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Revenues
 9 Months Ended
Sep. 30, 2022
Revenue from Contract with Customer [Abstract]  
Revenues

 (3) Revenues

 

Revenues are recognized when control of the promised goods is transferred to customers, in an amount that reflects the consideration we expect to receive in exchange for those goods. When our ingredients and finished products are shipped, with control being transferred at the shipping point almost universally, is the point in time at which we recognize the related revenue.

 

We generally expense sales commissions when incurred because the amortization period would have been one year or less. These costs are recorded within selling, general and administrative expenses. Customers’ deposits, deferred revenue and other receipts are deferred and recognized when the revenue is realized and earned. Cash payments to customers are classified as reductions of revenue in our statements of operations.

 

 Contract balances at September 30, 2022, December 31, 2021, and December 31, 2020 are as follows:

 

      Accounts
Receivable		     Contract
Assets		     Contract
Liabilities		  
Balance, December 31, 2020     $ 2,932     $ 179     $ 411  
Balance, December 31, 2021       3,937       179       1,444  
Balance, September 30, 2022       5,368       179       1,369  

 

 

The contract asset balance at September 30, 2022, December 31, 2021, and December 31, 2020 consists of $179 of contract assets reported within prepaid expenses and other current assets.

 

Revenue recognized in the reporting period that was included in the contract liability balance at the beginning of the period was $295 and $20, for the three months ended September 30, 2022 and 2021, respectively, and $507 and $264 for the nine months ended September 30, 2022 and 2021, respectively.

 

Other revenue may include revenue from technology license fees and paid development projects. Technology license fees and paid development projects are recognized over time when the obligations under the agreed upon contractual arrangements are performed on our part.  Other revenue recognized over time was $5 and $28, for the three months ended September 30, 2022 and 2021, respectively, and $191 and $139 for the nine months ended September 30, 2022 and 2021, respectively. There was no other revenue recognized at a point in time for the three months ended September 30, 2022 and 2021. Other revenue recognized at a point in time was $350 and $0 for the nine months ended September 30, 2022 and 2021 respectively.