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Recent Accounting Pronouncements (Tables)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Schedule of Impact of New Accounting Pronouncements

The impact of adoption on the January 1, 2018 consolidated balance sheet was:

		December 31, 2017				Impact of Adoption (1)				January 1, 2018
		(in thousands)
Assets:
Accounts receivable, net		$	83,518			$	1,801			$	85,319
Prepaid expenses and other assets		22,596				1,555				24,151
Liabilities:
Accrued expenses and other liabilities		84,460				3,356				87,816

⁽¹⁾ Prior to adoption, product return assets and return liabilities were reported within ‘Accounts receivable, net’, within the allowance for doubtful accounts. As of the adoption date, the product return assets were reclassified and reported as a component of ‘Prepaid expenses and other assets’, and return liabilities were reclassified to ‘Accrued expenses and other liabilities’ in the Company’s consolidated balance sheet.

The impact of the new revenue recognition guidance on our consolidated balance sheet as of December 31, 2018 was:

		December 31, 2018
		Balances Without Adoption				Effects of New Guidance (1)				As Reported
		(in thousands)
Assets:
Accounts receivable, net		$	93,994			$	3,633			$	97,627
Prepaid expenses and other assets		19,327				2,796				22,123
Liabilities:
Accrued expenses and other liabilities		95,742				6,429				102,171

⁽¹⁾ The new revenue recognition guidance requires comparative disclosures of the effects of the new guidance on the Company’s consolidated financial statements for all interim periods and the annual period during the year of adoption. The new guidance did not have a significant effect on the Company’s consolidated statements of operations for the year ended December 31, 2018.

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- 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
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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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-Name Accounting Standards Codification
-Topic 270
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-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
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Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
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