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Revenue from contracts with customers (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2022

Dec. 31, 2021

Disaggregation of Revenue [Line Items]

Disaggregation of revenue

The following table depicts the disaggregation of revenue by type of products or services and timing of transfer of products or services (in thousands):

		Years ended December 31,
		2021				2020
Type of products or services
QCaaS		$	4,424			$	4,313
Professional services			1,786				426
Other revenue			69				421
Total revenue, net		$	6,279			$	5,160
Timing of revenue recognition
Revenue recognized over time		$	6,090			$	4,688
Revenue recognized at a point in time			189				472
Total revenue, net		$	6,279			$	5,160

Accounts receivable, contract assets and liabilities, and changes in deferred revenue

The following table provides information about account receivable, contract assets and liabilities as of December 31, 2021, and 2020 (in thousands):

		December 31,
		2021				2020
Contract assets:
Trade account receivable, net		$	421			$	590
Unbilled receivables, which are included in ‘Prepaid expenses and other current assets’			17				10
Total contract assets			438				600
Contract liabilities:
Deferred revenue, current			2,665				4,713
Deferred revenue, noncurrent			54				—
Customer deposit, which are included in ‘Accrued expenses and other current liabilities’			21				—
Total contract liabilities			2,740				4,713

Changes in deferred revenue from contracts with customers were as follows (in thousands):

		Years ended December 31,
		2021				2020
Balance at beginning of period		$	4,713			$	4,921
Deferral of revenue			4,092				4,513
Recognition of deferred revenue			(6,086	)			(4,721	)
Balance at the end of period		$	2,719			$	4,713

DWave System [Member]

Disaggregation of Revenue [Line Items]

Disaggregation of revenue

		Three months ended June 30,
		2022				2021
Type of products or services
QCaaS		$	1,176			$	961
Professional services			156				158
Other revenue			39				18
Total revenue, net		$	1,371			$	1,137
Timing of revenue recognition
Revenue recognized over the time		$	1,296			$	1,099
Revenue recognized at a point in time			75				38
Total revenue, net		$	1,371			$	1,137

		Six months ended June 30,
		2022				2021
Type of products or services
QCaaS		$	2,560			$	2,083
Professional services			464				429
Other revenue			59				34
Total revenue, net		$	3,083			$	2,546
Timing of revenue recognition
Revenue recognized over the time		$	2,957			$	2,484
Revenue recognized at a point in time			126				62
Total revenue, net		$	3,083			$	2,546

Accounts receivable, contract assets and liabilities, and changes in deferred revenue

The following table provides information about account receivable, contract assets and liabilities as of June 30, 2022 and December 31, 2021 (in thousands):

		June 30,				December 31,
		2022				2021
Contract assets:
Trade account receivable		$	918			$	421
Unbilled receivables, which are included in ‘Prepaid expenses and other current assets’			41				17
Total contract assets			959				438
Contract liabilities:
Deferred revenue, current			2,595				2,665
Deferred revenue, noncurrent			20				54
Customer deposit, which are included in ‘Accrued expenses and other current liabilities’			21				21
Total contract liabilities		$	2,636			$	2,740

Changes in deferred revenue from contracts with customers were as follows (in thousands):

		June 30,				December 31,
		2022				2021
Balance at beginning of period		$	2,719			$	4,713
Deferral of revenue			2,906				4,092
Recognition of deferred revenue			(3,010	)			(6,086	)
Balance at end of period		$	2,615			$	2,719

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Disaggregation Of Revenues

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- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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