XML 32 R21.htm IDEA: XBRL DOCUMENT v3.19.2

Nature of Business Recently Adopted ASU 2014-09 Revenue from Contracts with Customers (Tables)

9 Months Ended

Jun. 30, 2019

Accounting Changes and Error Corrections [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

Condensed Consolidated Statement of Cash Flows

	Nine Months Ended June 30, 2018
	As Previously Reported				Adjustment				As Adjusted
	(In thousands)
Cash flows from operating activities:
Net income	$	91,935			$	1,834			$	93,769
Deferred income taxes	6,749				(10,392		)		(3,643		)
Changes in operating assets and liabilities	(12,489		)		8,558				(3,931		)

Condensed Consolidated Statements of Income and Comprehensive Income

	Quarter Ended June 30, 2018												Nine Months Ended June 30, 2018
	As Previously Reported				Adjustment				As Adjusted				As Previously Reported				Adjustment				As Adjusted
	(In thousands, except per share amounts)
Revenues	$	259,505			$	(4,512	)		$	254,993			$	752,684			$	(9,070	)		$	743,614
Cost of revenues	78,390				621				79,011				231,268				1,668				232,936
Selling, general and administrative	98,685				(1,294		)		97,391				286,038				(2,180		)		283,858
Provision for income taxes	9,380				(1,199		)		8,181				24,565				(10,392		)		14,173
Net income	32,361				(2,640		)		29,721				91,935				1,834				93,769
Comprehensive income	13,565				(2,640		)		10,925				85,335				1,834				87,169
Basic earnings per share	1.09				(0.09		)		1.00				3.07				0.06				3.13
Diluted earnings per share	1.04				(0.09		)		0.95				2.93				0.06				2.99

Adoption of the standard impacted our previously reported results as follows:

Condensed Consolidated Balance Sheets

	September 30, 2018
	As Previously Reported				Adjustment				As Adjusted
	(In thousands)
Accounts receivable, net	$	208,865			$	57,877			$	266,742
Deferred income taxes	20,117				(6,312		)		13,805
Other assets	12,431				23,823				36,254
Other accrued liabilities	30,457				568				31,025
Deferred revenue	52,215				51,120				103,335
Stockholders’ equity	263,737				23,700				287,437

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingChangesAndErrorCorrectionsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e765-108305

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e725-108305

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

+ Details

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