XML 47 R27.htm IDEA: XBRL DOCUMENT v3.21.2

Revenue from Contracts with Customers (Tables)

9 Months Ended

Sep. 30, 2021

Revenue from Contract with Customer [Abstract]

Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]

The following table summarizes our contract assets and contract liabilities (in millions):

			Successor									Predecessor
			September 30, 2021									December 31, 2020
Current contract assets			$	1.5								$	1.4
Noncurrent contract assets			$	—								$	.4
Current contract liabilities (deferred revenue)			$	32.5								$	57.6
Noncurrent contract liabilities (deferred revenue)			$	11.9								$	14.3

Changes in contract assets and liabilities during the period are as follows (in millions):

			Contract Assets						Contract Liabilities
Balance as of December 31, 2020 (Predecessor)			$	1.8					$	71.9
Revenue recognized in advance of right to bill customer			2.3						—
Increase due to cash received			—						10.2
Decrease due to amortization of deferred revenue that was included in the beginning contract liability balance			—						(14.8)
Decrease due to transfer to receivables during the period			(1.6)						—
Fresh start accounting revaluation			(.3)						(31.6)
Balance as of April 30, 2021 (Predecessor)			$	2.2					$	35.7
Balance as of May 1, 2021 (Successor)			$	2.2					$	35.7
Revenue recognized in advance of right to bill customer			2.3						—
Increase due to cash received			—						34.2
Decrease due to amortization of deferred revenue that was added during the period			—						(10.7)
Decrease due to transfer to receivables and payables during the period			(3.0)						(14.8)
Balance as of September 30, 2021 (Successor)			$	1.5					$	44.4

Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]

xpected future amortization of our contract liabilities and deferred costs recorded as of September 30, 2021 is set forth in the table below (in millions):

			Remaining 2021						2022						2023						2024 and Thereafter						Total
Amortization of contract liabilities			$	26.5					$	16.5					$	1.4					$	—					$	44.4
Amortization of deferred costs			$	6.5					$	11.4					$	1.4					$	—					$	19.3

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-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

+ Details

Name:	us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of expected timing for satisfying remaining performance obligation.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(1)
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130556-203045

+ Details

Name:	us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration