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REVENUE
 12 Months Ended
Dec. 31, 2022
Revenue from Contract with Customer [Abstract]  
REVENUE REVENUE
Disaggregation of Revenue
The Company disaggregates revenue from contracts with customers by payor type. The Company believes these categories aggregate the payor types by nature, amount, timing and uncertainty of its revenue streams. Disaggregated revenue by payor type and major service line for the years ended December 31, 2022, 2021, and 2020 were as follows (in thousands):
Year Ended December 31,
202220212020
Contracted third-party payors$223,984 $193,871 $135,939 
Centers for Medicare and Medicaid103,032 44,529 72,536 
Healthcare institutions59,772 57,496 41,396 
Non-contracted third-party payors24,133 26,929 15,295 
Total$410,921 $322,825 $265,166 
Revenue generated from the United States comprised substantially all of the Company's revenue. No other country comprised 10% or greater of the Company's revenue during each of the years ended December 31, 2022, 2021, and 2020.
Contract Liabilities
ASC 606, Revenue from Contracts with Customers, requires an entity to present a revenue contract as a contract liability when the Company has an obligation to transfer goods or services to a customer for which the Company has received consideration from the customer, or an amount of consideration from the customer is due and unconditional (whichever is earlier).
Certain of the Company’s customers pay the Company directly for the Zio XT service upon shipment of devices. Such advance payments are contract liabilities and are recorded as deferred revenue and revenue is recognized when reports are delivered to the healthcare provider. During the year ended December 31, 2022, $3.0 million relating to the contract liability balance at the beginning of 2022 was recognized as revenue. Total revenue recognized during the year ended December 31, 2021 that was included in the contract liability balance at the beginning of 2021 was $0.9 million.
Contract Costs
Under ASC 340, Other Assets and Deferred Costs ("ASC 340"), the incremental costs of obtaining a contract with a customer are recognized as an asset. Incremental costs of obtaining a contract are those costs that an entity incurs to obtain a contract with a customer that it would not have incurred if the contract had not been obtained.
The Company’s current commission programs are considered incremental. However, as a practical expedient, ASC 340 permits the Company to immediately expense contract acquisition costs, because the asset that would have resulted from capitalizing these costs will be amortized in one year or less.