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REVENUE
 9 Months Ended
Sep. 30, 2022
Revenue from Contract with Customer [Abstract]  
REVENUE REVENUE
Disaggregated Revenue
The following table shows revenue by product and services groups (in thousands):
Three Months Ended
September 30,		Nine Months Ended
September 30,
2022202120222021
Licensing, support and maintenance$11,135 $8,136 $35,743 $24,353 
Variable royalties695 739 2,266 1,913 
Other768 84 1,166 164 
Total$12,598 $8,959 $39,175 $26,430 
Contract Balances
The following table provides information about accounts receivable, net, contract assets and deferred revenue (in thousands):
As of
September 30,
2022		December 31,
2021
Accounts receivable, net$9,638 $13,873 
Contract assets$2,240 $1,486 
Deferred revenue$49,692 $49,176 
The Company recognized revenue of $9.4 million and $6.2 million for the three months ended September 30, 2022 and 2021, respectively, and $22.0 million and $14.7 million for the nine months ended September 30, 2022 and 2021, respectively, that was included in the deferred revenue balance at the beginning of the respective periods.
Contracted but unsatisfied performance obligations were $49.7 million and $49.3 million as of September 30, 2022 and December 31, 2021, respectively, and included unearned revenue and non-cancelable Flexible Spending Account (FSA) Agreements from customers where actual product selection and quantities of specific products are to be determined by customers at a future period. FSA commitments amounted to nil and $0.2 million as of September 30, 2022 and December 31, 2021, respectively. The Company has elected to exclude the potential future royalty receipts from the remaining performance obligations. The contracted but unsatisfied or partially unsatisfied performance obligations, excluding non-cancelable FSA, expected to be recognized in revenue over the next 12 months as of September 30, 2022 are $28.9 million, with the remainder recognized thereafter.
Costs of Obtaining a Contract with a Customer
Incremental costs of obtaining a contract with a customer consist primarily of direct sales commissions incurred upon execution of the contract. These costs are required to be capitalized under ASC 340-40, Other Assets and Deferred Costs — Contracts With Customers, and amortized over the license term. As direct sales commissions paid for term extensions are commensurate with the amounts paid for initial contracts, the deferred incremental costs for initial contracts and for term extensions are recognized over the respective contract terms. Total capitalized direct commission costs were as follows (in thousands):
As of
September 30,
2022		December 31,
2021
Short-term commissions capitalized in prepaid expenses and other current assets$2,435 $2,289 
Long-term commissions capitalized in other assets1,554 1,719 
Total$3,989 $4,008 
Amortization of capitalized sales commissions was $0.9 million and $0.6 million for the three months ended September 30, 2022 and 2021, respectively, and $2.5 million and $1.5 million for the nine months ended September 30, 2022 and 2021, respectively.
Amortization of capitalized sales commissions are included in sales and marketing expense in the condensed consolidated statements of loss.