30.

Revenue from contracts with customers

Revenue disaggregation:

The revenue amounts by category, including main product and service lines and main geographic areas are presented below, including the reconciliation of revenue’s analytical composition with the reportable segments of the Company:

Revenue by category at December 31, 2018:


	Commercial Aviation		Defense and Security		Executive Jets		Service and Support		Other		Total
Aircraft		2,276.2		92.5		997.4		—		6.9		3,373.0
Aircraft/Development (Defense BU)		—		267.0		—		—		—		267.0
Others		82.1		2.0		107.0		—		—		191.1
Service		—		183.2		—		622.7		0.1		806.0
Spare Parts		—		67.4		—		358.1		8.5		434.0

Total		2,358.3		612.1		1,104.4		980.8		15.5		5,071.1


	North America		Latin America		Asia Pacific		Brazil		Europe		Other		Total
Aircraft		2,253.8		87.0		318.2		40.3		644.5		29.2		3,373.0
Aircraft/Development (Defense BU)		1.9		0.1		0.7		243.3		12.6		8.4		267.0
Others		66.6		11.9		5.2		74.7		8.9		23.8		191.1
Service		353.7		42.2		92.3		42.4		230.3		45.1		806.0
Spare Parts		283.0		8.8		15.6		42.3		69.7		14.6		434.0

Total		2,959.0		150.0		432.0		443.0		966.0		121.1		5,071.1

Revenue by category at December 31, 2017 (Restated):


	Commercial Aviation		Defense and Security		Executive Jets		Service and Support		Other		Total
Aircraft		2,691.8		—		1,175.0		—		7.1		3,873.9
Aircraft/Development (Defense BU)		—		651.8		—		—		—		651.8
Others		79.6		7.2		105.3		0.3		—		192.4
Service		—		177.8		—		622.2		1.0		801.0
Spare Parts		—		16.9		—		299.7		23.7		340.3

Total		2,771.4		853.7		1,280.3		922.2		31.8		5,859.4


	North America		Latin America		Asia Pacific		Brazil		Europe		Other		Total
Aircraft		2,711.5		0.2		754.0		20.0		359.3		29.0		3,874.0
Aircraft/Development (Defense BU)		38.0		1.3		9.8		558.4		33.7		10.6		651.8
Others		104.1		0.2		1.7		11.9		0.3		74.1		192.3
Service		304.1		36.9		75.4		109.4		231.5		43.6		800.9
Spare Parts		180.2		13.0		18.6		49.2		66.8		12.6		340.4

Total		3,337.9		51.6		859.5		748.9		691.6		169.9		5,859.4

Revenue by category at December 31, 2016 (Restated):


	Commercial Aviation			Defense and Security			Executive Jets		Service and Support		Other			Total
Aircraft		2,868.6			42.2			1,402.9		—		0.1			4,313.8
Aircraft/Development (Defense BU)		—			578.4			—		—		(0.3	)		578.1
Others		48.7			(6.2	)		150.4		1.5		—			194.4
Service		(0.3	)		194.4			—		596.9		1.8			792.8
Spare Parts		(0.1	)		16.7			—		283.8		24.4			324.8

Total		2,916.9			825.5			1,553.3		882.2		26.0			6,203.9


	North America		Latin America			Asia Pacific		Brazil			Europe		Other		Total
Aircraft		3,150.6		164.7			664.2		41.2			250.9		42.2		4,313.8
Aircraft/Development (Defense BU)		112.1		(1.3	)		14.2		445.5			3.8		3.8		578.1
Others		157.3		1.4			17.3		(10.6	)		12.1		16.8		194.3
Service		318.4		35.4			68.6		132.5			193.4		44.5		792.8
Spare Parts		172.3		10.5			22.9		54.7			58.3		6.2		324.9

Total		3,910.7		210.7			787.2		663.3			518.5		113.5		6,203.9

The contracts are grouped in the categories above as they have are affected similarly by economic factors.

Contract balances, including contract costs:


	Note		12.31.2018		12.31.2017		12.31.2016
					(Restated)		(Restated)
Contract assets				358.0		447.5		370.6
Contract costs (Other assets)				9.1		7.6		6.5
Contract liabilities				1,243.6		1,126.6		1,244.8

Customer advances				1,057.4		938.1		911.3
Deferred revenue				186.2		188.5		333.5
Financial guarantee		23		11.6		17.1		22.7

As of December 31, 2018 and December 31, 2017 there were no losses recognized for contract assets. Losses recognized on trade accounts receivable balances are presented in Note 7.

Of the total revenues recognized as of December 31, 2018, US$ 785.9 were included in the balance of contract liabilities at the beginning of the period, US$ 652.7 for the year ended December 31, 2017 and US$ 678.7 for the year ended December 31, 2016.

The amount of revenue recognized as of December 31, 2018 related to performance obligations achieved in prior years (or partially achieved) is US$ 13.8, which refers mainly to change orders approved in the year without changes in goods or services to be delivered

The Company had the following amounts in other assets related to costs to obtain contracts:


	Sales commissions			Bank guarantee			Off Set Costs			Total
At January 01, 2016 (Restated)		—			9.3			—			9.3

Additions		5.9			2.6			0.1			8.6
Disposals		(5.9	)		(5.4	)		(0.1	)		(11.4	)

At December 31, 2016 (Restated)		—			6.5			—			6.5

Additions		(10.2	)		1.5			5.6			(3.1	)
Disposals		10.2			(0.4	)		(5.6	)		4.2

At December 31, 2017 (Restated)		—			7.6			—			7.6

Additions		1.5			1.4			0.8			3.7
Disposals		(0.9	)		(0.5	)		(0.8	)		(2.2	)

At December 31, 2018		0.6			8.4			—			9.0

There were no impairment losses recognized for costs to obtain contracts.

Assets for obtaining contracts are amortized when (or as and when) the revenue is recognized.

As permitted by the standard, the tables above do not include values of short-term contracts (one year or less). In addition, there were no figures included in the tables above referring to variable consideration of contracts that currently have some restriction, according to the pratical expedient.

Performance obligations:

The Company has a portfolio of firm orders, whose performance obligations are unsatisfied or partially satisfied. The amount of revenue allocated to performance obligations not yet satisfied (or partially satisfied) as of December 31, 2018 is US$ 16.3 billion, of which US$ 12.8 billion is expected to be satisfied in the next 5 years, as estimated by the Company.