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Revenue | 12 Months Ended
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Dec. 31, 2020
Revenue |
Revenue | 19. Revenue, as restated ​ Disaggregation of revenue ​ The following table provides information about disaggregation of revenue (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Major products/services lines | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended December 31,
​ | ​ | ​ | ​ | ​ | 2019 | ​ | 2018
​ | ​ | 2020 | ​ | (as restated) | ​ | (as restated)
Sales of fuel cell systems | ​ | $ | (55,091) | ​ | $ | 130,757 | ​ | $ | 75,029
Sale of hydrogen infrastructure | ​ | ​ | (39,204) | ​ | ​ | 19,163 | ​ | ​ | 32,146
Services performed on fuel cell systems and related infrastructure | ​ | ​ | (9,801) | ​ | ​ | 25,217 | ​ | ​ | 22,002
Power Purchase Agreements | ​ | ​ | 26,620 | ​ | ​ | 25,553 | ​ | ​ | 22,569
Fuel delivered to customers | ​ | ​ | (16,072) | ​ | ​ | 29,099 | ​ | ​ | 22,469
Other | ​ | ​ | 311 | ​ | ​ | 186 | ​ | ​ | —
Net revenue | ​ | $ | (93,237) | ​ | $ | 229,975 | ​ | $ | 174,215
​ Contract balances ​ The following table provides information about receivables, contract assets and contract liabilities from contracts with customers (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2020 | ​ | 2019
Accounts receivable | ​ | $ | 43,041 | ​ | $ | 25,768
Contract assets | ​ | ​ | 18,189 | ​ | ​ | 13,251
Contract liabilities | ​ | ​ | 76,285 | ​ | ​ | 40,743
​ Contract assets relate to contracts for which revenue is recognized on a straight-line basis, however billings escalate over the life of a contract. Contract assets also include amounts recognized as revenue in advance of billings to customers, which are dependent upon the satisfaction of another performance obligation. These amounts are included in prepaid expenses and other assets on the consolidated balance sheet. ​ The contract liabilities relate to the advance consideration received from customers for services that will be recognized over time (primarily fuel cell and related infrastructure services). Contract liabilities also include advance consideration received from customers prior to delivery of products. These amounts are included within deferred revenue and other liabilities on the consolidated balance sheet. ​ Significant changes in the contract assets and the contract liabilities balances during the period are as follows (in thousands): ​
​ | ​ | ​ | ​
​ | ​ | ​ | ​
Contract assets | ​ | Year ended
​ | ​ | December 31, 2020
Transferred to receivables from contract assets recognized at the beginning of the period | ​ | $ | (5,483)
Revenue recognized and not billed as of the end of the period | ​ | ​ | 10,421
Net change in contract assets | ​ | $ | 4,938
​ ​
​ | ​ | ​ | ​
Contract liabilities | ​ | Year ended
​ | ​ | December 31, 2020
Increases due to cash received, net of amounts recognized as revenue during the period | ​ | $ | 100,492
Contract liabilities assumed as part of acquisitions | ​ | ​ | 2,350
Revenue recognized that was included in the contract liability balance as of the beginning of the period | ​ | ​ | (67,300)
Net change in contract liabilities | ​ | $ | 35,542
​ Estimated future revenue ​ The following table includes estimated revenue included in the backlog expected to be recognized in the future (sales of fuel cell systems and hydrogen installations are expected to be recognized as revenue within one year; sales of services and PPAs are expected to be recognized as revenue over five to seven years) related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period, including provision for common stock warrants (in thousands): ​
​ | ​ | ​ | ​
Estimated future revenue | ​ | ​ | ​
​ | ​ | December 31,
​ | ​ | 2020
Sales of fuel cell systems | ​ | $ | 16,209
Sale of hydrogen installations and other infrastructure | ​ | ​ | 28,282
Services performed on fuel cell systems and related infrastructure | ​ | ​ | 75,467
Power Purchase Agreements | ​ | ​ | 178,450
Fuel delivered to customers | ​ | ​ | 65,704
Other rental income | ​ | ​ | 3,294
Total estimated future revenue | ​ | $ | 367,406
​ Contract costs ​ Contract costs consists of capitalized commission fees and other expenses related to obtaining or fulfilling a contract. ​ Capitalized contract costs at December 31, 2020 and 2019 were $1.5 million and $0.5, respectively.

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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=121604090&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=121604090&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=121604090&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=121604090&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=121604090&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=121604090&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=121604090&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=121604090&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=121604090&loc=SL49130554-203045 + Details
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