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REVENUE RECOGNITION
 9 Months Ended
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
EasternWesternResource SolutionsTotal Revenues
Collection$48,951 $69,921 $— $118,872 
Landfill6,622 18,201 — 24,823 
Transfer16,948 10,375 — 27,323 
Transportation54 3,393 — 3,447 
Landfill gas-to-energy269 984 — 1,253 
Processing2,310 649 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 time75,111 103,227 43,365 221,703 
Total revenues$75,154 $103,523 $63,292 $241,969 
Three Months Ended September 30, 2020
EasternWesternResource SolutionsTotal Revenues
Collection$38,659 $63,611 $— $102,270 
Landfill5,694 17,880 — 23,574 
Transfer11,861 9,756 — 21,617 
Transportation61 2,348 — 2,409 
Landfill gas-to-energy210 777 — 987 
Processing1,838 356 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 time58,271 94,381 41,880 194,532 
Total revenues$58,323 $94,728 $49,616 $202,667 
Nine Months Ended September 30, 2021
EasternWesternResource SolutionsTotal Revenues
Collection$124,389 $199,278 $— $323,667 
Landfill18,143 48,336 — 66,479 
Transfer39,847 27,498 — 67,345 
Transportation148 8,646 — 8,794 
Landfill gas-to-energy784 2,873 — 3,657 
Processing5,246 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 time188,432 286,855 125,715 601,002 
Total revenues$188,557 $288,139 $170,679 $647,375 
Nine Months Ended September 30, 2020
EasternWesternResource SolutionsTotal Revenues
Collection$110,059 $180,778 $— $290,837 
Landfill13,807 49,409 — 63,216 
Transfer32,695 25,429 — 58,124 
Transportation159 8,472 — 8,631 
Landfill gas-to-energy793 2,138 — 2,931 
Processing4,290 992 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 time161,626 266,269 124,895 552,790 
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.