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Revenue Recognition | 3 Months Ended
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Mar. 31, 2022
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 March 31, 2022
| Subscriptions |  | Advertising |  | Revenue Share (Related Party) |  | Revenue Share (Third-party) |  | Total
Timing of transfer: |
Transferred over time | $ | 136,100 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 136,100 |
Transferred at a point in time | — |  |  | 277 |  |  | 178 |  |  | 243 |  |  | 698 |
Total | $ | 136,100 |  |  | $ | 277 |  |  | $ | 178 |  |  | $ | 243 |  |  | $ | 136,798 |
| Three Months Ended March 31, 2021
| Subscriptions |  | Advertising |  | Revenue Share (Related Party) |  | Revenue Share (Third-party) |  | Total
Timing of transfer: |
Transferred over time | $ | 117,647 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 117,647 |
Transferred at a point in time | — |  |  | 910 |  |  | 373 |  |  | 784 |  |  | 2,067 |
Total | $ | 117,647 |  |  | $ | 910 |  |  | $ | 373 |  |  | $ | 784 |  |  | $ | 119,714 |
Revenue recognition by subscription type was as follows:
| Three Months Ended March 31,
| 2022 |  | 2021
Lifetime subscriptions | $ | 51,452 |  |  | $ | 40,164 |
Term subscriptions | 84,648 |  |  | 77,483 |
Non-subscription revenue | 698 |  |  | 2,067 |
Total | $ | 136,798 |  |  | $ | 119,714 |
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 March 31,
| 2022 |  | 2021
United States | $ | 136,711 |  |  | $ | 119,274 |
International | 87 |  |  | 440 |
Total | $ | 136,798 |  |  | $ | 119,714 |
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 condensed 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
| March 31, 2022 |  | December 31, 2021
Contract balances |  |  |
Accounts receivable | $ | 16,412 |  |  | $ | 7,805 |
Obligations for refunds | $ | 5,363 |  |  | $ | 5,590 |
Deferred revenue – current | $ | 312,497 |  |  | $ | 311,543 |
Deferred revenue – non-current | $ | 393,764 |  |  | $ | 393,043 |
We recognized $109,730 and $94,838 of revenue during the three months ended March 31, 2022 and 2021, 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 $16,412 and $7,805 as of March 31, 2022 and December 31, 2021, respectively, related to the timing of cash settlement with our credit card processor. 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, 2022 | $ | 203,071 |
Royalties and sales commissions – additions | 10,633 |
Revenue share and cost per acquisition fees – additions | 15,670 |
Amortization of capitalized costs | (22,654) |
Balance at March 31, 2022 | $ | 206,720 |
We did not recognize any impairment on capitalized costs associated with contracts with customers for the three months ended March 31, 2022 and 2021. Remaining Performance Obligations As of March 31, 2022, the Company had $711,624 of remaining performance obligations presented as deferred revenue in the condensed consolidated balance sheets. We expect to recognize approximately 45% of that amount as revenues over the next twelve months, with the remainder recognized thereafter.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130556-203045 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130550-203045 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130558-203045 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045 + Details
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