v3.20.4
Contract assets and contract liabilities
12 Months Ended
Dec. 31, 2020
Contract assets and contract liabilities  
Contract assets and contract liabilities

7. Contract assets and contract liabilities

The opening and closing balances of our contract asset, net, contract liability, net balances from contracts with customers for the years ended December 31, 2020 and 2019 are as follows:

Contract

Contract

    

Assets, Net

    

Liabilities, Net

Balance at December 31, 2019

$

967

$

227,889

Balance at December 31, 2020

 

547

224,754

Change

$

(420)

$

(3,135)

Balance at December 31, 2018

$

468

$

217,733

Balance at December 31, 2019

967

227,889

Change

$

499

$

10,156

The current and non-current portions of our contract assets, net is included within prepaid expenses and other current assets and other assets, respectively, and current and non-current portions of our contract liabilities, net are included within deferred revenue and deferred revenue, net of current portion, respectively, in our consolidated balance sheets. Contract assets, net is generated from our Carrier Services, Multifamily and Legacy wholesale Wi-Fi contracts and the change in the contract assets, net balance includes activity related to amounts invoiced offset by revenue recognized from performance obligations satisfied in the current reporting period.

Contract liabilities are recorded when fees are collected, or we have an unconditional right to consideration (a receivable) in advance of delivery of goods or services. The change in contract liabilities, net balance is related to customer activity associated with each of our product offerings including the receipt of cash payments and the satisfaction of our performance obligations. Revenues for the years ended December 31, 2020, 2019, and 2018 include the following:

Year Ended December 31, 

    

2020

    

2019

2018

Amounts included in the beginning of period contract liability balance

$

84,368

$

88,890

$

85,592

Amounts associated with performance obligations satisfied in previous periods

 

(55)

447

378

As of December 31, 2020, the aggregate amount of the transaction price allocated to remaining service performance obligations for our Carrier Services contracts was $210,290. We expect to recognize this revenue as service is provided over the remaining contract term. As of December 31, 2020, our Carrier Services contracts have a remaining duration of less than one year to approximately fourteen years.

As of December 31, 2020, the aggregate amount of the transaction price allocated to remaining service performance obligations for certain of our Military contracts was $2,774. We expect to recognize this revenue as service is provided over the remaining contract term. As of December 31, 2020, our Military contracts have a remaining duration of less than one year to approximately eight years.

Certain of our Legacy wholesale Wi-Fi contracts include variable consideration based on usage. This variable consideration has been excluded from the disclosure of remaining performance obligations. As of December 31, 2020, the aggregate amount of the transaction price allocated to remaining service performance obligations for certain of our Legacy wholesale Wi-Fi contracts with guaranteed minimum consideration was $5,484. We expect to recognize this revenue as service is provided over the remaining contract term. As of December 31, 2020, our Legacy wholesale Wi-Fi contracts have a remaining duration of less than one year to approximately fourteen years.

Information about remaining performance obligations that are part of a contract that has an original expected duration of one year or less have been excluded from the above, which primarily consists of network installations for our Multifamily customers and monthly service contracts.