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Revenue Recognition | 6 Months Ended
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Oct. 29, 2022
Revenue from Contract with Customer [Abstract] |
Revenue Recognition | Revenue Recognition Disaggregation of revenue The following table presents our disaggregation of revenue by segments:
| Three Months Ended October 29, 2022
Commercial |  | Live Events |  | High School Park and Recreation |  | Transportation |  | International |  | Total
Type of performance obligation |  |  |  |  |  |  |  |  |  |  |
Unique configuration | $ | 5,582 |  |  | $ | 52,862 |  |  | $ | 7,856 |  |  | $ | 11,398 |  |  | $ | 6,123 |  |  | $ | 83,821 |
Limited configuration | 26,768 |  |  | 9,675 |  |  | 32,975 |  |  | 4,542 |  |  | 14,285 |  |  | 88,245 |
Service and other | 4,697 |  |  | 6,702 |  |  | 1,175 |  |  | 739 |  |  | 2,060 |  |  | 15,373 |
| $ | 37,047 |  |  | $ | 69,239 |  |  | $ | 42,006 |  |  | $ | 16,679 |  |  | $ | 22,468 |  |  | $ | 187,439 |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |
Goods/services transferred at a point in time | $ | 28,078 |  |  | $ | 11,682 |  |  | $ | 31,129 |  |  | $ | 4,749 |  |  | $ | 15,019 |  |  | $ | 90,657 |
Goods/services transferred over time | 8,969 |  |  | 57,557 |  |  | 10,877 |  |  | 11,930 |  |  | 7,449 |  |  | 96,782 |
| $ | 37,047 |  |  | $ | 69,239 |  |  | $ | 42,006 |  |  | $ | 16,679 |  |  | $ | 22,468 |  |  | $ | 187,439 |
| Six Months Ended October 29, 2022
Commercial |  | Live Events |  | High School Park and Recreation |  | Transportation |  | International |  | Total
Type of performance obligation |  |  |  |  |  |  |  |  |  |  |
Unique configuration | $ | 10,269 |  |  | $ | 95,030 |  |  | $ | 14,448 |  |  | $ | 23,884 |  |  | $ | 12,624 |  |  | $ | 156,255 |
Limited configuration | 58,544 |  |  | 18,155 |  |  | 61,258 |  |  | 10,641 |  |  | 25,786 |  |  | 174,384 |
Service and other | 8,352 |  |  | 12,437 |  |  | 2,109 |  |  | 1,694 |  |  | 4,128 |  |  | 28,720 |
| $ | 77,165 |  |  | $ | 125,622 |  |  | $ | 77,815 |  |  | $ | 36,219 |  |  | $ | 42,538 |  |  | $ | 359,359 |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |
Goods/services transferred at a point in time | $ | 60,635 |  |  | $ | 20,904 |  |  | $ | 58,219 |  |  | $ | 11,131 |  |  | $ | 26,895 |  |  | $ | 177,784 |
Goods/services transferred over time | 16,530 |  |  | 104,718 |  |  | 19,596 |  |  | 25,088 |  |  | 15,643 |  |  | 181,575 |
| $ | 77,165 |  |  | $ | 125,622 |  |  | $ | 77,815 |  |  | $ | 36,219 |  |  | $ | 42,538 |  |  | $ | 359,359 |
| Three Months Ended October 30, 2021
Commercial |  | Live Events |  | High School Park and Recreation |  | Transportation |  | International |  | Total
Type of performance obligation |  |  |  |  |  |  |  |  |  |  |
Unique configuration | $ | 4,559 |  |  | $ | 43,528 |  |  | $ | 6,908 |  |  | $ | 8,976 |  |  | $ | 11,562 |  |  | $ | 75,533 |
Limited configuration | 25,977 |  |  | 8,825 |  |  | 24,916 |  |  | 4,552 |  |  | 10,466 |  |  | 74,736 |
Service and other | 3,927 |  |  | 7,043 |  |  | 923 |  |  | 525 |  |  | 1,790 |  |  | 14,208 |
| $ | 34,463 |  |  | $ | 59,396 |  |  | $ | 32,747 |  |  | $ | 14,053 |  |  | $ | 23,818 |  |  | $ | 164,477 |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |
Goods/services transferred at a point in time | $ | 26,362 |  |  | $ | 11,508 |  |  | $ | 23,115 |  |  | $ | 4,634 |  |  | $ | 10,815 |  |  | $ | 76,434 |
Goods/services transferred over time | 8,101 |  |  | 47,888 |  |  | 9,632 |  |  | 9,419 |  |  | 13,003 |  |  | 88,043 |
| $ | 34,463 |  |  | $ | 59,396 |  |  | $ | 32,747 |  |  | $ | 14,053 |  |  | $ | 23,818 |  |  | $ | 164,477 |
