XML 55 R37.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Recent Accounting Developments (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles | The following table summarizes the cumulative impact of the adoption of the Revenue Recognition Update on our opening consolidated balance sheet (in thousands):
| December 31, 2017 |  | Adjustments Due to the Revenue Recognition Update |  | January 1, 2018
Assets |  |  |  |  |
Accounts receivable, trade | $ | 113,416 |  |  | $ | 7,883 |  |  | $ | 121,299 |
Inventory | 90,691 |  |  | (6,917 | ) |  | 83,774 |
Contract costs | — |  |  | 21,524 |  |  | 21,524 |
Liabilities |  |  |  |  |  |
Accrued liabilities | $ | 71,116 |  |  | $ | 209 |  |  | $ | 71,325 |
Deferred revenue | 4,858 |  |  | 3,188 |  |  | 8,046 |
Deferred income taxes | 97,943 |  |  | 4,427 |  |  | 102,370 |
Equity |  |  |  |  |  |
Accumulated deficit | $ | (2,241,243 | ) |  | $ | 14,666 |  |  | $ | (2,226,577 | )
The following tables summarize the impact of the application of the Revenue Recognition Update on our consolidated balance sheet and consolidated statement of operations (in thousands):
| December 31, 2018 |  |
Balance Sheet | As Reported |  | Balance Excluding the Impact of the Revenue Recognition Update |  | Effect of Change
Assets |  |  |  |  |
Accounts receivable, trade | $ | 147,985 |  |  | $ | 131,464 |  |  | $ | 16,521 |
Inventory | 76,333 |  |  | 93,648 |  |  | (17,315 | )
Contract costs | 39,020 |  |  | — |  |  | 39,020 |
Liabilities |  |  |  |  |
Accrued liabilities | $ | 78,997 |  |  | $ | 78,672 |  |  | $ | 325 |
Deferred revenue | 16,509 |  |  | 14,015 |  |  | 2,494 |
Deferred income taxes | 2,842 |  |  | 2,620 |  |  | 222 |
Other long-term liabilities | 20,793 |  |  | 20,780 |  |  | 13 |
Equity |  |  |  |  |
Additional paid-in capital (1) | $ | 3,177,982 |  |  | $ | 3,168,470 |  |  | $ | 9,512 |
Accumulated deficit | (2,263,677 | ) |  | (2,289,337 | ) |  | 25,660 |
——————
(1) | Represents the impact of the Revenue Recognition Update on net income attributable to noncontrolling interest which was reclassed to additional paid-in capital pursuant to the Merger.
| Year Ended December 31, 2018 |  |
Statement of Operations | As Reported |  | Balance Excluding the Impact of the Revenue Recognition Update |  | Effect of Change
Revenue: |  |  |  |  |
Contract operations | $ | 672,536 |  |  | $ | 676,517 |  |  | $ | (3,981 | )
Aftermarket services | 231,905 |  |  | 218,708 |  |  | 13,197 |
Total revenue | 904,441 |  |  | 895,225 |  |  | 9,216 |
Cost of sales (excluding depreciation and amortization): |  |  |  |  |
Contract operations | 273,013 |  |  | 288,599 |  |  | (15,586 | )
Aftermarket services | 191,354 |  |  | 180,956 |  |  | 10,398 |
Total cost of sales (excluding depreciation and amortization) | 464,367 |  |  | 469,555 |  |  | (5,188 | )
Selling, general and administrative | 101,563 |  |  | 103,473 |  |  | (1,910 | )
Provision for (benefit from) income taxes | 6,150 |  |  | 2,786 |  |  | 3,364 |
Net income attributable to the noncontrolling interest | (8,097 | ) |  | (6,141 | ) |  | (1,956 | )
Net income attributable to Archrock stockholders | 21,063 |  |  | 10,069 |  |  | 10,994 |

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

X
- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e765-108305 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.10-01.(b)(6)) -URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22580-107794 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e725-108305 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794 + Details
Name: | us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration