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Deferred Revenue and Advance Payments

9 Months Ended

Sep. 30, 2015

Deferred Revenue and Advance Payments

(7) Deferred Revenue and Advance Payments

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

		September 30, 2015				December 31, 2014
Current:
Deferred product licenses revenue		$	13,155			$	10,927
Deferred subscription services revenue			11,172				16,018
Deferred product support revenue			135,999				168,833
Deferred other services revenue			6,794				10,564
Gross current deferred revenue and advance payments			167,120				206,342
Less: unpaid deferred revenue			(51,616	)			(97,929	)
Net current deferred revenue and advance payments		$	115,504			$	108,413
Non-current:
Deferred product licenses revenue		$	6,344			$	8,012
Deferred subscription services revenue			808				750
Deferred product support revenue			6,962				7,505
Deferred other services revenue			1,166				1,047
Gross non-current deferred revenue and advance payments			15,280				17,314
Less: unpaid deferred revenue			(4,983	)			(6,496	)
Net non-current deferred revenue and advance payments		$	10,297			$	10,818

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 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



Reference 2: 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 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher SEC



-Name Staff Accounting Bulletin (SAB)



-Number Topic 13



-Section A

+ Details

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