Under ASU 2014-09 Revenue from Contracts with Customers (Topic 606), revenue is measured based on consideration specified in the contract with a customer, adjusted for any applicable estimates of variable consideration and other factors affecting the transaction price, including noncash consideration, consideration paid or payable to a customer and significant financing components. Revenue from all customers is recognized when a performance obligation is satisfied by transferring control of a distinct good or service to a customer, as further described below under  Performance Obligations . Taxes collected from customers and remitted to governmental authorities are excluded from revenue on the net basis of accounting. The Company includes shipping and handling fees in revenue. Shipping and handling costs associated with outbound freight after control over a product has transferred to a customer are accounted for as a fulfillment cost and are included in cost of goods sold. The majority of the Companys accounts receivable is due from companies in the consumer-packaged goods (CPG) industry. Credit is extended based on evaluation of a customers financial condition and, generally, collateral is not required. Accounts receivable are due within 30-150 days and are stated at amounts due from customers, net of an allowance for doubtful accounts. Performance Obligations A performance obligation is a promise in a contract to transfer a distinct good or service to the customer, and is the unit of account under Topic 606. A contracts transaction price is allocated to each distinct performance obligation and recognized as revenue when, or as, the performance obligation is satisfied. The following is a description of our performance obligations included in our primary revenue streams and the timing or method of revenue recognition for each: In-Store Signage Solution Services . Our primary source of revenue is from executing in-store advertising solutions and services primarily to CPG manufacturers. We provide a service of displaying promotional signs in close proximity to the manufacturers product in participating stores, which we maintain in two-to-four-week cycle increments. Each of the individual activities under our services, including production activities, are inputs to an integrated sign display service. Customers receive and consume the benefits from the promotional displays over the duration of the contracted display cycle. Additionally, the display of the signs does not have an alternative use to us and we have an enforceable right to payment for services performed to date. As a result, we recognize the transaction price for our POPS solution performance obligations as revenue over time. Given the nature of our performance obligations is to provide a display service over the duration of a specified period or periods, we recognize revenue on a straight-line basis over the display service period as it best reflects the timing of transfer of our POPS service solution . Other Service Revenues . The Company also supplies CPG manufacturers with other retailer approved promotional services and sign solutions. These services are more customized than the POPS solution program, consisting of variable durations and variable specifications. Due to the variable nature of these services, revenue recognition is a mix of over time and point in time recognition. Products . We also sell custom adhesive and non-adhesive signage materials directly to our customers. Each such product is a distinct performance obligation. Revenue is recognized at a point in time upon shipment, when control of the goods transfers to the customer. Disaggregation of Revenue In the following table, revenue is disaggregated by major revenue stream and timing of revenue recognition. Three months ended September 30, 2019 Nine months ended September 30, 2019 Services Revenues Products Revenue Total Revenue Services Revenues Products Revenue Total Revenue Timing of revenue recognition: Products and services transferred over time $ 3,401,000 $ - $ 3,401,000 $ 11,099,000 $ - $ 11,099,000 Products and services transferred at a point in time 999,000 $ 254,000 1,253,000 3,375,000 $ 1,162,000 4,537,000 Total $ 4,400,000 $ 254,000 $ 4,654,000 $ 14,474,000 $ 1,162,000 $ 15,636,000 Three months ended September 30, 2018 Nine months ended September 30, 2018 Services Revenues Products Revenue Total Revenue Services Revenues Products Revenue Total Revenue Timing of revenue recognition: Products and services transferred over time $ 8,016,000 $ - $ 8,016,000 $ 21,883,000 $ - $ 21,883,000 Products and services transferred at a point in time 1,053,000 $ 386,000 1,439,000 2,080,000 $ 1,156,000 3,236,000 Total $ 9,069,000 $ 386,000 $ 9,455,000 $ 23,963,000 $ 1,156,000 $ 25,119,000 Contract Costs Sales commissions that are paid to internal or external sales representatives are eligible for capitalization as they are incremental costs that would not have been incurred without entering into a specific sales arrangement and are recoverable through the expected margin on the transaction. The Company is applying the practical expedient in ASC 340-40-25-4 that allows the incremental costs of obtaining a contract to be recorded as an expense when incurred when the amortization period of the asset that would have otherwise been recognized is one year or less. These costs are included in selling expenses. Deferred Revenue Significant changes in deferred revenue during the period are as follows: Balance at December 31, 2018 $ 302,000 Reclassification of beginning deferred revenue to revenue, as a result of performance obligations satisfied (302,000 ) Cash received in advance and not recognized as revenue 390,000 Balance at September 30, 2019 $ 390,000 Transaction Price Allocated to Remaining Performance Obligations The Company applies the practical expedient in paragraph ASC 606-10-50-14 and does not disclose information about remaining performance obligations that have original expected durations of one year or less, which reflect the majority of our performance obligations. This practical expedient is being applied to arrangements for certain incomplete services and unshipped custom signage materials. Of those contracts with an expected duration of greater than one year, we estimate that revenue of $631,000 and $2,000,000 related to performance obligations that are unsatisfied (or partially unsatisfied) as of September 30, 2019 will be recognized during the remainder of 2019 and in 2020, respectively.