XML 32 R21.htm IDEA: XBRL DOCUMENT v3.22.2

Revenue Recognition (Tables)

9 Months Ended

Jun. 30, 2022

Revenue from Contract with Customer [Abstract]

Schedule of Contract Balances Recognized on the Company's Consolidated Balance Sheets

The following table summarizes the contract balances recognized on the Company's consolidated balance sheets (in thousands):

												June 30,						September 30,
						Ref						2022						2021
Contract assets												$	8,467					$	7,307
Contract liabilities						(a)						$	200					$	22,473

Ref (a): Contract liabilities are primarily due to contract start-up funding provided under a contract awarded at the end of fiscal year 2021, for which all performance obligations were completed by March 31, 2022.

Schedule of Disaggregation of Revenue From Contracts with Customers

The following tables present our revenue disaggregated by these categories:

Revenue by customer (in thousands):

						Three Months Ended												Nine Months Ended
						June 30,												June 30,
			Ref			2022						2021						2022						2021
Department of Homeland Security			(a)			$	(4,908)					$	184					$	126,397					$	523
Department of Veterans Affairs						33,344						27,496						92,270						83,010
Department of Health and Human Services						27,741						23,245						78,452						66,748
Department of Defense						8,272						7,601						25,227						22,103
Other						1,991						3,029						5,594						8,529
Total Revenue						$	66,440					$	61,555					$	327,940					$	180,913

Ref (a): The results for the three months ended June 30, 2022 include final closeout activities related to the short-term FEMA COVID support contracts and the related agreements between DLH and its subcontractors. Reconciliation of estimated pass-through travel and accommodation expenses to the final reimbursable expenses resulted in a reduction to expenses, and a corresponding reduction to revenue, previously accrued and pending payment. This reduction reflected the value of in-kind expenses furnished by the State in support of the contract.

Revenue by contract type (in thousands):

						Three Months Ended												Nine Months Ended
						June 30,												June 30,
						2022						2021						2022						2021
Time and Materials						$	44,672					$	46,790					$	263,072					$	137,492
Cost Reimbursable						11,979						12,070						34,364						35,796
Firm Fixed Price						9,789						2,695						30,504						7,625
Total Revenue						$	66,440					$	61,555					$	327,940					$	180,913

Revenue by whether the Company acts as a prime contractor or a subcontractor (in thousands):

						Three Months Ended												Nine Months Ended
						June 30,												June 30,
						2022						2021						2022						2021
Prime Contractor						$	58,743					$	53,407					$	304,862					$	159,059
Subcontractor						7,697						8,148						23,078						21,854
Total Revenue						$	66,440					$	61,555					$	327,940					$	180,913

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-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

+ Details

Name:	us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045

+ Details

Name:	us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration