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REVENUE RECOGNITION | 9 Months Ended
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Sep. 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 nine months ended September 30, 2020 has been reclassified to conform with the presentation for the three and nine months ended September 30, 2021. The following tables set forth revenues disaggregated by service line and timing of revenue recognition by operating segment for each of the three and nine months ended September 30, 2021 and 2020: Three Months Ended September 30, 2021
| Eastern |  | Western |  | Resource Solutions |  | Total Revenues
Collection | $ | 48,951 |  |  | $ | 69,921 |  |  | $ | — |  |  | $ | 118,872 |
Landfill | 6,622 |  |  | 18,201 |  |  | — |  |  | 24,823 |
Transfer | 16,948 |  |  | 10,375 |  |  | — |  |  | 27,323 |
Transportation | 54 |  |  | 3,393 |  |  | — |  |  | 3,447 |
Landfill gas-to-energy | 269 |  |  | 984 |  |  | — |  |  | 1,253 |
Processing | 2,310 |  |  | 649 |  |  | 27,418 |  |  | 30,377 |
Non-processing | — |  |  | — |  |  | 35,874 |  |  | 35,874 |
Total revenues | $ | 75,154 |  |  | $ | 103,523 |  |  | $ | 63,292 |  |  | $ | 241,969 |
Transferred at a point-in-time | $ | 43 |  |  | $ | 296 |  |  | $ | 19,927 |  |  | $ | 20,266 |
Transferred over time | 75,111 |  |  | 103,227 |  |  | 43,365 |  |  | 221,703 |
Total revenues | $ | 75,154 |  |  | $ | 103,523 |  |  | $ | 63,292 |  |  | $ | 241,969 |
Three Months Ended September 30, 2020
| Eastern |  | Western |  | Resource Solutions |  | Total Revenues
Collection | $ | 38,659 |  |  | $ | 63,611 |  |  | $ | — |  |  | $ | 102,270 |
Landfill | 5,694 |  |  | 17,880 |  |  | — |  |  | 23,574 |
Transfer | 11,861 |  |  | 9,756 |  |  | — |  |  | 21,617 |
Transportation | 61 |  |  | 2,348 |  |  | — |  |  | 2,409 |
Landfill gas-to-energy | 210 |  |  | 777 |  |  | — |  |  | 987 |
Processing | 1,838 |  |  | 356 |  |  | 15,701 |  |  | 17,895 |
Non-processing | — |  |  | — |  |  | 33,915 |  |  | 33,915 |
Total revenues | $ | 58,323 |  |  | $ | 94,728 |  |  | $ | 49,616 |  |  | $ | 202,667 |
Transferred at a point-in-time | $ | 52 |  |  | $ | 347 |  |  | $ | 7,736 |  |  | $ | 8,135 |
Transferred over time | 58,271 |  |  | 94,381 |  |  | 41,880 |  |  | 194,532 |
Total revenues | $ | 58,323 |  |  | $ | 94,728 |  |  | $ | 49,616 |  |  | $ | 202,667 |
Nine Months Ended September 30, 2021
| Eastern |  | Western |  | Resource Solutions |  | Total Revenues
Collection | $ | 124,389 |  |  | $ | 199,278 |  |  | $ | — |  |  | $ | 323,667 |
Landfill | 18,143 |  |  | 48,336 |  |  | — |  |  | 66,479 |
Transfer | 39,847 |  |  | 27,498 |  |  | — |  |  | 67,345 |
Transportation | 148 |  |  | 8,646 |  |  | — |  |  | 8,794 |
Landfill gas-to-energy | 784 |  |  | 2,873 |  |  | — |  |  | 3,657 |
Processing | 5,246 |  |  | 1,508 |  |  | 65,721 |  |  | 72,475 |
Non-processing | — |  |  | — |  |  | 104,958 |  |  | 104,958 |
Total revenues | $ | 188,557 |  |  | $ | 288,139 |  |  | $ | 170,679 |  |  | $ | 647,375 |
Transferred at a point-in-time | $ | 125 |  |  | $ | 1,284 |  |  | $ | 44,964 |  |  | $ | 46,373 |
Transferred over time | 188,432 |  |  | 286,855 |  |  | 125,715 |  |  | 601,002 |
Total revenues | $ | 188,557 |  |  | $ | 288,139 |  |  | $ | 170,679 |  |  | $ | 647,375 |
Nine Months Ended September 30, 2020
| Eastern |  | Western |  | Resource Solutions |  | Total Revenues
Collection | $ | 110,059 |  |  | $ | 180,778 |  |  | $ | — |  |  | $ | 290,837 |
Landfill | 13,807 |  |  | 49,409 |  |  | — |  |  | 63,216 |
Transfer | 32,695 |  |  | 25,429 |  |  | — |  |  | 58,124 |
Transportation | 159 |  |  | 8,472 |  |  | — |  |  | 8,631 |
Landfill gas-to-energy | 793 |  |  | 2,138 |  |  | — |  |  | 2,931 |
Processing | 4,290 |  |  | 992 |  |  | 45,724 |  |  | 51,006 |
Non-processing | — |  |  | — |  |  | 99,599 |  |  | 99,599 |
Total revenues | $ | 161,803 |  |  | $ | 267,218 |  |  | $ | 145,323 |  |  | $ | 574,344 |
Transferred at a point-in-time | $ | 177 |  |  | $ | 949 |  |  | $ | 20,428 |  |  | $ | 21,554 |
Transferred over time | 161,626 |  |  | 266,269 |  |  | 124,895 |  |  | 552,790 |
Total revenues | $ | 161,803 |  |  | $ | 267,218 |  |  | $ | 145,323 |  |  | $ | 574,344 |
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 $4,341 and $8,440 in the three and nine months ended September 30, 2021, respectively, and $1,018 and $3,555 in the three and nine months ended September 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 nine months ended September 30, 2021 or September 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 $91,469 and $74,162 as of September 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 $3,422 and $2,685 as of September 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 nine months ended September 30, 2021 and September 30, 2020, respectively, when the services were performed.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130556-203045 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130550-203045 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130558-203045 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045 + Details
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