Revenue from Contract with Customer [Text Block] | 2. REVENUE Revenue Recognition Policies Revenue Accounted for in Accordance with ASC 606 , “Revenue from Contracts with Customers” (“ASC 606” At contract inception, the Company assesses the goods and services promised to the customer and identifies the performance obligation for each promise to transfer a good or service that is distinct. The Company considers all obligations whether they are explicitly stated in the contract or are implied by customary business practices. Revenue is not 19 not not not 606. Beginning late in the first 2020, 19 not The Company’s broadband and voice revenue includes service, installation and equipment charges. Managed IT revenues include the sale, configuration and installation of equipment and the subsequent provision of ongoing IT services. The Company enters into contracts with its rural health care customers and is subject to various regulatory requirements associated with the provision of these services. Revenues associated with rural health care customers are recognized based on the amount the Company expects to collect as evidenced in its contract with the customer and the Company’s and customer’s agreement with the Federal Communications Commission (“FCC”) as the relevant service is provided. Regulatory access revenue includes (i) special access, which is primarily access to dedicated circuits sold to wholesale customers, substantially all of which is generated from interstate services; and (ii) cellular access, which is the transport of tariffed local network services between switches for cellular companies based on individually negotiated contracts. Regulatory access revenue is recognized as the service is provided to the customer. Revenue Accounted for in Accordance with Other Guidance Deferred revenue capacity liabilities are established for indefeasible rights of use (“IRUs”) on the Company’s network provided to third Disaggregation of Revenue The following table provides the Company’s revenue disaggregated on the basis of its primary markets, customers, products and services for the three six June 30, 2020 2019: June 30, 2020 June 30, 2020 Accounted for Under ASC 606 Accounted for Under Other Guidance Total Revenue Accounted for Under ASC 606 Accounted for Under Other Guidance Total Revenue Business and Wholesale Revenue Business broadband $ 15,994 $ - $ 15,994 $ 31,347 $ - $ 31,347 Business voice and other 6,802 - 6,802 13,659 - 13,659 Managed IT services 1,300 - 1,300 2,527 - 2,527 Equipment sales and installations 1,192 - 1,192 2,606 - 2,606 Wholesale broadband 11,123 - 11,123 21,376 - 21,376 Wholesale voice and other 1,344 - 1,344 2,632 - 2,632 Operating leases and other deferred revenue - 2,269 2,269 - 4,660 4,660 Total Business and Wholesale Revenue 37,755 2,269 40,024 74,147 4,660 78,807 Consumer Revenue Broadband 6,796 - 6,796 13,488 - 13,488 Voice and other 2,380 - 2,380 4,829 - 4,829 Total Consumer Revenue 9,176 - 9,176 18,317 - 18,317 Regulatory Revenue Access (1) 4,572 - 4,572 9,263 - 9,263 Access (2) - 761 761 - 1,488 1,488 High-cost support - 4,923 4,923 - 9,847 9,847 Total Regulatory Revenue 4,572 5,684 10,256 9,263 11,335 20,598 Total Revenue $ 51,503 $ 7,953 $ 59,456 $ 101,727 $ 15,995 $ 117,722 Three Months Ended Six Months Ended June 30, 2019 June 30, 2019 Accounted for Under ASC 606 Accounted for Under Other Guidance Total Revenue Accounted for Under ASC 606 Accounted for Under Other Guidance Total Revenue Business and Wholesale Revenue Business broadband $ 15,378 $ - $ 15,378 $ 30,586 $ - $ 30,586 Business voice and other 6,953 - 6,953 13,657 - 13,657 Managed IT services 1,517 - 1,517 3,176 - 3,176 Equipment sales and installations 1,008 - 1,008 1,888 - 1,888 Wholesale broadband 8,720 - 8,720 17,271 - 17,271 Wholesale voice and other 1,392 - 1,392 2,818 - 2,818 Operating leases and other deferred revenue - 2,070 2,070 - 4,137 4,137 Total Business and Wholesale Revenue 34,968 2,070 37,038 69,396 4,137 73,533 Consumer Revenue Broadband 6,694 - 6,694 13,162 - 13,162 Voice and other 2,647 - 2,647 5,380 - 5,380 Total Consumer Revenue 9,341 - 9,341 18,542 - 18,542 Regulatory Revenue Access (1) 4,919 - 4,919 10,035 - 10,035 Access (2) - 1,174 1,174 - 2,347 2,347 High-cost support - 4,923 4,923 - 9,847 9,847 Total Regulatory Revenue 4,919 6,097 11,016 10,035 12,194 22,229 Total Revenue $ 49,228 $ 8,167 $ 57,395 $ 97,973 $ 16,331 $ 114,304 ( 1 Includes customer ordered service and special access. ( 2 Includes Essential Network Support (“ENS”). Business broadband revenue includes revenue associated with rural health care customers. Consumer voice and other revenue includes revenue associated with the FCC’s Lifeline program. Timing of Revenue Recognition Revenue accounted for in accordance with ASC 606 three six June 30, 2020 2019: Three Months Ended Six Months Ended June 30, June 30, 2020 2019 2020 2019 Services transferred over time $ 45,739 $ 43,301 $ 89,858 $ 86,050 Goods transferred at a point in time 1,192 1,008 2,606 1,888 Regulatory access revenue (1) 4,572 4,919 9,263 10,035 Total revenue $ 51,503 $ 49,228 $ 101,727 $ 97,973 ( 1 Includes customer ordered service and special access. Transaction Price Allocated to Remaining Performance Obligations The aggregate amount of the transaction price allocated to the remaining performance obligations for contracts with customers that are unsatisfied, or partially unsatisfied, accounted for in accordance with ASC 606 June 30, 2020. twelve one ten not Contract Assets and Liabilities The Company incurs certain incremental costs to obtain contracts that it expects to recover. These costs consist primarily of sales commissions and other directly related incentive compensation payments (reported as contract additions in the table below) which are dependent upon, and paid upon, successfully entering into individual customer contracts. The table below provides a reconciliation of the contract assets associated with contracts with customers accounted for in accordance with ASC 606 six June 30, 2020. not six June 30, 2020. 2020 Balance at January 1 $ 7,242 Contract additions 1,508 Amortization (1,836 ) Balance at June 30 $ 6,914 The Company recorded a credit for uncollectible accounts receivable of $394 in the six June 30, 2020 5 Accounts Receivable The table below provides a reconciliation of the contract liabilities associated with contracts with customers accounted for in accordance with ASC 606 six June 30, 2020. 2020 Balance at January 1 $ 3,903 Contract additions 354 Revenue recognized (789 ) Balance at June 30 $ 3,468 |