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Revenue Recognition (Tables)

9 Months Ended

Sep. 30, 2018

Revenue from Contract with Customer [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

The adoption of the standard impacted our previously-reported results as follows (in thousands):

Statement of Operations
	Three-months Ended												Nine-months Ended
	October 1, 2017												October 1, 2017
	As previously reported				Adjustment				As restated				As previously reported				Adjustment				As restated
Revenue	$	259,739			$	6,303			$	266,042			$	567,585			$	15,576			$	583,161
Cost of revenue	62,360				5,701				68,061				128,056				14,701				142,757
Gross margin	197,379				602				197,981				439,529				875				440,404
Operating income	110,247				602				110,849				207,211				875				208,086
Income before income tax expense	112,150				602				112,752				212,918				875				213,793
Income tax expense (benefit)	9,802				457				10,259				8,843				491				9,334
Net income	$	102,348			$	145			$	102,493			$	204,075			$	384			$	204,459
Net income per weighted-average common and common-equivalent share:
Basic	$	0.59			$	—			$	0.59			$	1.18			$	—			$	1.18
Diluted	$	0.57			$	—			$	0.57			$	1.14			$	—			$	1.14

Balance Sheet
	December 31, 2017
	As previously reported				Adjustment				As restated
Prepaid expenses and other current assets	$	30,800			$	(117	)		$	30,683
Accrued income taxes	11,391				112				11,503
Deferred revenue and customer deposits	9,969				(549		)		9,420
Retained earnings	668,267				320				668,587

Revenue from External Customers by Geographic Areas

The following table summarizes disaggregated revenue information by geographic area based upon the customer's country of domicile (in thousands):

		Three-months Ended								Nine-months Ended
		September 30, 2018				October 1, 2017				September 30, 2018				October 1, 2017
Europe		$	115,592			$	146,230			$	242,161			$	252,386
Americas		58,830				54,902				189,859				155,977
Greater China		32,796				35,546				101,130				84,764
Other Asia		25,003				29,364				79,902				90,034
		$	232,221			$	266,042			$	613,052			$	583,161

Revenue from External Customers by Products and Services

The following table summarizes disaggregated revenue information by revenue type (in thousands):

		Three-months Ended								Nine-months Ended
		September 30, 2018				October 1, 2017				September 30, 2018				October 1, 2017
Standard products and services		$	150,993			$	159,981			$	493,019			$	453,464
Application-specific customer solutions		81,228				106,061				120,033				129,697
		$	232,221			$	266,042			$	613,052			$	583,161

Deferred Revenue, by Arrangement, Disclosure

The following table summarizes the deferred revenue and customer deposits activity for the nine-month period ended September 30, 2018 (in thousands):

	Amount
Balance as of December 31, 2017	$	9,420
Increases to deferred revenue and customer deposits	55,408
Recognition of revenue	(50,590		)
Foreign exchange rate changes	(986		)
Balance as of September 30, 2018	$	13,252

X

- Definition

Tabular disclosure of the type of arrangements and the corresponding amounts that comprise the current and noncurrent balance of deferred revenue as of the balance sheet date.

+ References

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-Name Accounting Standards Codification
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Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue.

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- Definition

Tabular disclosure of entity-wide revenues from external customers for each product or service or each group of similar products or services if the information is not provided as part of the reportable operating segment information.

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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.

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