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REVENUE RECOGNITION
6 Months Ended
Jun. 30, 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 and six months ended June 30, 2020 has been reclassified to conform with the presentation for the three and six months ended June 30, 2021.
A table of revenues disaggregated by service line and timing of revenue recognition by operating segment for each of the three and six months ended June 30, 2021 and 2020 follows:
Three Months Ended June 30, 2021
EasternWesternResource SolutionsTotal Revenues
Collection$39,364 $67,963 $— $107,327 
Landfill6,118 16,517 — 22,635 
Transfer13,475 9,976 — 23,451 
Transportation47 3,040 — 3,087 
Landfill gas-to-energy246 854 — 1,100 
Processing1,808 502 21,031 23,341 
Non-processing— — 34,934 34,934 
Total revenues$61,058 $98,852 $55,965 $215,875 
Transferred at a point-in-time$38 $487 $14,944 $15,469 
Transferred over time61,020 98,365 41,021 200,406 
Total revenues$61,058 $98,852 $55,965 $215,875 
Three Months Ended June 30, 2020
EasternWesternResource SolutionsTotal Revenues
Collection$35,463 $58,545 $— $94,008 
Landfill4,568 15,218 — 19,786 
Transfer11,451 9,003 — 20,454 
Transportation52 3,454 — 3,506 
Landfill gas-to-energy197 721 — 918 
Processing1,605 345 16,205 18,155 
Non-processing— — 31,940 31,940 
Total revenues$53,336 $87,286 $48,145 $188,767 
Transferred at a point-in-time$69 $367 $8,231 $8,667 
Transferred over time53,267 86,919 39,914 180,100 
Total revenues$53,336 $87,286 $48,145 $188,767 
Six Months Ended June 30, 2021
EasternWesternResource SolutionsTotal Revenues
Collection$75,440 $129,356 $— $204,796 
Landfill11,520 30,136 — 41,656 
Transfer22,899 17,123 — 40,022 
Transportation95 5,253 — 5,348 
Landfill gas-to-energy515 1,888 — 2,403 
Processing2,934 860 38,302 42,096 
Non-processing— — 69,085 69,085 
Total revenues$113,403 $184,616 $107,387 $405,406 
Transferred at a point-in-time$82 $988 $25,036 $26,106 
Transferred over time113,321 183,628 82,351 379,300 
Total revenues$113,403 $184,616 $107,387 $405,406 
Six Months Ended June 30, 2020
EasternWesternResource SolutionsTotal Revenues
Collection$71,400 $117,168 $— $188,568 
Landfill8,112 31,528 — 39,640 
Transfer20,834 15,673 — 36,507 
Transportation99 6,125 — 6,224 
Landfill gas-to-energy583 1,361 — 1,944 
Processing2,451 636 30,023 33,110 
Non-processing— — 65,683 65,683 
Total revenues$103,479 $172,491 $95,706 $371,676 
Transferred at a point-in-time$125 $602 $12,692 $13,419 
Transferred over time103,354 171,889 83,014 358,257 
Total revenues$103,479 $172,491 $95,706 $371,676 

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 $2,532 and $4,100 in the three and six months ended June 30, 2021, respectively, and $1,546 and $2,537 in the three and six months ended June 30, 2020, respectively. 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 and six months ended June 30, 2021 or June 30, 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 $79,712 and $74,162 as of June 30, 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 $3,133 and $2,685 as of June 30, 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 six months ended June 30, 2021 and June 30, 2020, respectively, when the services were performed.