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Recently Issued Accounting Standards (Tables) | 6 Months Ended
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Jul. 31, 2018
Accounting Changes and Error Corrections [Abstract] |
Material Impacts of New Accounting Pronouncements | The following table shows select line items that were materially impacted by the adoption of ASC Topics 606 and 340-40 on Autodesk’s unaudited Condensed Consolidated Statements of Operations for the three and six months ended July 31, 2018:
| For the Three Months Ended July 31, 2018 |  | For the Six Months Ended July 31, 2018
| As Reported |  | Impact from the adoption of ASC 606 and 340-40 |  | As Adjusted |  | As Reported |  | Impact from the adoption of ASC 606 and 340-40 |  | As Adjusted
Net revenue (1) |  |  |  |  |  |  |  |  |  |  |
Subscription | $ | 420.6 |  |  | $ | (4.6 | ) |  | $ | 416.0 |  |  | $ | 771.0 |  |  | $ | 1.7 |  |  | $ | 772.7 |
Maintenance | 166.4 |  |  | (1.1 | ) |  | 165.3 |  |  | 347.6 |  |  | 4.3 |  |  | 351.9 |
Other | 24.7 |  |  | 4.5 |  |  | 29.2 |  |  | 53.0 |  |  | 6.4 |  |  | 59.4 |
Cost of revenue (1) |  |  |  |  |  |  |  |  |  |  |
Cost of subscription and maintenance revenue | 54.1 |  |  | — |  |  | 54.1 |  |  | 104.5 |  |  | (0.1 | ) |  | 104.4 |
Cost of other revenue | 12.3 |  |  | 0.4 |  |  | 12.7 |  |  | 25.1 |  |  | 0.7 |  |  | 25.8 |
Operating expenses (1): |  |  |  |  |  |  |  |  |  |  |
Marketing and sales | 289.1 |  |  | (10.8 | ) |  | 278.3 |  |  | 565.5 |  |  | (24.4 | ) |  | 541.1 |
Provision for income taxes | (16.0 | ) |  | 3.1 |  |  | (12.9 | ) |  | (34.6 | ) |  | (1.5 | ) |  | (36.1 | )
Net loss (2) | $ | (39.4 | ) |  | $ | 12.3 |  |  | $ | (27.1 | ) |  | $ | (121.8 | ) |  | $ | 34.7 |  |  | $ | (87.1 | )
Basic net loss per share | $ | (0.18 | ) |  | $ | 0.06 |  |  | $ | (0.12 | ) |  | $ | (0.56 | ) |  | $ | 0.16 |  |  | $ | (0.40 | )
Diluted net loss per share | $ | (0.18 | ) |  | $ | 0.06 |  |  | $ | (0.12 | ) |  | $ | (0.56 | ) |  | $ | 0.16 |  |  | $ | (0.40 | )
____________________
(1) | While not shown here, gross margin, loss from operations, and loss before income taxes have consequently been affected as a result of the net effect of the adjustments noted above.
(2) | The impact on the unaudited Condensed Consolidated Statements of Comprehensive Loss is limited to the net effects of the impacts noted above on the Condensed Consolidated Statements of Operations, specifically on the line item "Net loss."
The following table shows select line items that were materially impacted by the adoption of ASC Topics 606 and 340-40 on Autodesk’s unaudited Condensed Consolidated Balance Sheet as of July 31, 2018:
| As reported |  | Impact from the adoption of ASC 606 and 340-40 |  | As Adjusted
ASSETS |  |  |  |  |
Current assets: |  |  |  |  |
Accounts receivable, net | $ | 234.4 |  |  | $ | 53.0 |  |  | $ | 287.4 |
Prepaid expenses and other current assets (1) | 194.6 |  |  | (70.1 | ) |  | 124.5 |
Deferred income taxes, net | 81.5 |  |  | 11.0 |  |  | 92.5 |
Other assets (1) | 195.4 |  |  | (18.0 | ) |  | 177.4 |
LIABILITIES AND STOCKHOLDERS’ DEFICIT |  |  |  |  |  |
Current liabilities: |  |  |  |  |
Accrued income taxes | 38.8 |  |  | (1.4 | ) |  | 37.4 |
Deferred revenue | 1,491.5 |  |  | 99.1 |  |  | 1,590.6 |
Other accrued liabilities | 139.4 |  |  | 2.4 |  |  | 141.8 |
Long-term deferred revenue | 308.0 |  |  | 25.3 |  |  | 333.3 |
Long-term income taxes payable | 41.5 |  |  | (0.2 | ) |  | 41.3 |
Long-term deferred income taxes | 88.2 |  |  | (4.6 | ) |  | 83.6 |
Accumulated deficit (2) | (2,103.2 | ) |  | (144.7 | ) |  | (2,247.9 | )
____________________
(1) | Short term and long term "contract assets" under ASC Topic 606 are included within "Prepaid expenses and other current assets" and "Other assets", respectively, on the unaudited Condensed Consolidated Balance Sheet.
(2) Included in the "Accumulated deficit" adjustment is $179.4 million for the cumulative effect adjustment of adopting ASC Topic 606 and 340-40 on the opening balance as of February 1, 2018.

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