Revenues and Deferred Costs
The following table disaggregates the Company's revenue by major source for the years ended December 31, 2025, 2024, and 2023:

Year ended December 31,
(in thousands)202520242023
SaaS subscription services$421,674 $319,243 $252,348 
Implementation services12,596 7,604 8,488 
Other services9,369 7,002 3,995 
Total revenues$443,639 $333,849 $264,831 

The Company recognized approximately $11.0 million of revenue during the year ended December 31, 2025 that was included in deferred revenue in the accompanying consolidated balance sheets as of the beginning of the reporting period. For those contracts that were wholly or partially unsatisfied as of December 31, 2025, the Company’s remaining performance obligation totaled approximately $1.7 billion. The Company expects to recognize approximately 49.0% of these remaining performance obligations as revenue over the next 24 months, an additional 34.0% in the next 25 to 48 months, and the remaining balance thereafter. This estimate does not include estimated consideration for excess user and transaction processing fees that the Company expects to earn under its subscription contracts.

Contract assets totaled $3.6 million and $1.9 million as of December 31, 2025 and 2024, respectively, which are included in other assets in the accompanying consolidated balance sheets.

Deferred Cost Recognition

The Company capitalized $13.4 million, $9.9 million, and $8.7 million in deferred commissions costs during the years ended December 31, 2025, 2024, and 2023, respectively, and recognized amortization of $6.4 million, $5.1 million, and $3.8 million during the years ended December 31, 2025, 2024, and 2023, respectively. Amortization expense is included in sales and marketing expenses in the accompanying consolidated statements of operations. Deferred commissions are considered costs to obtain a contract and are included in deferred costs in the accompanying consolidated balance sheets in the amount of $32.9 million and $25.9 million as of December 31, 2025 and 2024, respectively.

The Company capitalized implementation costs of $12.2 million, $10.2 million, and $8.4 million during the years ended December 31, 2025, 2024, and 2023, respectively, and recognized amortization of $6.3 million, $5.6 million, and $4.9 million during the years ended December 31, 2025, 2024, and 2023, respectively. Amortization expense is included in cost of revenues in the accompanying consolidated statements of operations. These deferred costs are considered costs to fulfill client contracts and are included in deferred costs in the accompanying consolidated balance sheets in the amount of $30.4 million and $24.5 million as of December 31, 2025 and 2024, respectively.

The Company periodically reviews the carrying amount of deferred costs to determine whether events or changes in circumstances have occurred that could impact the period of benefit. No impairment loss was recognized in relation to these capitalized costs for the years ended December 31, 2025, 2024, and 2023.

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.