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Revenue Recognition | 9 Months Ended
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Sep. 30, 2019
Revenue from Contract with Customer [Abstract] |
Revenue Recognition | Revenue Recognition Beginning on January 1, 2018, the Company recognizes revenue under ASC 606, Revenue from Contracts with Customers. The principle of the revenue standard is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration the company expects to be entitled in exchange for those goods or services. The Company applies the five-step model, as described in ASU 2014-09 Revenue from Contracts with Customers, to contracts when it is probable the Company will collect the consideration it expects in exchange for the goods and services transferred to customers. The following steps are applied to achieve that principle: Step 1: Identify the contract with the customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when the company satisfies a performance obligation The Company's performance obligations are satisfied when services are received by the customer and when the customer takes title to the product and assumes the significant risks and rewards of ownership. Performance Obligations Outstanding The Company's performance obligations outstanding represent the transaction price of firm, non-cancellable orders, with expected delivery dates to customers subsequent to September 30, 2019 and December 31, 2018, respectively, for work that has not been performed. The aggregate outstanding performance obligations attributable to the Company's two reporting segments, Restaurant/Retail and Government, is as follows:
(in thousands) | Balance at September 30, 2019
| Current - under one year | Non-current - over one year
Restaurant/Retail | $ | 10,814 |  | $ | 4,148 |
Government | — |  | — |
TOTAL | $ | 10,814 |  | $ | 4,148 |
(in thousands) | Balance at December 31, 2018
| Current - under one year | Non-current - over one year
Restaurant/Retail | $ | 9,320 |  | $ | 4,407 |
Government | 325 |  | — |
TOTAL | $ | 9,645 |  | $ | 4,407 |
Most performance obligations over one year are related to service and support contracts, approximately 72% of which we expect to fulfill within the one-year period and 100% within 60 months. During the three and nine months ended September 30, 2019, we recognized revenue of $2.1 million and $8.6 million, respectively, that was included in contract liabilities at the beginning of the period. The value of existing Government contracts at September 30, 2019, net of amounts relating to work performed to that date, was approximately $201.6 million, of which $59.1 million was funded. The value of existing Government contracts at December 31, 2018, net of amounts relating to work performed to that date, was approximately $138.6 million, of which $30.2 million was funded. Funded amounts represent those amounts committed under contract by Government agencies and prime contractors. Disaggregated Revenue The Company disaggregates revenue from contracts from customers by major product group for each of the reporting segments as it believes it best depicts how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. Disaggregation of revenue for the three and nine months ended September 30, 2019 and September 30, 2018 is as follows:
(in thousands) | Three months ended September 30, 2019
| Restaurant/Retail - Point in Time | Restaurant/Retail - Over Time | Government - Over Time
Restaurant/Retail | $ | 23,599 |  | $ | 5,508 |  | $ | — |
Grocery | 335 |  | 399 |  | — |
Mission Systems | — |  | — |  | 8,420 |
ISR Solutions | — |  | — |  | 7,119 |
TOTAL | $ | 23,934 |  | $ | 5,907 |  | $ | 15,539 |
(in thousands) | Three months ended September 30, 2018
| Restaurant/Retail - Point in Time | Restaurant/Retail - Over Time | Government - Over Time
Restaurant/Retail | $ | 21,761 |  | $ | 5,727 |  | $ | — |
Grocery | 691 |  | 747 |  | — |
Mission Systems | — |  | — |  | 8,283 |
ISR Solutions | — |  | — |  | 9,153 |
TOTAL | $ | 22,452 |  | $ | 6,474 |  | $ | 17,436 |
(in thousands) | Nine months ended September 30, 2019
| Restaurant/Retail - Point in Time | Restaurant/Retail - Over Time | Government - Over Time
Restaurant/Retail | $ | 65,849 |  | $ | 18,718 |  | $ | — |
Grocery | 1,067 |  | 2,029 |  | — |
Mission Systems | — |  | — |  | 25,161 |
ISR Solutions | — |  | — |  | 21,485 |
TOTAL | $ | 66,916 |  | $ | 20,747 |  | $ | 46,646 |
(in thousands) | Nine months ended September 30, 2018
| Restaurant/Retail - Point in Time | Restaurant/Retail - Over Time | Government - Over Time
Restaurant/Retail | $ | 81,422 |  | $ | 17,258 |  | $ | — |
Grocery | 2,251 |  | 2,342 |  | — |
Mission Systems | — |  | — |  | 25,324 |
ISR Solutions | — |  | — |  | 25,997 |
TOTAL | $ | 83,673 |  | $ | 19,600 |  | $ | 51,321 |
Practical Expedients and Exemptions The Company generally expenses sales commissions when incurred because the amortization period is less than one year or the total amount of commissions is immaterial. We record these expenses in selling, general and administrative. We elected to exclude from the measurement of transaction price all taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction and collected by the Company from a customer (for example, sales, use, value added, and some excise taxes).

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -URI http://asc.fasb.org/topic&trid=2122369 + Details
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