v3.20.2

Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2020

Revenue from Contract with Customer [Abstract]

Contract with customer, asset and liability

The following table presents the components of our contract balances:

						As of
						June 30, 2020						December 31, 2019
Trade accounts receivable and contract assets, net:
Sales and services						$	157,459					$	152,632
Leasing						4,110						4,016
Total trade accounts receivable						161,569						156,648
Contract assets						38,223						63,758
Allowance for doubtful accounts						(16,413)						(23,777)
Total trade accounts receivable and contract assets, net						$	183,379					$	196,629
Contract liabilities:
Current						$	89,831					$	101,060
Non-current						11,048						10,572
Total contract liabilities						$	100,879					$	111,632

The following table presents the revenue recognized in the Condensed Consolidated Statements of Operations that was previously included within contract liabilities:

						For the three months ended June 30,																		For the six months ended June 30,
						2020						2019						2020						2019
Revenue						$	7,614					$	8,290					$	59,786					$	47,773

Activity in allowance for doubtful accounts

The following table presents the activity in our allowance for doubtful accounts:

						For the six months ended June 30,
						2020						2019
Balance at beginning of period						$	23,777					$	16,604
Credit losses (1)						4,393						18,862
Deductions						(10,546)						(10,053)
Foreign currency translation						(1,211)						173
Balance at end of period						$	16,413					$	25,586

⁽¹⁾ The impact of adopting ASC 326 on January 1, 2020 was a net decrease to our allowance for doubtful accounts largely driven by a $13.4 million reclassification to Other current assets, net and Other non-current assets, net, offset by a $2.9 million adjustment to Accumulated earnings (losses).

The following table presents the activity in our allowance for doubtful accounts, which is included within Other, net in each of Other current assets, net and Other non-current assets, net in the table above:

						For the six months ended June 30, 2020
						Other current assets, net						Other non-current assets, net
Balance at beginning of period						$	—					$	—
Credit losses (1)						1,595						13,378
Foreign currency translation						152						(572)
Balance at end of period						$	1,747					$	12,806

⁽¹⁾ The impact of adopting ASC 326 on January 1, 2020 was a net increase to our allowance for doubtful accounts largely driven by a $13.4 million reclassification from Trade accounts receivables and contracts assets, net.

Contract acquisition costs

The following table presents the activity in our contract acquisition costs, net:

						For the six months ended June 30,
						2020						2019
Balance at beginning of period						$	113,592					$	114,306
Additions						49,366						47,277
Amortization expense						(51,265)						(47,762)
Foreign currency translation						(4,607)						97
Balance at end of period						$	107,086					$	113,918

We recognized amortization expenses related to contract acquisition costs of $25.6 million and $24.3 million for the three months ended June 30, 2020 and 2019, respectively.

Disaggregation of revenue

The following table presents our revenue from customer contracts disaggregated by primary geographic market and by segment:

						Hughes						ESS						Corporate and Other						Consolidated Total
For the three months ended June 30, 2020
North America						$	384,623					$	4,179					$	2,015					$	390,817
South and Central America						33,961						—						100						34,061
Other						34,588						—						—						34,588
Total revenue						$	453,172					$	4,179					$	2,115					$	459,466
For the three months ended June 30, 2019
North America						$	372,398					$	3,742					$	4,739					$	380,879
South and Central America						30,395						—						103						30,498
Other						49,054						—						—						49,054
Total revenue						$	451,847					$	3,742					$	4,842					$	460,431
For the six months ended June 30, 2020
North America						$	767,338					$	8,831					$	4,455					$	780,624
South and Central America						67,917						—						192						68,109
Other						76,399						—						—						76,399
Total revenue						$	911,654					$	8,831					$	4,647					$	925,132
For the six months ended June 30, 2019
North America						$	740,227					$	7,775					$	9,611					$	757,613
South and Central America						57,258						—						243						57,501
Other						99,699						—						—						99,699
Total revenue						$	897,184					$	7,775					$	9,854					$	914,813

The following tables presents our revenue disaggregated by the nature of products and services and by segment for the three and six months ended June 30, 2020 and 2019:

