Revenue Recognition |
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| Revenue Recognition | NOTE 3. REVENUE RECOGNITION
The following table presents the Company’s consolidated revenue from sales to unaffiliated customers disaggregated by revenue source:
Accounts Receivable and Allowance for Credit Losses
The Company had accounts receivable related to revenue from Direct-to-Enterprise (“DTE”) customers of $7.1 million and $8.8 million at June 30, 2026 and December 31, 2025, respectively. As of June 30, 2026 and December 31, 2025, the balance of accounts receivable related to revenue from Health insurance plans (commercial and government) and employee assistance programs (“Payor”) customers was $8.3 million and $7.3 million, respectively. Accounts receivable is stated net of credit loss allowance. The Company measures expected credit losses on current accounts receivable and current contract assets under ASC Topic 326. As disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025, the Company utilizes the current-conditions practical expedient permitted by ASU 2025-05. Under this expedient, the Company assumes that the economic conditions existing at the balance sheet date will persist over the remaining short-term life of the assets, eliminating the requirement to forecast future changes in macroeconomic conditions. Historical loss rates are adjusted only for current conditions existing at the reporting date. Additionally, specific allowance amounts are established to record the appropriate provision for customers that have a higher probability of default. Accounts receivables are written off after all reasonable means of collection have been exhausted. The allowance for credit losses and the related credit loss expense recognized in earnings were not material for the three and six months ended June 30, 2026 and 2025, and the year ended December 31, 2025. Deferred Revenue The Company records deferred revenue when cash payments from customers are received in advance of the Company's performance obligation to provide services. As of June 30, 2026 and December 31, 2025, deferred revenue related mainly to the Company's Consumer subscription business. The Company expects to satisfy the majority of its performance obligations associated with deferred revenue within one year or less. Revenue recognized in the six months ended June 30, 2026 and 2025 that was included in the deferred revenue balance at the beginning of each reporting period was $1.0 million and $2.2 million, respectively. |
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