Condensed Consolidated Financial Statements (Tables)

9 Months Ended

Sep. 30, 2017

Receivables and Concentration of Credit Risk

Receivables represent amounts billed and amounts earned that are to be billed in the near future. Included in accrued receivables are services, software as a service (“SaaS”) and platform as a service (“Platform”) revenues earned in the current period but billed in a subsequent period as well as license revenues that are fixed and determinable but billed in future periods.


(in thousands)	September 30, 2017			December 31, 2016
Billed Receivables	$	160,622		$	250,116
Allowance for doubtful accounts		(4,157	)		(3,873	)

Billed, net		156,465			246,243
Accrued Receivables		25,804			21,919

Receivables, net	$	182,269		$	268,162

Components of Other Current Assets and Other Current Liabilities

Other Current Assets and Other Current Liabilities


(in thousands)	September 30, 2017		December 31, 2016
Settlement deposits	$	6,392	$	10,496
Settlement receivables		7,239		14,327
Other		11,337		8,755

Total other current assets	$	24,968	$	33,578


(in thousands)	September 30, 2017		December 31, 2016
Settlement payables	$	13,107	$	24,016
Accrued interest		2,469		7,356
Vendor financed licenses		2,092		9,213
Royalties payable		7,073		7,197
Other		28,275		31,059

Total other current liabilities	$	53,016	$	78,841

Changes in Carrying Amount of Goodwill

Changes in the carrying amount of goodwill attributable to each reporting unit with goodwill balances during the nine months ended September 30, 2017 were as follows:


(in thousands)	ACI On Demand		ACI On Premise			Total
Gross Balance prior to December 31, 2016	$	183,783	$	773,340		$	957,123
Total impairment prior to December 31, 2016		—		(47,432	)		(47,432	)

Balance, December 31, 2016		183,783		725,908			909,691
Adjustments		—		—			—

Balance, September 30, 2017	$	183,783	$	725,908		$	909,691