| Six Months Ended October 30, 2021
Commercial |  | Live Events |  | High School Park and Recreation |  | Transportation |  | International |  | Total
Type of performance obligation |  |  |  |  |  |  |  |  |  |  |
Unique configuration | $ | 8,146 |  |  | $ | 85,036 |  |  | $ | 11,074 |  |  | $ | 15,517 |  |  | $ | 17,445 |  |  | $ | 137,218 |
Limited configuration | 51,884 |  |  | 14,667 |  |  | 47,873 |  |  | 9,904 |  |  | 22,011 |  |  | 146,339 |
Service and other | 7,214 |  |  | 12,080 |  |  | 1,694 |  |  | 1,190 |  |  | 3,474 |  |  | 25,652 |
| $ | 67,244 |  |  | $ | 111,783 |  |  | $ | 60,641 |  |  | $ | 26,611 |  |  | $ | 42,930 |  |  | $ | 309,209 |
Timing of revenue recognition |  |  |  |  |  |  |  |  |  |  |
Goods/services transferred at a point in time | $ | 52,741 |  |  | $ | 18,337 |  |  | $ | 45,056 |  |  | $ | 10,205 |  |  | $ | 22,834 |  |  | $ | 149,173 |
Goods/services transferred over time | 14,503 |  |  | 93,446 |  |  | 15,585 |  |  | 16,406 |  |  | 20,096 |  |  | 160,036 |
| $ | 67,244 |  |  | $ | 111,783 |  |  | $ | 60,641 |  |  | $ | 26,611 |  |  | $ | 42,930 |  |  | $ | 309,209 |
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 customers in excess of revenue recognized to date. The following table reflects the changes in our contract assets and liabilities:
| October 29, 2022 |  | April 30, 2022 |  | Dollar Change |  | Percent Change
Contract assets | $ | 39,330 |  |  | $ | 41,687 |  |  | $ | (2,357) |  |  | (5.7) | %
Contract liabilities - current | 90,403 |  |  | 90,393 |  |  | 10 |  |  | — |
Contract liabilities - noncurrent | 12,303 |  |  | 10,998 |  |  | 1,305 |  |  | 11.9 |
The changes in our contract assets and contract liabilities from April 30, 2022 to October 29, 2022 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 impairments of contract assets for the six months ended October 29, 2022. For service-type warranty contracts, we allocate revenue to this performance obligation, recognize the revenue over time, and recognize costs as incurred. Earned and unearned revenues for these contracts are included in the "Contract assets" and "Contract liabilities". Changes in unearned service-type warranty contracts, net were as follows:
| October 29, 2022
Balance at beginning of period | $ | 26,346 |
New contracts sold | 25,860 |
Less: reductions for revenue recognized | (21,381) |
Foreign currency translation and other | (270) |
Balance at end of period | $ | 30,555 |
Contracts in progress identified as loss contracts as of October 29, 2022 were $482 and as of April 30, 2022 were immaterial. Loss provisions are recorded in the "Accrued expenses" line item in our condensed consolidated balance sheets. During the six months ended October 29, 2022, we recognized revenue of $65,533 related to our contract liabilities as of April 30, 2022. Remaining performance obligations As of October 29, 2022, the aggregate amount of the transaction price allocated to the remaining performance obligations was $524,251. Remaining performance obligations related to product and service agreements at October 29, 2022 were $463,084 and $61,167, respectively. We expect approximately $467,498 of our remaining performance obligations to be recognized over the next 12 months, with the remainder recognized thereafter. 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.

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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 https://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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 + Details
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