XML 67 R23.htm IDEA: XBRL DOCUMENT
v3.19.3

Contract Balances and Performance Obligations Contract Balances and Performance Obligation | 12 Months Ended
--- | ---
Sep. 30, 2019
Revenue from Contract with Customer [Abstract] |
Revenue from Contract with Customer [Text Block] | 16. Contract Balances and Performance Obligations Contract Balances We record a receivable when we satisfy a performance obligation prior to invoicing if only the passage of time is required before payment is due or if we have an unconditional right to consideration before we satisfy a performance obligation. We record a contract asset when we satisfy a performance obligation prior to invoicing but our right to consideration is conditional. We record deferred revenue when the payment is made or due before we satisfy a performance obligation. Receivables at September 30, 2019 and 2018 consisted of the following:
| September 30,
| 2019 |  | 2018
|  |  | As Adjusted
| (In thousands)
Billed | $ | 206,714 |  |  | $ | 196,960 |
Unbilled | 127,651 |  |  | 73,221 |
| 334,365 |  |  | 270,181 |
Less: allowance for doubtful accounts | (2,568 | ) |  | (3,439 | )
Net receivables (*) | $ | 331,797 |  |  | $ | 266,742 |
(*) Included short-term receivables of $297.4 million and long-term receivables of $34.4 million that were recorded in accounts receivable, net and other assets, respectively, within the accompanying consolidated balance sheets at September 30, 2019. Long-term receivables were not material at September 30, 2018. Activity in the allowance for doubtful accounts was as follows:
| Year Ended September 30,
| 2019 |  | 2018
| (In thousands)
Balance, beginning of year | $ | 3,439 |  |  | $ | 2,941 |
Add: expense | 518 |  |  | 623 |
Less: write-offs (net of recoveries) | (1,389 | ) |  | (125 | )
Balance, end of year | $ | 2,568 |  |  | $ | 3,439 |
Contract assets balance at September 30, 2019 and 2018 was immaterial. Deferred revenue primarily relates to our maintenance and SaaS contracts billed annually in advance and generally recognized ratably over the term of the service period. Significant changes in the deferred revenues balances are as follows:
| Year Ended September 30,
| 2019 |  | 2018
|  |  | As Adjusted
| (In thousands)
Deferred revenues, beginning balance | $ | 108,118 |  |  | $ | 114,729 |
Revenue recognized that was included in the deferred revenues balance at the beginning of the period | (93,265 | ) |  | (83,125 | )
Increases due to billings, excluding amounts recognized as revenue during the period | 101,467 |  |  | 76,514 |
Deferred revenues, ending balance (*) | $ | 116,320 |  |  | $ | 108,118 |
(*) Ending balance at September 30, 2019 included current portion of $111.0 million and long-term portion of $5.3 million that were recorded in deferred revenue and other liabilities, respectively, within the consolidated balance sheets. Ending balance at September 30, 2018 included current portion of $103.3 million and long-term portion of $4.8 million that were recorded in deferred revenue and other liabilities, respectively, within the consolidated balance sheets. Payment terms and conditions vary by contract type, although terms generally include a requirement of payment within 30 to 60 days. In instances where the timing of revenue recognition differs from the timing of invoicing, we have determined our contracts generally do not include a significant financing component. The primary purpose of our invoicing terms is to provide customers with simplified and predictable ways of purchasing our products and services, not to provide customers with financing or to receive financing from our customers. Examples include multi-year on-premises licenses that are invoiced annually with revenue recognized upfront, and invoicing at the beginning of a subscription term with revenue recognized ratably over the contract period. Performance Obligations The following table includes estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period:
Year Ending September 30, | Performance Obligations
| (In thousands)
2020 | $ | 84,022 |
2021 | 66,809 |
2022 | 39,960 |
2023 | 26,188 |
2024 | 16,512 |
Thereafter | 4,879 |
Total | $ | 238,370 |
We apply the optional exemption that permits the omission of information about remaining performance obligations that have original expected durations of one year or less. We also applied the transition practical expedient that permits the omission of prior-period information about our performance obligations.

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

X
- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 + Details
Name: | us-gaap_RevenueFromContractWithCustomerTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration