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Revenue

9 Months Ended

Sep. 30, 2019

Revenue [Abstract]

Revenue

5.REVENUE

The Company’s operations primarily consist of providing non-hazardous waste collection, transfer, disposal and recycling services, non-hazardous exploration and production (“E&P”) waste treatment, recovery and disposal services

and intermodal services. The following table disaggregates the Company’s revenues by service line for the periods indicated:


			Three Months Ended September 30,						Nine Months Ended September 30,
		2019			2018			2019			2018
Commercial		$	408,415		$	369,543		$	1,186,565		$	1,080,261
Residential			355,574			300,026			1,024,105			881,927
Industrial and construction roll off			226,801			202,130			629,597			573,877
Total collection			990,790			871,699			2,840,267			2,536,065
Landfill			310,633			285,945			852,073			790,056
Transfer			209,585			187,961			575,337			495,317
Recycling			14,142			23,371			50,676			69,559
E&P			70,874			68,049			205,743			189,071
Intermodal and other			26,520			34,261			90,491			105,588
Intercompany			(210,100)			(190,176)			(587,868)			(524,447)
Total		$	1,412,444		$	1,281,110		$	4,026,719		$	3,661,209

The factors that impact the timing and amount of revenue recognized for each service line may vary based on the nature of the service performed. Generally, the Company recognizes revenue at the time it performs a service. In the event that the Company bills for services in advance of performance, it recognizes deferred revenue for the amount billed and subsequently recognizes revenue at the time the service is provided. Substantially all of the deferred revenue recorded as of June 30, 2019 was recognized as revenue during the three months ended September 30, 2019 when the service was performed.

See Note 11 for additional information regarding revenue by reportable segment.

Contract Acquisition Costs

The incremental direct costs of obtaining a contract, which consist of sales incentives, are recognized as Other assets in the Company’s Condensed Consolidated Balance Sheet, and are amortized to Selling, general and administrative expense over the estimated life of the relevant customer relationship, which ranges from one to five years. The Company recognizes the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that the entity would have recognized is one year or less. The Company had approximately $16,900 of deferred sales incentives at both September 30, 2019 and December 31, 2018.