REVENUE RECOGNITION | REVENUE RECOGNITION Revenues associated with our solid waste operations are derived mainly from solid waste collection and disposal services, including landfill, transfer station and transportation services, landfill gas-to-energy services and processing services. Revenues associated with our resource-renewal services are derived from processing and non-processing services. The following tables set forth revenues disaggregated by service line and timing of revenue recognition by operating segment for each of the three and nine months ended September 30, 2022 and 2021: Three Months Ended September 30, 2022 Eastern Western Resource Solutions Total Revenues Collection $ 61,875 $ 82,242 $ — $ 144,117 Landfill 7,900 20,240 — 28,140 Transfer station 19,525 13,230 — 32,755 Transportation 1,233 4,019 — 5,252 Landfill gas-to-energy 205 1,438 — 1,643 Processing 2,399 734 32,159 35,292 Non-processing — — 48,069 48,069 Total revenues $ 93,137 $ 121,903 $ 80,228 $ 295,268 Transferred at a point-in-time $ 115 $ 439 $ 12,380 $ 12,934 Transferred over time 93,022 121,464 67,848 282,334 Total revenues $ 93,137 $ 121,903 $ 80,228 $ 295,268 Three Months Ended September 30, 2021 Eastern Western Resource Solutions Total Revenues Collection $ 48,951 $ 69,921 $ — $ 118,872 Landfill 6,622 18,201 — 24,823 Transfer station 16,948 10,375 — 27,323 Transportation 54 3,393 — 3,447 Landfill gas-to-energy 269 984 — 1,253 Processing 2,310 649 27,418 30,377 Non-processing — — 35,874 35,874 Total revenues $ 75,154 $ 103,523 $ 63,292 $ 241,969 Transferred at a point-in-time $ 43 $ 296 $ 19,927 $ 20,266 Transferred over time 75,111 103,227 43,365 221,703 Total revenues $ 75,154 $ 103,523 $ 63,292 $ 241,969 Nine Months Ended September 30, 2022 Eastern Western Resource Solutions Total Revenues Collection $ 172,671 $ 228,239 $ — $ 400,910 Landfill 19,819 53,028 — 72,847 Transfer station 48,431 33,055 — 81,486 Transportation 4,470 10,700 — 15,170 Landfill gas-to-energy 727 5,323 — 6,050 Processing 5,602 2,281 93,421 101,304 Non-processing — — 135,195 135,195 Total revenues $ 251,720 $ 332,626 $ 228,616 $ 812,962 Transferred at a point-in-time $ 352 $ 1,467 $ 46,279 $ 48,098 Transferred over time 251,368 331,159 182,337 764,864 Total revenues $ 251,720 $ 332,626 $ 228,616 $ 812,962 Nine Months Ended September 30, 2021 Eastern Western Resource Solutions Total Revenues Collection $ 124,389 $ 199,278 $ — $ 323,667 Landfill 18,143 48,336 — 66,479 Transfer station 39,847 27,498 — 67,345 Transportation 148 8,646 — 8,794 Landfill gas-to-energy 784 2,873 — 3,657 Processing 5,246 1,508 65,721 72,475 Non-processing — — 104,958 104,958 Total revenues $ 188,557 $ 288,139 $ 170,679 $ 647,375 Transferred at a point-in-time $ 125 $ 1,284 $ 44,964 $ 46,373 Transferred over time 188,432 286,855 125,715 601,002 Total revenues $ 188,557 $ 288,139 $ 170,679 $ 647,375 Payments to customers that are not in exchange for a distinct good or service are recorded as a reduction of revenues. Rebates to certain customers associated with payments for recycled or organic materials that are received and subsequently processed and sold to other third-parties amounted to $5,460 and $15,162 in the three and nine months ended September 30, 2022, respectively, and $4,341 and $8,440 in the three and nine months ended September 30, 2021, respectively. Rebates are generally recorded as a reduction of revenues upon the sale of such materials, or upon receipt of the recycled materials at our facilities. We did not record any revenues in the three and nine months ended September 30, 2022 or September 30, 2021 from performance obligations satisfied in previous periods. Contract receivables, which are included in Accounts receivable, net are recorded when billed or when related revenue is earned, if earlier, and represent claims against third-parties that will be settled in cash. Accounts receivable, net includes gross receivables from contracts of $111,256 and $89,232 as of September 30, 2022 and December 31, 2021, respectively. Certain customers are billed in advance and, accordingly, recognition of the related revenues is deferred as a contract liability until the services are provided and control transferred to the customer. We recognized contract liabilities of $3,891 and $3,404 as of September 30, 2022 and December 31, 2021, respectively. Due to the short term nature of advanced billings, substantially all of the deferred revenue recognized as a contract liability as of December 31, 2021 and December 31, 2020 was recognized as revenue during the nine months ended September 30, 2022 and September 30, 2021, respectively, when the services were performed. |