-		316
Over time		6,168		10,881
Software		4,767		3,873
Point in time		343		1,411
Over time		4,424		2,462
Training and Consulting Services		17,316		17,720
Point in time		1,846		110
Over time		15,470		17,610
Workforce Solutions segment
Training and Consulting Services		26,932		24,830
Point in time		476		21
Over time		26,456		24,809
Total revenue	$	55,183	$	57,620

The following table reflects the balance of contract liabilities and the revenue recognized in the reporting period that was included in the contract liabilities from contracts with customers:

(in thousands)

	December 31, 2021		December 31, 2020
Billings in excess of revenue earned (BIE)	$	5,029	$	5,285
Revenue recognized in the period from amounts included in BIE at the beginning of the period	$	4,708		6,691

For the year ended December 31, 2021, we recognized revenue of $26 thousand related to performance obligations satisfied in previous periods.

As of December 31, 2021, the aggregate amount of transaction price allocated to the remaining performance obligations of SDB, software and fixed-price training and consulting services contracts is $21.2 million. We will recognize the revenue as the performance obligations are satisfied, which is expected to occur over the next twelve months.

Part of the training and consulting services contracts are T&M based. Under a typical T&M contract, we are compensated based on the number of hours of approved time provided by temporary workers and the bill rates, which are fixed by type of work, as well as approved expenses incurred. As part of our adoption of ASU 2014-09, we have elected to use the optional exemption under ASC 606-10-50-14(b) Revenue from contracts with customers, pursuant to which we have excluded disclosures of transaction prices allocated to remaining performance obligations under such contracts and when we expect to recognize the revenue.