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REVENUE RECOGNITION
 3 Months Ended
Mar. 31, 2021
Revenue from Contract with Customer [Abstract]  
REVENUE RECOGNITION REVENUE RECOGNITION
Revenues associated with our solid waste operations are derived mainly from solid waste collection and disposal, landfill, landfill gas-to-energy, processing, transfer and recycling services in the northeastern United States. Effective January 1, 2021, we reorganized the Resource Solutions operating segment, which includes our larger-scale recycling and commodity brokerage operations along with our organics services and large scale commercial and industrial services, from our historical lines-of-service of recycling, organics and customer solutions into two lines-of-service: processing and non-processing.
Processing services consist of the receipt of recycled, sludge or other organic materials at one of our materials recovery, processing or disposal facilities, where it is then sorted, mixed and/or processed, and then disposed of or sold. Revenues from processing services are derived from municipalities and customers in the form of processing fees, tipping fees, commodity sales, and organic material sales.
Revenues from non-processing services are derived from brokerage services; overall resource management services providing a wide range of environmental services and zero waste solutions to large and complex organizations; and traditional collection, disposal and recycling services provided to large account multi-site customers. In brokerage arrangements, we act as an agent that facilitates the sale of recyclable materials between an inbound customer and an outbound customer. Revenues from the brokerage of recycled materials are recognized on a net basis at the time of shipment. In general, these fees are variable in nature.
Classification of revenues by service line reported in the three months ended March 31, 2020 has been reclassified to conform with the presentation for the three months ended March 31, 2021.
A table of revenues disaggregated by service line and timing of revenue recognition by operating segment for each of the three months ended March 31, 2021 and 2020 follows:
Three Months Ended March 31, 2021
EasternWesternResource SolutionsTotal Revenues
Collection$36,076 $61,393 $— $97,469 
Landfill5,403 13,619 — 19,022 
Transfer9,424 7,146 — 16,570 
Transportation48 2,213 — 2,261 
Landfill gas-to-energy268 1,035 — 1,303 
Processing1,126 358 17,272 18,756 
Non-processing— — 34,151 34,151 
Total revenues$52,345 $85,764 $51,423 $189,532 
Transferred at a point-in-time$44 $501 $10,092 $10,637 
Transferred over time52,301 85,263 41,331 178,895 
Total revenues$52,345 $85,764 $51,423 $189,532 
Three Months Ended March 31, 2020
EasternWesternResource SolutionsTotal Revenues
Collection$35,938 $58,623 $— $94,561 
Landfill3,544 16,310 — 19,854 
Transfer9,383 6,670 — 16,053 
Transportation47 2,671 — 2,718 
Landfill gas-to-energy385 641 — 1,026 
Processing846 291 13,818 14,955 
Non-processing— — 33,743 33,743 
Total revenues$50,143 $85,206 $47,561 $182,910 
Transferred at a point-in-time$56 $235 $4,462 $4,753 
Transferred over time50,087 84,971 43,099 178,157 
Total revenues$50,143 $85,206 $47,561 $182,910 
Payments to customers that are not in exchange for a distinct good or service are recorded as a reduction of revenues. Rebates to certain customers associated with payments for recycled or organic materials that are received and subsequently processed and sold to other third-parties amounted to $1,568 in the three months ended March 31, 2021 and $991 in the three months ended March 31, 2020. Rebates are generally recorded as a reduction of revenues upon the sale of such materials, or upon receipt of the recycled materials at our facilities. We did not record any revenues in the three months ended March 31, 2021 or March 31, 2020 from performance obligations satisfied in previous periods.
Contract receivables, which are included in Accounts receivable, net are recorded when billed or when related revenue is earned, if earlier, and represent claims against third-parties that will be settled in cash. Accounts receivable, net includes gross receivables from contracts of $67,062 and $74,162 as of March 31, 2021 and December 31, 2020, respectively. Certain customers are billed in advance and, accordingly, recognition of the related revenues is deferred as a contract liability until the services are provided and control transferred to the customer. We recognized contract liabilities of $3,082 and $2,685 as of March 31, 2021 and December 31, 2020, respectively. Due to the short term nature of advanced billings, substantially all of the deferred revenue recognized as a contract liability as of December 31, 2020 and December 31, 2019 was recognized as revenue during the three months ended March 31, 2021 and March 31, 2020, respectively, when the services were performed.