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Contract Balances and Performance Obligation | 3 Months Ended
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Dec. 31, 2019
Revenue from Contract with Customer [Abstract] |
Revenue from Contract with Customer | Contract Balances and Performance Obligations Contract Balances We record a receivable when we satisfy a performance obligation prior to invoicing if only the passage of time is required before payment is due or if we have an unconditional right to consideration before we satisfy a performance obligation. We record a contract asset when we satisfy a performance obligation prior to invoicing but our right to consideration is conditional. We record deferred revenue when the payment is made or due before we satisfy a performance obligation. Receivables at December 31, 2019 and September 30, 2019 consisted of the following:
| December 31, 2019 |  | September 30, 2019
| (In thousands)
Billed | $ | 186,330 |  |  | $ | 206,714 |
Unbilled | 134,334 |  |  | 127,651 |
| 320,664 |  |  | 334,365 |
Less: allowance for doubtful accounts | (3,043 | ) |  | (2,568 | )
Net receivables | 317,621 |  |  | 331,797 |
Less: long-term receivables * | (35,981 | ) |  | (34,370 | )
Short-term receivables * | $ | 281,640 |  |  | $ | 297,427 |
(*) Short-term receivables and long-term receivables were recorded in accounts receivable, net and other assets, respectively, within the accompanying condensed consolidated balance sheets. Contract assets balance at December 31, 2019 and September 30, 2019 was immaterial. Deferred revenue primarily relates to our maintenance and SaaS contracts billed annually in advance and generally recognized ratably over the term of the service period. Significant changes in the deferred revenues balances during the quarters ended December 31, 2019 and 2018 were as follows:
| Quarter Ended December 31,
| 2019 |  | 2018
| (In thousands)
Beginning balance | $ | 116,320 |  |  | $ | 108,118 |
Revenue recognized that was included in the deferred revenues balance at the beginning of the period | (47,934 | ) |  | (53,339 | )
Increases due to billings, excluding amounts recognized as revenue during the period | 51,291 |  |  | 53,388 |
Ending balance | $ | 119,677 |  |  | $ | 108,167 |
(*) Ending balance at December 31, 2019 included current portion of $114.7 million and long-term portion of $5.0 million that were recorded in deferred revenue and other liabilities, respectively, within the condensed consolidated balance sheets. Ending balance at December 31, 2018 included current portion of $103.6 million and long-term portion of $4.6 million that were recorded in deferred revenue and other liabilities, respectively, within the condensed consolidated balance sheets. Payment terms and conditions vary by contract type, although terms generally include a requirement of payment within 30 to 60 days. In instances where the timing of revenue recognition differs from the timing of invoicing, we have determined our contracts generally do not include a significant financing component. The primary purpose of our invoicing terms is to provide customers with simplified and predictable ways of purchasing our products and services, not to provide customers with financing or to receive financing from our customers. Examples include multi-year on-premises licenses that are invoiced annually with revenue recognized upfront, and invoicing at the beginning of a subscription term with revenue recognized ratably over the contract period. Performance Obligations Revenue allocated to remaining performance obligations represents contracted revenue that will be recognized in future periods, which is comprised of deferred revenue and amounts that will be invoiced and recognized as revenue in future periods. This does not include:
• | Revenue that will be recognized in future periods from usage-based royalty from license sales;
• | SaaS transactional revenue from variable considerations that will be recognized in the distinct service period during which it is earned; and
• | Revenue from variable considerations that will be recognized in accordance with the “right-to-invoice” practical expedient, such as fees from our professional services billed based on a time and materials basis.
Revenue allocated to remaining performance obligations was $307.5 million as of December 31, 2019, of which we expect to recognize approximately 51% over the next 18 months and the remainder thereafter.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 + Details
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