XML 32 R21.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Revenue (Tables) | 6 Months Ended
--- | ---
Jun. 30, 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.
(in thousands) |  | June 30, 2018 |  |  | December 31, 2017 |
Billed Receivables |  | $ | 168,921 |  |  | $ | 240,137 |
Allowance for doubtful accounts |  |  | (3,459 | ) |  |  | (4,799 | )
Billed Receivables, net |  | $ | 165,462 |  |  | $ | 235,338 |
Accrued receivables |  |  | 319,476 |  |  |  | 27,507 |
Significant financing component |  |  | (31,549 | ) |  |  | — |
Total accrued receivables, net |  |  | 287,927 |  |  |  | 27,507 |
Less current accrued receivables |  |  | 117,323 |  |  |  | 27,507 |
Less current significant financing component |  |  | (9,593 | ) |  |  | — |
Total long-term accrued receivables, net |  | $ | 180,197 |  |  | $ | — |
Total receivables, net |  | $ | 453,389 |  |  | $ | 262,845 |
Changes in Deferred Revenue | Changes in deferred revenue were as follows:
(in thousands) |  | Deferred Revenue |
Balance, January 1, 2018 |  | $ | 145,344 |
Deferral of revenue |  |  | 102,160 |
Recognition of deferred revenue |  |  | (91,390 | )
Foreign currency translation |  |  | (2,877 | )
Balance, June 30, 2018 |  | $ | 153,237 |
Financial Statement Effect of Applying ASC 606 | The financial statement line items affected by adoption of ASC 606 are as follows:
|  | June 30, 2018 |
(in thousands) |  | As Reported |  |  | Without application of ASC 606 |  |  | Effect of Change Higher / (Lower) |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Receivables, net of allowances |  | $ | 273,192 |  |  | $ | 199,145 |  |  | $ | 74,047 |
Recoverable income taxes |  |  | 7,903 |  |  |  | 6,375 |  |  |  | 1,528 |
Prepaid expenses |  |  | 28,370 |  |  |  | 29,111 |  |  |  | (741 | )
Other current assets |  |  | 21,488 |  |  |  | 21,303 |  |  |  | 185 |
Accrued receivables, net |  |  | 180,197 |  |  |  | — |  |  |  | 180,197 |
Deferred income taxes, net |  |  | 25,181 |  |  |  | 66,926 |  |  |  | (41,745 | )
Other noncurrent assets |  |  | 57,631 |  |  |  | 41,324 |  |  |  | 16,307 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Deferred revenue |  |  | 102,333 |  |  |  | 120,253 |  |  |  | (17,920 | )
Income taxes payable |  |  | 3,137 |  |  |  | 2,081 |  |  |  | 1,056 |
Other current liabilities |  |  | 58,615 |  |  |  | 58,850 |  |  |  | (235 | )
Deferred income taxes, net |  |  | 25,171 |  |  |  | 6,448 |  |  |  | 18,723 |
Stockholders’ equity |  |  |  |  |  |  |  |  |  |  |  |
Total stockholders’ equity |  |  | 940,715 |  |  |  | 712,576 |  |  |  | 228,139 |
|  | For the Three Months Ended June 30, 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 |  | $ | 113,600 |  |  | $ | 112,959 |  |  | $ | 641 |
License |  |  | 45,555 |  |  |  | 50,815 |  |  |  | (5,260 | )
Maintenance |  |  | 55,048 |  |  |  | 56,243 |  |  |  | (1,195 | )
Services |  |  | 20,792 |  |  |  | 20,725 |  |  |  | 67 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |
Selling and marketing |  |  | 33,160 |  |  |  | 31,923 |  |  |  | 1,237 |
Other income (expense) |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 2,742 |  |  |  | 192 |  |  |  | 2,550 |
Other, net |  |  | (1,677 | ) |  |  | (557 | ) |  |  | (1,120 | )
Income tax provision |  |  |  |  |  |  |  |  |  |  |  |
Income tax expense (benefit) |  |  | 3,764 |  |  |  | 4,609 |  |  |  | (845 | )
|  | For the Six Months Ended June 30, 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 |  | $ | 217,880 |  |  | $ | 218,133 |  |  | $ | (253 | )
License |  |  | 73,601 |  |  |  | 94,736 |  |  |  | (21,135 | )
Maintenance |  |  | 111,707 |  |  |  | 112,014 |  |  |  | (307 | )
Services |  |  | 41,117 |  |  |  | 40,754 |  |  |  | 363 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |
Selling and marketing |  |  | 65,053 |  |  |  | 62,269 |  |  |  | 2,784 |
Other income (expense) |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 5,486 |  |  |  | 371 |  |  |  | 5,115 |
Other, net |  |  | (1,732 | ) |  |  | (1,341 | ) |  |  | (391 | )
Income tax provision |  |  |  |  |  |  |  |  |  |  |  |
Income tax expense (benefit) |  |  | (188 | ) |  |  | 2,566 |  |  |  | (2,754 | )

X
- Definition Tabular disclosure of receivables. + References No definition available. + Details
Name: | aciw_ScheduleOfReceivablesTableTextBlock
Namespace Prefix: | aciw_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of condensed financial statements, including, but not limited to, the balance sheet, income statement, and statement of cash flows. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 3 -Paragraph i -Subsection 10 + Details
Name: | srt_ScheduleOfCondensedFinancialStatementsTableTextBlock
Namespace Prefix: | srt_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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 Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 8 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6935-107765 + Details
Name: | us-gaap_DeferredRevenueByArrangementDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration