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REVENUE RECOGNITION (Tables) | 9 Months Ended
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Sep. 30, 2021
Revenue From Contract With Customer [Abstract] |
Schedule of Assets and Liabilities Associated with Contracts from Customers | The following table provides information about assets and liabilities associated with our contracts from customers (in thousands):
|  | As of September 30, 2021 |
Accounts receivable |  | $ | 96,235 |
Short-term unbilled receivables |  |  | 27,491 |
Long-term unbilled receivables |  |  | — |
Short-term deferred revenue |  |  | 123,475 |
Long-term deferred revenue |  |  | 43,458 |
Summary of Significant Changes in Unbilled Receivables and Deferred Liabilities Balances | Significant changes in the unbilled receivables and deferred liabilities balances for the nine months ended September 30, 2021 and 2020, are as follows (in thousands):
|  | Nine Months Ended September 30, 2021 |
|  | Unbilled Receivables |  |  | Deferred Revenue |
Balance at December 31, 2020 |  | $ | 10,429 |  |  | $ | (162,301 | )
Revenue recognized that was previously included in deferred revenue, net |  |  | — |  |  |  | 145,535 |
Increases due to cash received |  |  | — |  |  |  | (160,021 | )
Cumulative catch-up adjustment arising from changes in estimates of transaction price, net |  |  | — |  |  |  | 9,854 |
Unbilled receivables recorded, net |  |  | 24,209 |  |  |  |
Transferred to receivables from unbilled receivables |  |  | (7,147 | ) |  |  | — |
Net change |  |  | 17,062 |  |  |  | (4,632 | )
Balance at September 30, 2021 |  | $ | 27,491 |  |  | $ | (166,933 | )
|  | Nine Months Ended September 30, 2020 |
|  | Unbilled Receivables |  |  | Deferred Revenue |
Balance at December 31, 2019 |  | $ | 1,362 |  |  | $ | (144,862 | )
Revenue recognized that was previously included in deferred revenue, net |  |  | — |  |  |  | 97,556 |
Increases due to cash received |  |  | — |  |  |  | (144,200 | )
Cumulative catch-up adjustment arising from changes in estimates of transaction price, net |  |  | — |  |  |  | 1,458 |
Unbilled receivables recorded, net |  |  | 13,494 |  |  |  | — |
Net change |  |  | 13,494 |  |  |  | (45,186 | )
Balance at September 30, 2020 |  | $ | 14,856 |  |  | $ | (190,048 | )

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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 http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045 + Details
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