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Revenue Recognition | 9 Months Ended
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Jul. 31, 2021
Revenue Recognition |
Revenue Recognition | Note 3. Revenue Recognition Contract Balances Contract assets as of July 31, 2021 and October 31, 2020 were $22.3 million and $16.9 million, respectively. The contract assets relate to the Company’s rights to consideration for work performed but not billed. These amounts are included on a separate line item as Unbilled receivables for amounts expected to be billed within one year from the balance sheet date, and balances expected to be billed later than one year from the balance sheet date are included within Other assets on the accompanying Consolidated Balance Sheets. The net change in contract assets represents amounts recognized as revenue offset by customer billings. Contract liabilities as of July 31, 2021 and October 31, 2020 were $37.4 million and $41.9 million, respectively. The contract liabilities relate to the advance billings to customers for services that will be recognized over time and in some instances for deferred revenue relating to license performance obligations that will be recognized at a future point in time. In July 2020, the Company discontinued revenue recognition of the deferred license revenue related to the terminated POSCO Energy License Agreements (as defined elsewhere herein) given the pending arbitration described in Part II, Item 1, “Legal Proceedings” and will continue to evaluate this deferred revenue in future periods (for more information, refer to Note 18. “Commitments and Contingencies”). As of July 31, 2021, $22.2 million related to the terminated POSCO Energy License Agreements is included within Long-term deferred revenue on the accompanying Consolidated Balance Sheets. The net change in contract liabilities represents customer billings offset by revenue recognized. Remaining Performance Obligations Remaining performance obligations are the aggregate amount of total contract transaction price that is unsatisfied or partially unsatisfied. As of July 31, 2021, the Company’s total remaining performance obligations were: $127.0 million for service agreements, $22.2 million for license agreements and $40.0 million for Advanced Technologies contracts in the aggregate. Service revenue in periods in which there are no module exchanges is expected to be relatively consistent from period to period, whereas module exchanges will result in an increase in revenue when exchanges occur.

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