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Deferred Revenue and Advance Payments

3 Months Ended

Mar. 31, 2016

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:

		March 31,				December 31,
		2016				2015
Current:
Deferred product licenses revenue		$	13,088			$	13,506
Deferred subscription services revenue			17,593				15,763
Deferred product support revenue			164,667				158,738
Deferred other services revenue			7,411				9,149
Gross current deferred revenue and advance payments			202,759				197,156
Less: unpaid deferred revenue			(71,322	)			(96,461	)
Net current deferred revenue and advance payments		$	131,437			$	100,695
Non-current:
Deferred product licenses revenue		$	7,573			$	5,397
Deferred subscription services revenue			2,340				2,138
Deferred product support revenue			6,425				7,607
Deferred other services revenue			755				795
Gross non-current deferred revenue and advance payments			17,093				15,937
Less: unpaid deferred revenue			(6,910	)			(6,942	)
Net non-current deferred revenue and advance payments		$	10,183			$	8,995

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