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Revenue (Tables) | 3 Months Ended
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Mar. 31, 2018
Revenue from Contract with Customer [Abstract] |
Total Receivables | Total receivables represent amounts billed and amounts earned that are to be billed in the future (i.e., accrued receivables). Included in accrued receivables are services and SaaS and PaaS revenues earned in the current period but billed in the following period and amounts due under multi-year software license arrangements with extended payment terms for which the Company has an unconditional right to invoice and receive payment in the future.
|  | March 31, |  |  | December 31, |
(in thousands) |  | 2018 |  |  | 2017 |
Billed Receivables |  | $ | 175,066 |  |  | $ | 240,137 |
Allowance for doubtful accounts |  |  | (4,001 | ) |  |  | (4,799 | )
Billed Receivables, net |  | $ | 171,065 |  |  | $ | 235,338 |
Accrued receivables |  |  | 328,546 |  |  |  | 27,507 |
Significant financing component |  |  | (34,109 | ) |  |  | — |
Total accrued receivables, net |  |  | 294,437 |  |  |  | 27,507 |
Less current accrued receivables |  |  | 117,276 |  |  |  | 27,507 |
Less current significant financing component |  |  | (9,972 | ) |  |  | — |
Total long-term accrued receivables, net |  | $ | 187,133 |  |  | $ | — |
Total receivables, net |  | $ | 465,502 |  |  | $ | 262,845 |
Changes in Deferred Revenue | Changes in deferred revenue were as follows:
|  | Deferred |
(in thousands) |  | Revenue |
Balance, January 1, 2018 |  | $ | 145,344 |
Deferral of revenue |  |  | 56,264 |
Recognition of deferred revenue |  |  | (44,589 | )
Balance, March 31, 2018 |  | $ | 157,019 |
Financial Statement Effect of Applying ASC 606 | The financial statement line items affected by adoption of ASC 606 is as follows:
|  | March 31, 2018 |
(in thousands) |  | As Reported |  |  | Without application of ASC 606 |  |  | Effect of Change Higher / (Lower) |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Receivables, net of allowances |  | $ | 278,369 |  |  | $ | 205,165 |  |  | $ | 73,204 |
Recoverable income taxes |  |  | 7,673 |  |  |  | 6,538 |  |  |  | 1,135 |
Prepaid expenses |  |  | 29,961 |  |  |  | 30,702 |  |  |  | (741 | )
Other current assets |  |  | 29,010 |  |  |  | 28,795 |  |  |  | 215 |
Accrued receivables, net |  |  | 187,133 |  |  |  | — |  |  |  | 187,133 |
Deferred income taxes, net |  |  | 22,109 |  |  |  | 65,503 |  |  |  | (43,394 | )
Other noncurrent assets |  |  | 56,826 |  |  |  | 38,945 |  |  |  | 17,881 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Deferred revenue |  |  | 111,639 |  |  |  | 128,304 |  |  |  | (16,665 | )
Income taxes payable |  |  | 6,178 |  |  |  | 6,268 |  |  |  | (90 | )
Other current liabilities |  |  | 64,312 |  |  |  | 64,546 |  |  |  | (234 | )
Deferred income taxes, net |  |  | 26,564 |  |  |  | 7,876 |  |  |  | 18,688 |
Stockholders’ equity |  |  |  |  |  |  |  |  |  |  |  |
Total stockholders’ equity |  |  | 979,022 |  |  |  | 745,288 |  |  |  | 233,734 |
|  | For the Three Months Ended March 31, 2018 |
(in thousands) |  | As Reported |  |  | Without application of ASC 606 |  |  | Effect of Change Higher / (Lower) |
Revenues |  |  |  |  |  |  |  |  |  |  |  |
Software as a service and platform as a service |  | $ | 104,280 |  |  | $ | 105,174 |  |  | $ | (894 | )
License |  |  | 28,046 |  |  |  | 43,921 |  |  |  | (15,875 | )
Maintenance |  |  | 56,659 |  |  |  | 55,771 |  |  |  | 888 |
Services |  |  | 20,325 |  |  |  | 20,029 |  |  |  | 296 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |
Selling and marketing |  |  | 31,893 |  |  |  | 30,346 |  |  |  | 1,547 |
Other income (expense) |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 2,744 |  |  |  | 179 |  |  |  | 2,565 |
Other, net |  |  | (55 | ) |  |  | (784 | ) |  |  | 729 |
Income tax provision |  |  |  |  |  |  |  |  |  |  |  |
Income tax benefit |  |  | (3,952 | ) |  |  | (2,043 | ) |  |  | (1,909 | )

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