XML 45 R31.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Before Income Taxes | U.S. and international components of income before income taxes (in thousands) were comprised of the following for the periods indicated:
|  | Years Ended December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
U.S. |  | $ | 19,166 |  |  | $ | 51,145 |  |  | $ | 68,555 |
Foreign |  |  | 53,441 |  |  |  | 61,901 |  |  |  | 69,309 |
Total |  | $ | 72,607 |  |  | $ | 113,046 |  |  | $ | 137,864 |
Schedule of Provision for Income Taxes | The provision for income taxes (in thousands) consisted of the following for the periods indicated:
|  | Years Ended December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 48,794 |  |  | $ | 18,453 |  |  | $ | 11,748 |
State |  |  | 4,077 |  |  |  | 3,681 |  |  |  | 2,997 |
Foreign |  |  | 4,074 |  |  |  | 4,941 |  |  |  | 7,565 |
|  | $ | 56,945 |  |  | $ | 27,075 |  |  | $ | 22,310 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 88 |  |  | $ | (4,742 | ) |  | $ | 9,215 |
State |  |  | (1,342 | ) |  |  | (890 | ) |  |  | 693 |
Foreign |  |  | (727 | ) |  |  | 695 |  |  |  | (285 | )
|  | $ | (1,981 | ) |  | $ | (4,937 | ) |  | $ | 9,623 |
Total provision |  | $ | 54,964 |  |  | $ | 22,138 |  |  | $ | 31,933 |
Schedule of Effective Income Tax Rate Reconciliation | The provision for income taxes differs from the amount computed by applying the federal statutory income tax rate to the Company’s income before income taxes as follows for the periods indicated:
|  | Years Ended December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Income tax expense at federal statutory rate |  |  | 35.0 | % |  |  | 35.0 | % |  |  | 35.0 | %
State taxes, net of federal tax effect |  |  | 2.5 | % |  |  | 1.6 | % |  |  | 1.7 | %
Foreign earnings taxed at different rates |  |  | (24.2 | )% |  |  | (15.5 | )% |  |  | (14.0 | )%
Withholding tax |  |  | 1.9 | % |  |  | 1.4 | % |  |  | 1.1 | %
Foreign tax credit |  |  | (1.1 | )% |  |  | (1.0 | )% |  |  | (0.3 | )%
Other international components |  |  | 0.0 | % |  |  | (0.1 | )% |  |  | 0.8 | %
Change in valuation allowance |  |  | 0.2 | % |  |  | (0.8 | )% |  |  | (0.1 | )%
Deferred tax adjustments and rate changes |  |  | 5.2 | % |  |  | 0.1 | % |  |  | (0.1 | )%
Deemed repatriation transition tax |  |  | 55.5 | % |  |  | 0.0 | % |  |  | 0.0 | %
Subpart F income |  |  | 1.5 | % |  |  | 0.6 | % |  |  | 0.5 | %
Research and development tax credit |  |  | (1.1 | )% |  |  | (0.8 | )% |  |  | (0.6 | )%
Section 199 Deduction |  |  | (1.4 | )% |  |  | (1.8 | )% |  |  | (1.5 | )%
Other permanent differences |  |  | 1.7 | % |  |  | 0.9 | % |  |  | 0.7 | %
Total |  |  | 75.7 | % |  |  | 19.6 | % |  |  | 23.2 | %
Schedule of Effective Tax Rate for Income Before Income Taxes | The Company’s U.S. and foreign effective tax rates for income before income taxes were as follows for the periods indicated:
|  | Years Ended December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
U.S. |  |  | 269.3 | % |  |  | 32.3 | % |  |  | 36.0 | %
Foreign |  |  | 6.3 | % |  |  | 9.1 | % |  |  | 10.5 | %
Combined |  |  | 75.7 | % |  |  | 19.6 | % |  |  | 23.2 | %
Schedule of Components of Deferred Tax Assets and Liabilities | Significant components of the Company’s deferred tax assets and liabilities (in thousands) were as follows for the periods indicated:
|  | December 31, |
|  | 2017 |  |  | 2016 |
Deferred tax assets, net: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 761 |  |  | $ | 214 |
Tax credits |  |  | 1,520 |  |  |  | 1,372 |
Intangible assets |  |  | 10 |  |  |  | 11 |
Deferred revenue adjustment |  |  | 3,351 |  |  |  | 3,305 |
Accrued compensation |  |  | 2,863 |  |  |  | 7,866 |
Share-based compensation expense |  |  | 11,597 |  |  |  | 11,440 |
Deferred rent |  |  | 0 |  |  |  | 1,281 |
Other |  |  | 2,457 |  |  |  | 2,002 |
Deferred tax assets before valuation allowance |  |  | 22,559 |  |  |  | 27,491 |
Valuation allowance |  |  | (1,015 | ) |  |  | (832 | )
Deferred tax assets, net of valuation allowance |  |  | 21,544 |  |  |  | 26,659 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Prepaid expenses and other |  |  | 684 |  |  |  | 1,098 |
Property and equipment |  |  | 6,778 |  |  |  | 10,821 |
Capitalized software development costs |  |  | 695 |  |  |  | 3,330 |
Total deferred tax liabilities |  |  | 8,157 |  |  |  | 15,249 |
Total net deferred tax asset |  | $ | 13,387 |  |  | $ | 11,410 |
Reported as: |  |  |  |  |  |  |  |
Non-current deferred tax assets, net |  |  | 13,391 |  |  |  | 11,704 |
Non-current deferred tax liabilities |  |  | (4 | ) |  |  | (294 | )
Total net deferred tax asset |  | $ | 13,387 |  |  | $ | 11,410 |
Schedule of Change In Unrecognized Tax Benefits | The change in unrecognized tax benefits (in thousands) is presented in the table below:
Unrecognized tax benefits at January 1, 2017 |  | $ | 3,121 |
Increase related to positions taken in prior period |  |  | 771 |
Increase related to positions taken in current period |  |  | 294 |
Decrease related to expiration of statute of limitations |  |  | (741 | )
Unrecognized tax benefits at December 31, 2017 |  |  | 3,445 |
Accrued interest |  |  | 569 |
Unrecognized tax benefits recorded in other long-term liabilities at December 31, 2017 |  | $ | 4,014 |

X
- Definition Schedule Of Effective Rate For Income Tax + References No definition available. + Details
Name: | mstr_ScheduleOfEffectiveRateForIncomeTaxTableTextBlock
Namespace Prefix: | mstr_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32840-109319 + Details
Name: | us-gaap_SummaryOfIncomeTaxContingenciesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration