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General (Tables) | 12 Months Ended
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Dec. 31, 2018
ASU 2014-09 [Member] |
Adoption of Accounting Standard Changes on Financial Statements | Selected audited consolidated balance sheet line items, which reflect the adoption of ASU 2014-09 are as follows (in thousands):
|  | December 31, 2017 |
|  | As previously |  |  |  |  |  |  |  |  |
|  | reported |  |  | Adjustments |  |  | As adjusted |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |
Deferred costs |  | $ | 25,091 |  |  | $ | 4,875 |  |  | $ | 29,966 |
Deferred costs, non-current |  |  | 6,770 |  |  |  | 3,197 |  |  |  | 9,967 |
Deferred income tax asset |  |  | 17,551 |  |  |  | (3,854 | ) |  |  | 13,697 |
LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |
Accrued compensation |  |  | 15,886 |  |  |  | (658 | ) |  |  | 15,228 |
Deferred revenue |  |  | 16,407 |  |  |  | 1,456 |  |  |  | 17,863 |
Deferred revenue, non-current |  |  | 10,602 |  |  |  | (7,871 | ) |  |  | 2,731 |
STOCKHOLDERS’ EQUITY |  |  |  |  |  |  |  |  |  |  |  |
Accumulated deficit |  |  | (19,902 | ) |  |  | 11,291 |  |  |  | (8,611 | )
Selected audited consolidated statement of operations line items, which reflect the adoption of ASU 2014-09 are as follows (in thousands):
|  | For the twelve months ended December 31, 2016 |
|  | As previously |  |  |  |  |  |  |  |  |
|  | reported |  |  | Adjustments |  |  | As adjusted |
Revenues |  | $ | 193,295 |  |  | $ | (142 | ) |  | $ | 193,153 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing |  |  | 65,886 |  |  |  | 990 |  |  |  | 66,876 |
Income from operations |  |  | 7,517 |  |  |  | (1,132 | ) |  |  | 6,385 |
Income tax expense |  |  | 3,140 |  |  |  | (385 | ) |  |  | 2,755 |
Net income |  | $ | 5,710 |  |  | $ | (747 | ) |  | $ | 4,963 |
Net income per share |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | 0.34 |  |  |  | (0.05 | ) |  | $ | 0.29 |
Diluted |  | $ | 0.33 |  |  |  | (0.04 | ) |  | $ | 0.29 |
|  | For the twelve months ended December 31, 2017 |
|  | As previously |  |  |  |  |  |  |  |  |
|  | reported |  |  | Adjustments |  |  | As adjusted |
Revenues |  | $ | 220,566 |  |  | $ | (481 | ) |  | $ | 220,085 |
Operating expenses |  |  |  |  |  |  |  |  |  |  |  |
Sales and marketing |  |  | 73,295 |  |  |  | (2,034 | ) |  |  | 71,261 |
Income from operations |  |  | 8,428 |  |  |  | 1,553 |  |  |  | 9,981 |
Income tax expense |  |  | 11,580 |  |  |  | (1,238 | ) |  |  | 10,342 |
Net income (loss) |  | $ | (2,440 | ) |  | $ | 2,791 |  |  | $ | 351 |
Net income (loss) per share |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | (0.14 | ) |  |  | 0.16 |  |  | $ | 0.02 |
Diluted |  | $ | (0.14 | ) |  |  | 0.16 |  |  | $ | 0.02 |
Selected audited consolidated statement of cash flows line items, which reflect the adoption of ASU 2014-09 are as follows (in thousands):
|  | For the twelve months ended December 31, 2016 |
|  | As previously |  |  |  |  |  |  |  |  |
|  | reported |  |  | Adjustments |  |  | As adjusted |
Cash flows from operating activities |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | 5,710 |  |  | $ | (747 | ) |  | $ | 4,963 |
Reconciliation of net income to net cash provided by operating activities |  |  |  |  |  |  |  |  |  |  |  |
Deferred income taxes |  |  | (1,698 | ) |  |  | (385 | ) |  |  | (2,083 | )
Changes in assets and liabilities |  |  |  |  |  |  |  |  |  |  |  |
Deferred costs |  |  | (4,964 | ) |  |  | 879 |  |  |  | (4,085 | )
Accrued compensation |  |  | 2,180 |  |  |  | 111 |  |  |  | 2,291 |
Deferred revenue |  |  | 2,710 |  |  |  | 142 |  |  |  | 2,852 |
Net cash provided by operating activities |  |  | 18,765 |  |  |  | — |  |  |  | 18,765 |
|  | For the twelve months ended December 31, 2017 |
|  | As previously |  |  |  |  |  |  |  |  |
|  | reported |  |  | Adjustments |  |  | As adjusted |
Cash flows from operating activities |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | (2,440 | ) |  | $ | 2,791 |  |  | $ | 351 |
Reconciliation of net income to net cash provided by operating activities |  |  |  |  |  |  |  |  |  |  |  |
Deferred income taxes |  |  | 10,854 |  |  |  | (1,238 | ) |  |  | 9,616 |
Changes in assets and liabilities |  |  |  |  |  |  |  |  |  |  |  |
Deferred costs |  |  | (6,548 | ) |  |  | (1,265 | ) |  |  | (7,813 | )
Accrued compensation |  |  | 2,073 |  |  |  | (769 | ) |  |  | 1,304 |
Deferred revenue |  |  | 5,107 |  |  |  | 481 |  |  |  | 5,588 |
Net cash provided by operating activities |  |  | 31,050 |  |  |  | — |  |  |  | 31,050 |

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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 -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
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