v3.20.2
Revenue
9 Months Ended
Sep. 30, 2020
Revenue From Contract With Customer [Abstract]  
Revenue

10. Revenue

Geographical Information

Revenue by location is determined by the billing address of the customer. The following table sets forth revenue by geographic area (in thousands):

 

 

 

Three Months Ended

September 30,

 

 

Nine Months Ended

September 30,

 

 

 

2020

 

 

2019

 

 

2020

 

 

2019

 

North America

 

$

114,679

 

 

$

70,904

 

 

$

320,166

 

 

$

186,340

 

International

 

 

39,996

 

 

 

24,960

 

 

 

105,769

 

 

 

62,796

 

Total

 

$

154,675

 

 

$

95,864

 

 

$

425,935

 

 

$

249,136

 

 

Deferred Revenue and Remaining Performance Obligations

Certain of the Company’s customers pay in advance of satisfaction of performance obligations and other customers with monthly contract terms are billed in arrears on a monthly basis. The Company records contract liabilities to deferred revenue when customers are billed or when the Company receives customer payments in advance of the performance obligations being satisfied on the Company’s contracts.

Revenue recognized during the three months ended September 30, 2020 and 2019 that was included in the deferred revenue balances at the beginning of each such period was $73.3 million and $43.5 million, respectively. Revenue recognized during the nine months ended September 30, 2020 and 2019 that was included in the deferred revenue balances at the beginning of each such period was $121.0 million and $62.9 million, respectively.

Remaining performance obligations represent the aggregate amount of the transaction price in contracts allocated to performance obligations not delivered, or partially undelivered, as of the end of the reporting period. Remaining performance obligations include unearned revenue, multi-year contracts with future installment payments and certain unfulfilled orders against accepted customer contracts at the end of any given period. As of September 30, 2020 and December 31, 2019, the aggregate transaction price allocated to remaining performance obligations was $316.3 million and $243.8 million, respectively. There is uncertainty in the timing of revenues associated with the Company’s drawdown contracts, as future revenue can often vary significantly from past revenue. However, the Company expects to recognize substantially all of the remaining performance obligations over the next 24 months.

Accounts Receivable

Accounts receivable deemed uncollectible are charged against the allowance for credit losses when identified. During the nine months ended September 30, 2020 and 2019, the Company charged $0.9 million and $0.2 million, respectively, of accounts receivable deemed uncollectible against the allowance for credit losses.

Unbilled accounts receivable represents revenue recognized on contracts for which billings have not yet been presented to customers because the amounts were earned but not contractually billable as of the balance sheet date. The unbilled accounts receivable balance is due within one year. As of September 30, 2020, and December 31, 2019, unbilled accounts receivable of approximately $17.2 million and $14.4 million, respectively, was included in accounts receivable on the Company’s condensed consolidated balance sheets.

Deferred Contract Costs

Sales commissions earned by the Company’s sales force are considered incremental and recoverable costs of obtaining a contract with a customer. These costs are deferred and then amortized over a period of benefit which is determined to be four years. Amounts expected to be recognized within one year of the balance sheet date are recorded as deferred contract costs, current; the remaining portion is recorded as deferred contract costs, non-current, in the condensed consolidated balance sheets.  

Deferred contract costs on the Company’s condensed consolidated balance sheets were $34.2 million and $25.8 million as of September 30, 2020 and December 31, 2019, respectively. Amortization expense was $2.7 million and $1.4 million for the three months ended September 30, 2020 and 2019, respectively, and was $7.3 million and $3.7 million for the nine months ended September 30, 2020 and 2019, respectively.

The following table represents a rollforward of the Company’s deferred contract costs (in thousands):

 

 

 

Amount

 

Balance as of December 31, 2019

 

$

25,755

 

Additions to deferred contract costs

 

 

15,804

 

Amortization of deferred contract costs

 

 

(7,348

)

Balance as of September 30, 2020

 

$

34,211