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Revenue Recognition (Tables)

9 Months Ended

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

X

- Definition

Tabular disclosure of cost capitalized in obtaining or fulfilling contract with customer.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 340
-SubTopic 40
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=68051541&loc=SL49131252-203054

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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

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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

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