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Revenue Recognition (Tables) | 9 Months Ended
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Sep. 30, 2021
Revenue from Contract with Customer [Abstract] |
Disaggregation of Revenue | The following table depicts the disaggregation of revenue according to customer type and is consistent with how we evaluate our financial performance. We believe this depicts how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors.
| Three Months Ended September 30, 2021
| Subscriptions |  | Advertising |  | Revenue Share (Related Party) |  | Revenue Share (Third-party) |  | Total
Timing of transfer: |
Transferred over time | $ | 139,831 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 139,831 |
Transferred at a point in time | — |  |  | 423 |  |  | 245 |  |  | 168 |  |  | 836 |
Total | $ | 139,831 |  |  | $ | 423 |  |  | $ | 245 |  |  | $ | 168 |  |  | $ | 140,667 |
| Three Months Ended September 30, 2020
| Subscriptions |  | Advertising |  | Revenue Share (Related Party) |  | Revenue Share (Third-party) |  | Total
Timing of transfer: |
Transferred over time | $ | 95,763 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 95,763 |
Transferred at a point in time | — |  |  | 437 |  |  | 1,041 |  |  | 918 |  |  | 2,396 |
Total | $ | 95,763 |  |  | $ | 437 |  |  | $ | 1,041 |  |  | $ | 918 |  |  | $ | 98,159 |
| Nine Months Ended September 30, 2021
| Subscriptions |  | Advertising |  | Revenue Share (Related Party) |  | Revenue Share (Third-party) |  | Total
Timing of transfer: |
Transferred over time | $ | 398,362 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 398,362 |
Transferred at a point in time | — |  |  | 1,968 |  |  | 864 |  |  | 1,317 |  |  | 4,149 |
Total | $ | 398,362 |  |  | $ | 1,968 |  |  | $ | 864 |  |  | $ | 1,317 |  |  | $ | 402,511 |
| Nine Months Ended September 30, 2020
| Subscriptions |  | Advertising |  | Revenue Share (Related Party) |  | Revenue Share (Third-party) |  | Total
Timing of transfer: |
Transferred over time | $ | 251,685 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 251,685 |
Transferred at a point in time | — |  |  | 1,443 |  |  | 2,479 |  |  | 1,729 |  |  | 5,651 |
Total | $ | 251,685 |  |  | $ | 1,443 |  |  | $ | 2,479 |  |  | $ | 1,729 |  |  | $ | 257,336 |
Revenue recognition by subscription type was as follows:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
|  |  |  |  |  | 2021 |  | 2020 |  | 2021 |  | 2020
Lifetime subscriptions |  |  |  |  |  | $ | 50,862 |  |  | $ | 35,005 |  |  | $ | 140,893 |  |  | $ | 97,093 |
Term subscriptions |  |  |  |  |  | 88,970 |  |  | 60,759 |  |  | 257,470 |  |  | 154,593 |
Non-subscription revenue |  |  |  |  |  | 835 |  |  | 2,395 |  |  | 4,148 |  |  | 5,650 |
Total |  |  |  |  |  | $ | 140,667 |  |  | $ | 98,159 |  |  | $ | 402,511 |  |  | $ | 257,336 |
Revenue for the Lifetime and Term subscription types are determined based on the terms of the subscription agreements. Non-subscription revenue consists of revenue from advertising and other revenue. Net revenue by principal geographic areas was as follows:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
|  |  |  |  |  | 2021 |  | 2020 |  | 2021 |  | 2020
United States |  |  |  |  |  | $ | 139,998 |  |  | $ | 97,369 |  |  | $ | 400,871 |  |  | $ | 255,142 |
International |  |  |  |  |  | 669 |  |  | 790 |  |  | 1,640 |  |  | 2,194 |
Total |  |  |  |  |  | $ | 140,667 |  |  | $ | 98,159 |  |  | $ | 402,511 |  |  | $ | 257,336 |
Summary of Contract Balances | Accounts receivable, deferred revenue and obligation for refunds are as follows:
| As of |  |  |  |
| September 30, 2021 |  | December 31, 2020 |  |  |  |
Contract balances |  |  |  |  |  |  |
Accounts receivable | $ | 6,817 |  |  | $ | 12,398 |  |  |  |  |
Obligations for refunds | $ | 5,403 |  |  | $ | 3,448 |  |  |  |  |
Deferred revenue – current | $ | 332,783 |  |  | $ | 274,819 |  |  |  |  |
Deferred revenue – non-current | $ | 366,676 |  |  | $ | 254,481 |  |  |  |  |
Capitalized Contract Cost | The following table presents the opening and closing balances of our capitalized costs associated with contracts with customers:
Balance at January 1, 2021 | $ | 107,236 |
Royalties and sales commissions – additions | 55,502 |
Revenue share and cost per acquisition fees – additions | 77,437 |
Amortization of capitalized costs | (50,889) |
Balance at September 30, 2021 | $ | 189,286 |

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- 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 http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045 + Details
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- 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 http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045 + Details
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