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Revenue Recognition
 9 Months Ended
Sep. 30, 2021
Revenue from Contract with Customer [Abstract]  
Revenue Recognition Revenue Recognition
Disaggregation of revenues
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
SubscriptionsAdvertisingRevenue 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
SubscriptionsAdvertisingRevenue 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
SubscriptionsAdvertisingRevenue 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
SubscriptionsAdvertisingRevenue 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,
2021202020212020
Lifetime subscriptions$50,862 $35,005 $140,893 $97,093 
Term subscriptions88,970 60,759 257,470 154,593 
Non-subscription revenue835 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,
2021202020212020
United States$139,998 $97,369 $400,871 $255,142 
International669 790 1,640 2,194 
Total$140,667 $98,159 $402,511 $257,336 
Revenue by location is determined by the billing entity for the customer.
Contract Balances
The timing of revenue recognition, billings, cash collections and refunds affects the recognition of accounts receivable, contract assets and deferred revenue. Our current deferred revenue balance in the consolidated balance sheets includes an obligation for refunds for contracts where the provision for refund has not lapsed. Accounts receivable, deferred revenue and obligation for refunds are as follows:
As of
September 30, 2021December 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 
We recognized $63,960 and $43,107 of revenue during the three months ended September 30, 2021 and 2020, and $240,638 and $156,084 during the nine months ended September 30, 2021 and 2020, respectively, that was included within the beginning contract liability balance of the respective periods. The Company has collected all amounts included in deferred revenue other than $6,817 and $12,398 as of September 30, 2021 and December 31, 2020, respectively, related to the timing of cash settlement with credit card processors.
Assets Recognized from Costs to Obtain a Contract with a Customer
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 – additions55,502 
Revenue share and cost per acquisition fees – additions77,437 
Amortization of capitalized costs(50,889)
Balance at September 30, 2021$189,286 
We did not recognize any impairment on capitalized costs associated with contracts with customers for the three and nine months ended September 30, 2021 and 2020.
Remaining Performance Obligations
As of September 30, 2021, the Company had $704,862 of remaining performance obligations presented as deferred revenue in the consolidated balance sheets. We expect to recognize approximately 47% of that amount as revenues over the next twelve months, with the remainder recognized thereafter.