The following tables compare the reported consolidated balance sheet and statements of operations, as of and for the year ended December 31, 2019, to the amounts had Topic 605 been in effect.


	As of December 31,
	2018		2019
					Impact from
					the adoption of
	As reported		As adjusted		Topic 606 and		As reported
	Topic 605		Topic 605		Topic 340-40		Topic 606
Assets
Current assets
Cash and cash equivalents	$	81,183	$	121,101	$	—	$	121,101
Accounts receivable, net		184,565		204,268		233		204,501
Prepaid income taxes		5,085		6,732		(2,189)		4,543
Prepaid and other current assets(1)		12,390		20,080		3,333		23,413
Total current assets		283,223		352,181		1,377		353,558
Property and equipment, net		29,393		29,632		—		29,632
Intangible assets, net		54,001		46,313		—		46,313
Goodwill		446,318		480,065		—		480,065
Investment in joint venture		—		1,725		—		1,725
Deferred income taxes		81,066		72,611		(21,543)		51,068
Other assets(1)		29,595		26,517		5,721		32,238
Total assets	$	923,596	$	1,009,044	$	(14,445)	$	994,599
Liabilities and Stockholders’ Equity
Current liabilities
Accounts payable	$	8,567	$	17,669	$	—	$	17,669
Accruals and other current liabilities		136,699		167,225		292		167,517


	As of December 31,
	2018		2019
					Impact from
					the adoption of
	As reported		As adjusted		Topic 606 and		As reported
	Topic 605		Topic 605		Topic 340-40		Topic 606
Deferred revenues		287,682		282,070		(77,079)		204,991
Income taxes payable		2,794		1,030		1,206		2,236
Total current liabilities		435,742		467,994		(75,581)		392,413
Long-term debt		258,750		233,750		—		233,750
Deferred revenues		49,769		56,121		(47,967)		8,154
Deferred income taxes		10,470		7,627		633		8,260
Income taxes payable		12,904		6,321		1,819		8,140
Other liabilities		8,530		9,263		—		9,263
Total liabilities		776,165		781,076		(121,096)		659,980
Stockholders’ equity
Common stock		2,502		2,548		—		2,548
Additional paid-in capital		392,896		408,667		—		408,667
Accumulated other comprehensive loss		(29,414)		(23,086)		(841)		(23,927)
Accumulated deficit(2)		(218,553)		(160,161)		107,492		(52,669)
Total stockholders’ equity	$	147,431	$	227,968	$	106,651	$	334,619
Total liabilities and stockholders’ equity	$	923,596	$	1,009,044	$	(14,445)	$	994,599

(1)

As of December 31, 2019, contract cost assets of $2,690 were included in Prepaid and other current assets and $5,235 were included in Other assets.

(2)

Included in Accumulated deficit on the opening balance of January 1, 2019 is $107,822, net of tax, for the cumulative effect adjustment of adopting Topics 606 and 340‑40.


	Year Ended December 31,
	2018		2019
					Impact from
					the adoption of
	As reported		As adjusted		Topics 606		As reported
	Topic 605		Topic 605		and 340-40		Topic 606
Revenues:
Subscriptions	$	557,421	$	613,925	$	(5,625)	$	608,300
Perpetual licenses		61,065		52,519		7,174		59,693
Subscriptions and licenses		618,486		666,444		1,549		667,993
Services		73,224		68,405		256		68,661
Total revenues		691,710		734,849		1,805		736,654
Cost of revenues:
Cost of subscriptions and licenses		55,113		71,439		139		71,578


	Year Ended December 31,
	2018		2019
					Impact from
					the adoption of
	As reported		As adjusted		Topics 606		As reported
	Topic 605		Topic 605		and 340-40		Topic 606
Cost of services		76,211		72,572		—		72,572
Total cost of revenues		131,324		144,011		139		144,150
Gross profit		560,386		590,838		1,666		592,504
Operating expenses:
Research and development		175,032		183,552		—		183,552
Selling and marketing		160,635		155,274		20		155,294
General and administrative		89,328		97,580		—		97,580
Amortization of purchased intangibles		14,000		14,213		—		14,213
Total operating expenses		438,995		450,619		20		450,639
Income from operations		121,391		140,219		1,646		141,865
Interest expense, net		(8,765)		(8,199)		—		(8,199)
Other income (expense), net		236		(5,557)		—		(5,557)
Income before income taxes		112,862		126,463		1,646		128,109
Provision for income taxes		(29,250)		21,762		1,976		23,738
Equity in loss of joint venture, net of tax		—		1,275		—		1,275
Net income	$	142,112	$	103,426	$	(330)	$	103,096