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REVENUE RECOGNITION
9 Months Ended
Sep. 30, 2024
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 services, including landfill, transfer station and transportation services, landfill gas-to-energy services and processing services. Revenues associated with our resource renewal operations are derived from processing services and non-processing services, which we refer to as our National Accounts business.
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, 2024 and 2023:
Three Months Ended September 30, 2024
EasternWestern
Mid-Atlantic
Resource SolutionsTotal Revenues
Collection$79,291 $109,740 $63,548 $— $252,579 
Landfill7,745 18,019 — — 25,764 
Transfer station18,862 16,890 457 — 36,209 
Transportation1,363 4,117 — — 5,480 
Landfill gas-to-energy301 1,350 — — 1,651 
Processing2,842 640 — 34,954 38,436 
National Accounts— — — 51,508 51,508 
Total revenues$110,404 $150,756 $64,005 $86,462 $411,627 
Transferred at a point-in-time$122 $645 $— $16,588 $17,355 
Transferred over time110,282 150,111 64,005 69,874 394,272 
Total revenues$110,404 $150,756 $64,005 $86,462 $411,627 

Three Months Ended September 30, 2023
EasternWesternMid-Atlantic (1)Resource SolutionsTotal Revenues
Collection$68,944 $93,924 $43,225 $— $206,093 
Landfill7,588 18,563 — — 26,151 
Transfer station16,963 17,491 497 — 34,951 
Transportation1,328 3,907 — — 5,235 
Landfill gas-to-energy208 1,589 — — 1,797 
Processing2,476 545 — 27,782 30,803 
National Accounts— — — 47,705 47,705 
Total revenues$97,507 $136,019 $43,722 $75,487 $352,735 
Transferred at a point-in-time$121 $651 $— $8,549 $9,321 
Transferred over time97,386 135,368 43,722 66,938 343,414 
Total revenues$97,507 $136,019 $43,722 $75,487 $352,735 

Nine Months Ended September 30, 2024
EasternWesternMid-AtlanticResource SolutionsTotal Revenues
Collection$225,622 $315,546 $146,728 $— $687,896 
Landfill21,940 48,156 — — 70,096 
Transfer station
51,626 45,111 1,292 — 98,029 
Transportation4,071 10,520 — — 14,591 
Landfill gas-to-energy1,298 4,846 — — 6,144 
Processing6,342 1,948 — 97,992 106,282 
National Accounts
— — — 146,759 146,759 
Total revenues$310,899 $426,127 $148,020 $244,751 $1,129,797 
Transferred at a point-in-time$361 $1,940 $— $44,304 $46,605 
Transferred over time310,538 424,187 148,020 200,447 1,083,192 
Total revenues$310,899 $426,127 $148,020 $244,751 $1,129,797 
Nine Months Ended September 30, 2023
EasternWesternMid-Atlantic (1)Resource SolutionsTotal Revenues
Collection$194,801 $257,891 $43,225 $— $495,917 
Landfill21,109 53,943 — — 75,052 
Transfer station
48,643 42,181 497 — 91,321 
Transportation3,718 11,342 — — 15,060 
Landfill gas-to-energy594 4,448 — — 5,042 
Processing5,875 1,476 — 75,970 83,321 
National Accounts
— — — 139,262 139,262 
Total revenues$274,740 $371,281 $43,722 $215,232 $904,975 
Transferred at a point-in-time$339 $2,072 $— $23,121 $25,532 
Transferred over time274,401 369,209 43,722 192,111 879,443 
Total revenues$274,740 $371,281 $43,722 $215,232 $904,975 
(1)Operations under the Mid-Atlantic region commenced July 1, 2023.
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 $9,084 and $24,615 in the three and nine months ended September 30, 2024, respectively, and $4,617 and $17,575 in the three and nine months ended September 30, 2023, 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 revenues in the three and nine months ended September 30, 2024 or September 30, 2023 from performance obligations satisfied in previous periods.
Contract receivables, which are included in accounts receivable, net in our consolidated balance sheets 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 receivables from contracts of $174,216 and $158,931 as of September 30, 2024 and December 31, 2023, respectively. Certain customers are billed in advance and, accordingly, recognition of the related revenues for which payment has been received is deferred as a contract liability until the services are provided and control transferred to the customer. We recognized contract liabilities of $47,798 and $31,472 as of September 30, 2024 and December 31, 2023, 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, 2023 and December 31, 2022 was recognized as revenue during the nine months ended September 30, 2024 and September 30, 2023, respectively, when the services were performed.