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REVENUE RECOGNITION (Tables) | 3 Months Ended
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Mar. 31, 2024
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 March 31, 2024 |
Accounts receivable |  | $ | 119,584 |
Short-term unbilled receivables |  |  | 22,440 |
Long-term unbilled receivables |  |  | 10,278 |
Short-term contract assets |  |  | 2,747 |
Long-term contract assets |  |  | 8,688 |
Short-term deferred revenue |  |  | 19,157 |
Long-term deferred revenue |  |  | 13,292 |
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 three months ended March 31, 2024 and 2023 are as follows (in thousands):
|  | Three Months Ended March 31, 2024 |
|  | Assets |  |  | Liabilities |
Balance at December 31, 2023 |  | $ | 42,134 |  |  | $ | (59,719 | )
Revenue recognized that was previously included in deferred revenue, net |  |  | — |  |  |  | 61,095 |
Increases due to cash received |  |  | — |  |  |  | (33,323 | )
Cumulative catch-up adjustment arising from changes in estimates of transaction price, net |  |  | — |  |  |  | (502 | )
Unbilled receivables recorded, net |  |  | 2,560 |  |  |  | — |
Contract assets recorded, net |  |  | (541 | ) |  |  | — |
Net change |  |  | 2,019 |  |  |  | 27,270 |
Balance at March 31, 2024 |  | $ | 44,153 |  |  | $ | (32,449 | )
|  | Three Months Ended March 31, 2023 |
|  | Assets |  |  | Liabilities |
Balance at December 31, 2022 |  | $ | 38,457 |  |  | $ | (63,878 | )
Revenue recognized that was previously included in deferred revenue, net |  |  | — |  |  |  | 41,086 |
Increases due to cash received |  |  | — |  |  |  | (38,153 | )
Cumulative catch-up adjustment arising from changes in estimates of transaction price, net |  |  | — |  |  |  | 5,683 |
Unbilled receivables recorded, net |  |  | 11,878 |  |  |  | — |
Contract assets recorded, net |  |  | (520 | ) |  |  | — |
Transferred to receivables from unbilled receivables |  |  | (19,983 | ) |  |  | — |
Net change |  |  | (8,625 | ) |  |  | 8,616 |
Balance at March 31, 2023 |  | $ | 29,832 |  |  | $ | (55,262 | )

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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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