XML 40 R30.htm IDEA: XBRL DOCUMENT v3.23.4
Deferred Revenue from Membership Upgrade Sales and Deferred Commission Expense (Tables)
 9 Months Ended
Sep. 30, 2023
Revenue from Contract with Customer [Abstract]  
Schedule of Change in Deferred Revenue and Deferred Commissions
The components of the change in deferred revenue from membership upgrades and deferred commission expense were as follows:
(amounts in thousands)
Nine Months Ended September 30, 2023Nine Months Ended September 30, 2022
Deferred revenue - upfront payments from membership upgrade sales, beginning$185,660 $163,957 
Membership upgrade sales(1)
28,041 27,771 
Revenue recognized from membership upgrade sales upfront payments(10,863)(9,543)
Net increase in deferred revenue - upfront payments from membership grade sales(1)
17,178 18,228 
Deferred revenue - upfront payments from membership upgrade sales, ending(2)
$202,838 $182,185 
Deferred commission expense, beginning$50,441 $47,349 
Deferred commission expense5,861 5,531 
Commission expense recognized(3,122)(2,850)
Net increase in deferred commission expense(1)
2,739 2,681 
Deferred commission expense, ending$53,180 $50,030 
_____________________ 
(1)We present membership upgrade sales and related commissions on a net basis in the Consolidated Statements of Income and Comprehensive Income.
(2)Included in Deferred membership revenue on the Consolidated Balance Sheets.