						Hughes						ESS						Corporate and Other						Consolidated Total
For the three months ended June 30, 2020
Services and other revenue:
Services						$	399,697					$	2,564					$	993					$	403,254
Lease revenue						11,052						1,615						1,122						13,789
Total services and other revenue						410,749						4,179						2,115						417,043
Equipment revenue:
Equipment						18,518						—						—						18,518
Design, development and construction services						22,668						—						—						22,668
Lease revenue						1,237						—						—						1,237
Total equipment revenue						42,423						—						—						42,423
Total revenue						$	453,172					$	4,179					$	2,115					$	459,466
For the three months ended June 30, 2019
Services and other revenue:
Services						$	381,608					$	2,400					$	1,715					$	385,723
Lease revenue						12,594						1,342						3,127						17,063
Total services and other revenue						394,202						3,742						4,842						402,786
Equipment revenue:
Equipment						30,597						—						—						30,597
Design, development and construction services						25,860						—						—						25,860
Lease revenue						1,188						—						—						1,188
Total equipment revenue						57,645						—						—						57,645
Total revenue						$	451,847					$	3,742					$	4,842					$	460,431

						Hughes						ESS						Corporate and Other						Consolidated Total
For the six months ended June 30, 2020
Services and other revenue:
Services						$	789,697					$	5,329					$	2,281					$	797,307
Lease revenue						22,225						3,502						2,366						28,093
Total services and other revenue						811,922						8,831						4,647						825,400
Equipment revenue:
Equipment						43,357						—						—						43,357
Design, development and construction services						54,225						—						—						54,225
Lease revenue						2,150						—						—						2,150
Total equipment revenue						99,732						—						—						99,732
Total revenue						$	911,654					$	8,831					$	4,647					$	925,132
For the six months ended June 30, 2019
Services and other revenue:
Services						$	762,391					$	5,217					$	3,452					$	771,060
Lease revenue						25,434						2,558						6,402						34,394
Total services and other revenue						787,825						7,775						9,854						805,454
Equipment revenue:
Equipment						56,557						—						—						56,557
Design, development and construction services						50,926						—						—						50,926
Lease revenue						1,876						—						—						1,876
Total equipment revenue						109,359						—						—						109,359
Total revenue						$	897,184					$	7,775					$	9,854					$	914,813

Schedule of Operating Lease Revenue

The following table presents our lease revenue by type of lease:

						For the three months ended June 30,																		For the six months ended June 30,
						2020						2019						2020						2019
Sales-type lease revenue:
Revenue at lease commencement						$	1,237					$	1,188					$	2,150					$	1,876
Interest income						95						258						164						510
Total sales-type lease revenue						1,332						1,446						2,314						2,386
Operating lease revenue						13,694						16,805						27,929						33,884
Total lease revenue						$	15,026					$	18,251					$	30,243					$	36,270

Schedule of Sales-type Lease Revenue

The following table presents our lease revenue by type of lease:

						For the three months ended June 30,																		For the six months ended June 30,
						2020						2019						2020						2019
Sales-type lease revenue:
Revenue at lease commencement						$	1,237					$	1,188					$	2,150					$	1,876
Interest income						95						258						164						510
Total sales-type lease revenue						1,332						1,446						2,314						2,386
Operating lease revenue						13,694						16,805						27,929						33,884
Total lease revenue						$	15,026					$	18,251					$	30,243					$	36,270

Schedule of Operating Lease Payments to be Received

The following table presents future operating lease payments to be received as of June 30, 2020:

						Amounts
Year ending December 31,
2020 (remainder)						$	25,789
2021						36,045
2022						34,126
2023						32,127
2024						29,733
2025 and beyond						127,816
Total lease payments						$	285,636

Schedule of Property and Equipment Subject to Operating Leases

The following table presents amounts for assets subject to operating leases, which are included in Property and equipment, net:

						As of
						June 30, 2020																														December 31, 2019
						Cost						Accumulated Depreciation						Net						Cost						Accumulated Depreciation						Net
Customer premises equipment						$	1,470,861					$	(1,143,997)					$	326,864					$	1,377,914					$	(1,043,431)					$	334,483
Satellites						104,620						(34,847)						69,773						104,620						(31,360)						73,260
Real estate						47,978						(16,606)						31,372						46,930						(16,048)						30,882
Total						$	1,623,459					$	(1,195,450)					$	428,009					$	1,529,464					$	(1,090,839)					$	438,625

The following table presents depreciation expense for assets subject to operating leases, which is included in Depreciation and amortization:

						For the three months ended June 30,																		For the six months ended June 30,
						2020						2019						2020						2019
Customer premises equipment						$	54,845					$	46,839					$	100,566					$	92,651
Satellites						1,743						1,738						3,487						3,475
Real estate						233						558						465						1,116
Total						$	56,821					$	49,135					$	104,518					$	97,242

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