v2.4.0.8

Deferred Revenue and Advance Payments

9 Months Ended

Sep. 30, 2013

Deferred Revenue and Advance Payments

(6) Deferred Revenue and Advance Payments

Deferred revenue and advance payments (in thousands) from customers consisted of the following, as of:  

		September 30,				December 31,
		2013				2012
Current:
Deferred product licenses revenue		$	9,419			$	12,252
Deferred product support revenue			146,633				145,343
Deferred subscription services revenue			7,891				6,569
Deferred other services revenue			14,074				15,650
Gross current deferred revenue and advance payments			178,017				179,814
Less: unpaid deferred revenue			(60,232	)			(78,565	)
Net current deferred revenue and advance payments		$	117,785			$	101,249
Non-current:
Deferred product licenses revenue		$	2,978			$	3,280
Deferred product support revenue			6,655				8,205
Deferred subscription services revenue			861				696
Deferred other services revenue			1,654				1,184
Gross non-current deferred revenue and advance payments			12,148				13,365
Less: unpaid deferred revenue			(3,017	)			(4,542	)
Net non-current deferred revenue and advance payments		$	9,131			$	8,823

The Company offsets its accounts receivable and deferred revenue for any unpaid items included in deferred revenue and advance payments.

X

- Definition

The entire disclosure for deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 45

-Paragraph 8

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6935-107765



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 13

-Section A



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 605

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SAB TOPIC 13.A.3(b).Q1(c),(b).Q2,(c).Q3)

-URI http://asc.fasb.org/extlink&oid=27012821&loc=d3e214044-122780

+ Details

Name:	us-gaap_DeferredRevenueDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration