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Ciena Corporation and Significant Accounting Policies and Estimates (Tables) | 12 Months Ended
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Oct. 31, 2020
Accounting Policies [Abstract] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles | The following table summarizes the cumulative effect of the changes made to Ciena’s Consolidated Balance Sheet in connection with the adoption of ASC 842 (in thousands):
|  | Balance at November 2, 2019 |  | New Lease Accounting Standard |  |  | Adjusted Balance at November 3, 2019
ASSETS: |  |  |  |  |  |  |
Operating right-of-use assets |  | $ | — |  |  | $ | 53,334 |  | (1) |  | $ | 53,334 |
Total assets |  | $ | 3,893,346 |  |  | $ | 53,334 |  |  |  | $ | 3,946,680 |
LIABILITIES AND STOCKHOLDERS’ EQUITY: |  |  |  |  |  |  |
Accrued liabilities and other short-term obligations |  | $ | 382,740 |  |  | $ | (1,484) |  | (2) |  | $ | 381,256 |
Short-term lease liabilities |  | $ | — |  |  | 20,498 |  | (3) |  | $ | 20,498 |
Other long-term obligations |  | $ | 148,747 |  |  | (21,244) |  | (4) |  | $ | 127,503 |
Long-term operating lease liabilities |  | $ | — |  |  | 55,564 |  | (5) |  | $ | 55,564 |
Total liabilities and stockholders’ equity |  | $ | 3,893,346 |  |  | $ | 53,334 |  |  |  | $ | 3,946,680 |
(1) Represents $76.0 million of operating leases recognized as Operating ROU assets upon adoption of ASC 842, less $5.4 million of deferred rent, $6.2 million of tenant improvement allowances, $1.5 million of short-term restructuring reserve liability and $9.6 million of long-term restructuring reserve liability all recognized as a reduction to ROU assets. (2) Represents $1.5 million of short-term restructuring reserve liability recognized as a reduction to Operating ROU assets. (3) Represents $20.5 million of lease liabilities for operating leases. (4) Represents $9.6 million of long-term restructuring reserve liability, $5.4 million of deferred rent, and $6.2 million of tenant improvement allowances recognized as a reduction to ROU assets. (5) Represents $55.6 million of lease liabilities for operating leases.

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- 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 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e725-108305 Reference 4: 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
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