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Revenue from contracts with customers (Tables)

9 Months Ended

12 Months Ended

Sep. 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):

		Three months ended September 30,
		2022				2021
Type of products or services
QCaaS		$	1,346			$	980
Professional services			347				306
Other revenue			2				21
Total revenue, net		$	1,695			$	1,307
Timing of revenue recognition
Revenue recognized over the time		$	1,660			$	1,247
Revenue recognized at a point in time			35				60
Total revenue, net		$	1,695			$	1,307

		Nine months ended September 30,
		2022				2021
Type of products or services
QCaaS		$	3,905			$	3,063
Professional services			812				736
Other revenue			61				54
Total revenue, net		$	4,778			$	3,853
Timing of revenue recognition
Revenue recognized over the time		$	4,618			$	3,773
Revenue recognized at a point in time			160				80
Total revenue, net		$	4,778			$	3,853

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 September 30, 2022 and December 31, 2021 (in thousands):

		September 30,				December 31,
		2022				2021
Contract assets:
Trade account receivable		$	740			$	421
Unbilled receivables, which are included in ‘Prepaid expenses and other current assets’			252				17
Total contract assets			992				438
Contract liabilities:
Deferred revenue, current			1,989				2,665
Deferred revenue, noncurrent			—				54
Customer deposit, which are included in ‘Accrued expenses and other current liabilities’			21				21
Total contract liabilities		$	2,010			$	2,740

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

		September 30,				December 31,
		2022				2021
Balance at beginning of period		$	2,719			$	4,713
Deferral of revenue			3,554				4,092
Recognition of deferred revenue			(4,284	)			(6,086	)
Balance at end of period		$	1,989			$	2,719

DWave System [Member]

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

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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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