XML 45 R36.htm IDEA: XBRL DOCUMENT
v3.23.2

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2023 | Jun. 30, 2022 | Dec. 31, 2022
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Accounts receivable including unbilled receivables | $ 21,700 |  | $ 21,700 |  | $ 19,900
Software development costs | 4,800 |  | 4,800 |  | 2,800
Software development accumulated depreciation | 400 |  | 400 |  | 0
Amortization on internally developed software | 200 | $ 0 | $ 400 | $ 0 |
First contingent compensation arrangement payments over the service period |  |  | 12 months |  |
Second contingent compensation arrangement payments over the service period |  |  | 24 months |  |
Acquisition related expenses | 4,125 | 12,521 | $ 8,250 | 25,181 |
Business combination compensation expense related to contingent compensation | 4,100 |  | 8,300 |  |
General and administrative | 14,428 | 17,526 | 30,922 | 33,372 |
Sales and marketing | 35,593 | 36,033 | 69,645 | 69,672 |
Revision of Prior Period, Reclassification, Adjustment |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
General and administrative |  | $ (1,700) |  |  |
Sales and marketing |  |  |  | $ 3,200 |
Enterprise Subscription Solutions |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Unbilled receivables including contract assets | 15,300 |  | 15,300 |  | 15,700
PSR Customers |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Unbilled receivables including contract assets | $ 6,400 |  | $ 6,400 |  | $ 4,200
Minimum |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Account receivable payment terms |  |  | due immediately |  |
Maximum |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Account receivable payment terms |  |  | due within 90 days |  |
Measurement period from acquisition date |  |  | 1 year |  |

X
- Definition Account receivable payment terms. + References No definition available. + Details
Name: | bigc_AccountReceivablePaymentTerms
Namespace Prefix: | bigc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Business combination compensation expense related to contingent compensation. + References No definition available. + Details
Name: | bigc_BusinessCombinationCompensationExpenseRelatedToContingentCompensation
Namespace Prefix: | bigc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Business combination, measurement period. + References No definition available. + Details
Name: | bigc_BusinessCombinationMeasurementPeriod
Namespace Prefix: | bigc_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition First contingent compensation arrangement payments over the service period. + References No definition available. + Details
Name: | bigc_FirstContingentCompensationArrangementPaymentsOverServicePeriod
Namespace Prefix: | bigc_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Second contingent compensation arrangement payments over the service period. + References No definition available. + Details
Name: | bigc_SecondContingentCompensationArrangementPaymentsOverServicePeriod
Namespace Prefix: | bigc_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary of significant accounting policies. + References No definition available. + Details
Name: | bigc_SummaryOfSignificantAccountingPoliciesLineItems
Namespace Prefix: | bigc_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 23 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479405/805-10-25-23 + Details
Name: | us-gaap_BusinessCombinationAcquisitionRelatedCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition For each balance sheet presented, the amount of accumulated amortization for capitalized computer software costs. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 985 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481283/985-20-50-1 + Details
Name: | us-gaap_CapitalizedComputerSoftwareAccumulatedAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of expense for amortization of capitalized computer software costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 985 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481283/985-20-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(1) -SubTopic 20 -Topic 985 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481283/985-20-50-1 + Details
Name: | us-gaap_CapitalizedComputerSoftwareAmortization1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The carrying amount of capitalized computer software costs net of accumulated amortization as of the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 985 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481283/985-20-50-1 + Details
Name: | us-gaap_CapitalizedComputerSoftwareNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 + Details
Name: | us-gaap_GeneralAndAdministrativeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The total amount due to the entity within one year of the balance sheet date (or one operating cycle, if longer) from outside sources, including trade accounts receivable, notes and loans receivable, as well as any other types of receivables, net of allowances established for the purpose of reducing such receivables to an amount that approximates their net realizable value. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10 + Details
Name: | us-gaap_ReceivablesNetCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The aggregate total amount of expenses directly related to the marketing or selling of products or services. + References No definition available. + Details
Name: | us-gaap_SellingAndMarketingExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount received for services rendered and products shipped, but not yet billed, for non-contractual agreements due within one year or the normal operating cycle, if longer. + References No definition available. + Details
Name: | us-gaap_UnbilledReceivablesCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | srt_RestatementAxis=srt_RevisionOfPriorPeriodReclassificationAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_SubscriptionAndCirculationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=bigc_PsrCustomersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |