ACV Auctions Inc.ACVA

ACV Auctions Inc. Revenue Disclosure

10-KFiled Feb 23, 20261 min read
Revenue
The following table summarizes the primary components of Marketplace and service revenue. This level of disaggregation takes into consideration how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors (in thousands):
 202520242023
Auction marketplace revenue$347,642 $303,037 $210,930 
Other marketplace revenue295,804 236,672 179,002 
Data services revenue34,518 33,262 32,595 
Marketplace and service revenue$677,964 $572,971 $422,527 
Contract liabilities represent consideration collected prior to satisfying performance obligations. The Company had $5.6 million and $4.5 million of contract liabilities included in Accrued other liabilities on the Consolidated Balance Sheets at December 31, 2025 and December 31, 2024, respectively. Revenue recognized for the year ended December 31, 2025 from amounts included in deferred revenue as of December 31, 2024 was $4.5 million. All the remaining performance obligations for contracts are expected to be recognized within one year.

Historical Timeline

Fiscal YearFiled
2025Feb 23, 2026Showing above
2024Feb 19, 2025
2023Feb 21, 2024
2022Mar 1, 2023
2021Feb 23, 2022

About Revenue Disclosures

Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.

Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.

Other Available Disclosures

Income TaxesEarnings Per ShareFair ValuePP&EGoodwill & IntangiblesLeasesSegmentsDebtCommitmentsStock CompensationNew StandardsPay vs Performance