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REVENUE RECOGNITION (Tables) | 9 Months Ended
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Sep. 30, 2023
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, 2023 |
Accounts receivable |  | $ | 122,192 |
Short-term unbilled receivables |  |  | 21,896 |
Short-term contract assets |  |  | 2,585 |
Long-term unbilled receivables |  |  | 6,379 |
Long-term contract assets |  |  | 9,938 |
Short-term deferred revenue |  |  | 66,828 |
Long-term deferred revenue |  |  | 8,859 |
Summary of Significant Changes in Unbilled Receivables and Deferred Liabilities Balances | Significant changes in the assets and liabilities balances associated with the Company's contracts from customers for the nine months ended September 30, 2023 and 2022 are as follows (in thousands):
|  | Nine Months Ended September 30, 2023 |
|  | Assets |  |  | Liabilities |
Balance at December 31, 2022 |  | $ | 38,457 |  |  | $ | (63,878 | )
Revenue recognized that was previously included in deferred revenue, net |  |  | — |  |  |  | 143,064 |
Increases due to cash received |  |  | — |  |  |  | (159,989 | )
Cumulative catch-up adjustment arising from changes in estimates of transaction price, net |  |  | — |  |  |  | 5,116 |
Unbilled receivables recorded, net |  |  | 29,094 |  |  |  | — |
Contract assets recorded, net |  |  | (1,860 | ) |  |  | — |
Transferred to receivables from unbilled receivables |  |  | (24,893 | ) |  |  | — |
Net change |  |  | 2,341 |  |  |  | (11,809 | )
Balance at September 30, 2023 |  | $ | 40,798 |  |  | $ | (75,687 | )
|  | Nine Months Ended September 30, 2022 |
|  | Assets |  |  | Liabilities |
Balance at December 31, 2021 |  | $ | 8,127 |  |  | $ | (157,081 | )
Revenue recognized that was previously included in deferred revenue, net |  |  | — |  |  |  | 178,737 |
Increases due to cash received |  |  | — |  |  |  | (132,961 | )
Cumulative catch-up adjustment arising from changes in estimates of transaction price, net |  |  | — |  |  |  | 17,290 |
Unbilled receivables recorded, net |  |  | 5,502 |  |  |  | — |
Net change |  |  | 5,502 |  |  |  | 63,066 |
Balance at September 30, 2022 |  | $ | 13,629 |  |  | $ | (94,015 | )

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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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
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