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Contract Balances | 9 Months Ended
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Mar. 31, 2021
Revenue From Contract With Customer [Abstract] |
Contract Balances |
8. | Contract Balances
Contract assets are primarily comprised of unbilled receivables in which revenue has been recognized but our right to consideration is conditional on factors other than the passage of time. Contract assets exclude billed and billable receivables. The incremental costs of obtaining a contract (e.g. sales commissions) are capitalized as an asset when the Company expects to recover them either directly or indirectly through the revenue arrangement’s profit margins. These capitalized costs are subsequently expensed over the revenue arrangement’s period of performance. Contract assets are not stated above their net realizable value. Contract liabilities are primarily comprised of advance payments in which consideration is received in advance of satisfying a performance obligation. The advance payment is subsequently recognized into revenue as the performance obligation is satisfied. Net contract assets (liabilities) consisted of the following (in thousands):
|  |  |  | March 31, |  |  | June 30, |
Description of Contract Related Balance |  | Financial Statement Classification |  | 2021 |  |  | 2020 |
Contract assets – current: |  |  |  |  |  |  |  |  |  |
Unbilled receivables |  | Accounts receivable, net |  | $ | 110,191 |  |  | $ | 61,888 |
Costs to obtain – short-term |  | Prepaid expenses and other current assets |  |  | 4,064 |  |  |  | 3,492 |
Contract assets – noncurrent: |  |  |  |  |  |  |  |  |  |
Unbilled receivables |  | Accounts receivable, long-term |  |  | 11,802 |  |  |  | 9,629 |
Costs to obtain – long-term |  | Other long-term assets |  |  | 9,546 |  |  |  | 7,708 |
Contract liabilities – current: |  |  |  |  |  |  |  |  |  |
Deferred revenue and other contract liabilities – short-term |  | Other accrued expenses and current liabilities |  |  | (59,323 | ) |  |  | (57,082 | )
Contract liabilities – noncurrent: |  |  |  |  |  |  |  |  |  |
Deferred revenue and other contract liabilities – long-term |  | Other long-term liabilities |  |  | (6,543 | ) |  |  | (6,507 | )
Net contract assets (liabilities) |  |  |  | $ | 69,737 |  |  | $ | 19,128 |
During the three and nine months ended March 31, 2021, we recognized $4.2 million and $57.1 million of revenue, respectively, compared with $6.2 million and $44.9 million of revenue for the three and nine months ended March 31, 2020, respectively, that was included in a previously recorded contract liability as of the beginning of the period.

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- Definition Contract with customer asset and liability. + References No definition available. + Details
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- References No definition available. + Details
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