Note 4. Revenue Recognition

Disaggregation of revenue

In accordance with ASC 606-10-50, we disaggregate revenue from contracts with customers by the type of performance obligation and the timing of revenue recognition. We determine that disaggregating revenue in these categories achieves the disclosure objective to depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors and to enable users of financial statements to understand the relationship to each reportable segment.

The following table presents our disaggregation of revenue by segments:



	Three Months Ended November 2, 2019
	Commercial		Live Events		High School Park and Recreation		Transportation		International		Total
Type of performance obligation
Unique configuration	$	9,007	$	41,413	$	5,186	$	12,419	$	10,542	$	78,567
Limited configuration	26,654		11,513		24,127		7,383		13,124		82,801
Service and other	3,990		6,393		880		528		1,752		13,543
	$	39,651	$	59,319	$	30,193	$	20,330	$	25,418	$	174,911
Timing of revenue recognition
Goods/services transferred at a point in time	$	27,304	$	13,169	$	22,112	$	7,521	$	13,500	$	83,606
Goods/services transferred over time	12,347		46,150		8,081		12,809		11,918		91,305
	$	39,651	$	59,319	$	30,193	$	20,330	$	25,418	$	174,911

	Six Months Ended November 2, 2019
	Commercial		Live Events		High School Park and Recreation		Transportation		International		Total
Type of performance obligation
Unique configuration	$	21,972	$	87,000	$	11,216	$	24,316	$	26,220	$	170,724
Limited configuration	53,889		19,226		47,927		13,970		23,054		158,066
Service and other	7,825		12,399		1,515		1,062		3,576		26,377
	$	83,686	$	118,625	$	60,658	$	39,348	$	52,850	$	355,167
Timing of revenue recognition
Goods/services transferred at a point in time	$	55,007	$	22,289	$	44,711	$	14,218	$	23,688	$	159,913
Goods/services transferred over time	28,679		96,336		15,947		25,130		29,162		195,254
	$	83,686	$	118,625	$	60,658	$	39,348	$	52,850	$	355,167



	Three Months Ended October 27, 2018
	Commercial		Live Events		High School Park and Recreation		Transportation		International		Total
Type of performance obligation
Unique configuration	$	11,426	$	38,283	$	6,671	$	10,427	$	10,776	$	77,583
Limited configuration	31,385		11,467		24,381		7,195		9,851		84,279
Service and other	3,258		5,349		528		455		1,240		10,830
	$	46,069	$	55,099	$	31,580	$	18,077	$	21,867	$	172,692
Timing of revenue recognition
Goods/services transferred at a point in time	$	31,896	$	12,558	$	22,060	$	7,267	$	10,126	$	83,907
Goods/services transferred over time	14,173		42,541		9,520		10,810		11,741		88,785
	$	46,069	$	55,099	$	31,580	$	18,077	$	21,867	$	172,692

	Six Months Ended October 27, 2018
	Commercial		Live Events		High School Park and Recreation		Transportation		International		Total
Type of performance obligation
Unique configuration	$	14,475	$	77,204	$	15,614	$	20,045	$	26,992	$	154,330
Limited configuration	55,252		17,285		42,928		14,278		20,629		150,372
Service and other	6,911		10,082		1,158		911		3,116		22,178
	$	76,638	$	104,571	$	59,700	$	35,234	$	50,737	$	326,880
Timing of revenue recognition
Goods/services transferred at a point in time	$	56,479	$	19,360	$	39,058	$	14,499	$	21,662	$	151,058
Goods/services transferred over time	20,159		85,211		20,642		20,735		29,075		175,822
	$	76,638	$	104,571	$	59,700	$	35,234	$	50,737	$	326,880

See "Note 5. Segment Reporting" for a disaggregation of revenue by geography.

Contract balances

Contract assets represent revenue recognized in excess of amounts billed and include unbilled receivables. Unbilled receivables, which represent an unconditional right to payment subject only to the passage of time, are reclassified to accounts receivable when they are billed according to the contract terms. Contract liabilities represent amounts billed to the clients in excess of revenue recognized to date.

The following table reflects the changes in our contract assets and liabilities:



	November 2, 2019		April 27, 2019		Dollar Change		Percent Change
Contract assets	$	34,395	$	33,704	$	691	2.1	%
Contract liabilities - current	48,387		47,178		1,209		2.6
Contract liabilities - noncurrent	10,578		10,053		525		5.2

The changes in our contract assets and contract liabilities from April 27, 2019 to November 2, 2019 were due to the timing of billing schedules and revenue recognition, which can vary significantly depending on the contractual payment terms and the seasonality of the sports markets. We had no material impairments of contract assets for the six months ended November 2, 2019.

As of April 27, 2019, we had six contracts in progress that were identified as loss contracts, for which we recorded a provision for losses of $2,353 and two remaining contracts with loss estimates of $360 as of November 2, 2019. These were included in the "Accrued expenses" line item in our condensed consolidated balance sheets.

During the six months ended November 2, 2019, we recognized revenue of $39,352 related to our contract liabilities as of April 27, 2019.

Remaining performance obligations

As of November 2, 2019, the aggregate amount of the transaction price allocated to the remaining performance obligations was $239,902. We expect approximately $202,745 of our remaining performance obligations to be recognized over the next 12 months with the remainder recognized thereafter. Remaining performance obligations related to product and service agreements are $182,050 and $57,852, respectively. Although remaining performance obligations reflect business that is considered to be legally binding, cancellations, deferrals or scope adjustments may occur. Any known project cancellations, revisions to project scope and cost, foreign currency exchange fluctuations and project deferrals are reflected or excluded in the remaining performance obligation balance, as appropriate.