XML 57 R41.htm IDEA: XBRL DOCUMENT v3.22.4

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)

12 Months Ended

Dec. 31, 2022

Accounting Changes and Error Corrections [Abstract]

Summary of Error Correction Adjustments

CONDENSED CONSOLIDATED BALANCE SHEET

(in thousands, except share and per share data)

(Unaudited)

			September 30, 2022
			As Reported						Adjustment						As Restated
ASSETS
Current assets:
Cash and cash equivalents			$	166,256					$	—					$	166,256
Accounts receivable, net			85,612						—						85,612
Inventories			120,467						—						120,467
Income tax receivable			655						—						655
Prepaid expenses and other current assets			4,876						—						4,876
Total current assets			377,866						—						377,866
Property, plant and equipment, net			57,187						—						57,187
Goodwill			1,019,387						—						1,019,387
Customer lists, net			715,829						—						715,829
Technology and patents, net			233,861						—						233,861
Tradenames, net			95,047						—						95,047
Other assets, net			1,877						—						1,877
Total assets			$	2,501,054					$	—					$	2,501,054
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Accounts payable			$	31,856					$	—					$	31,856
Accrued expenses and other current liabilities			124,429						(65,401)						59,028
Founders advisory fees payable - related party			9,836						—						9,836
Deferred revenue			1,272						—						1,272
Total current liabilities			167,393						(65,401)						101,992
Long-term debt			664,986						—						664,986
Deferred income taxes			222,952						50,467						273,419
Founders advisory fees payable - related party			134,598						—						134,598
Redeemable preferred shares			100,263						—						100,263
Redeemable preferred shares - related party			3,245						—						3,245
Other non-current liabilities			8,951						—						8,951
Total liabilities			1,302,388						(14,934)						1,287,454
Commitments and contingencies
Shareholders’ equity:
Ordinary shares, $1 nominal value per share, 4,000,000,000 shares authorized; 163,234,542 shares issued; 162,316,326 shares outstanding			163,235						—						163,235
Treasury shares, at cost; 918,216 shares			(7,572)						—						(7,572)
Additional paid-in capital			1,697,644						(11,746)						1,685,898
Accumulated other comprehensive loss			(41,561)						—						(41,561)
Accumulated deficit			(613,080)						26,680						(586,400)
Total shareholders’ equity			1,198,666						14,934						1,213,600
Total liabilities and shareholders’ equity			$	2,501,054					$	—					$	2,501,054

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND

COMPREHENSIVE INCOME (LOSS)

(in thousands, except share and per share data)

(Unaudited)

			Three Months Ended September 30, 2022																		Nine Months Ended September 30, 2022
			As Reported						Adjustment						As Restated						As Reported						Adjustment						As Restated
Net sales			$	160,509					$	—					$	160,509					$	319,232					$	—					$	319,232
Cost of goods sold			74,707						(946)						73,761						191,757						(4,603)						187,154
Gross profit			85,802						946						86,748						127,475						4,603						132,078
Operating expenses:
Selling, general and administrative expense			22,381						(6,731)						15,650						64,803						(10,320)						54,483
Amortization expense			13,738						—						13,738						41,395						—						41,395
Founders advisory fees - related party			(73,713)						—						(73,713)						(154,026)						—						(154,026)
Other operating expense			(51)						—						(51)						405						—						405
Total operating expenses			(37,645)						(6,731)						(44,376)						(47,423)						(10,320)						(57,743)
Operating income			123,447						7,677						131,124						174,898						14,923						189,821
Other expense (income):
Interest expense, net			9,944						—						9,944						32,582						—						32,582
Gain on contingent earn-out			(3,644)						—						(3,644)						(13,042)						—						(13,042)
Unrealized foreign currency loss			4,705						—						4,705						8,741						—						8,741
Other income, net			(785)						—						(785)						(820)						—						(820)
Total other expense, net			10,220						—						10,220						27,461						—						27,461
Income before income taxes			113,227						7,677						120,904						147,437						14,923						162,360
Income tax (expense) benefit			(34,516)						19,839						(14,677)						(23,692)						13,449						(10,243)
Net income			78,711						27,516						106,227						123,745						28,372						152,117
Other comprehensive loss, net of tax:
Foreign currency translation adjustments			(18,181)						—						(18,181)						(34,426)						—						(34,426)
Total comprehensive income			$	60,530					$	27,516					$	88,046					$	89,319					$	28,372					$	117,691
Earnings per share:
Basic			$	0.48					$	0.17					$	0.65					$	0.76					$	0.18					$	0.94
Diluted			$	0.45					$	0.15					$	0.60					$	0.70					$	0.16					$	0.86
Weighted average number of ordinary shares outstanding:
Basic			162,635,592						—						162,635,592						161,943,492						—						161,943,492
Diluted			176,777,958						—						176,777,958						176,085,858						—						176,085,858

CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY

(in thousands, except share data)

(Unaudited)

			Ordinary Shares												Treasury Shares												Additional Paid-in Capital						Accumulated Other Comprehensive Loss						Accumulated Deficit						Total Shareholders' Equity
			Shares						Amount						Shares						Amount
As Reported
Balance, June 30, 2022			163,234,542						$	163,235					597,513						$	(5,008)					$	1,690,812					$	(23,380)					$	(691,791)					$	1,133,868
Share-based compensation			—						—						—						—						6,832						—						—						6,832
Ordinary shares repurchased			—						—						320,703						(2,564)						—						—						—						(2,564)
Net income			—						—						—						—						—						—						78,711						78,711
Other comprehensive loss			—						—						—						—						—						(18,181)						—						(18,181)
Balance, September 30, 2022			163,234,542						$	163,235					918,216						$	(7,572)					$	1,697,644					$	(41,561)					$	(613,080)					$	1,198,666
Adjustments
Balance, June 30, 2022			—						$	—					—						$	—					$	(4,069)					$	—					$	(836)					$	(4,905)
Share-based compensation			—						—						—						—						(7,677)						—						—						(7,677)
Net income			—						—						—						—						—						—						27,516						27,516
Total Adjustments			—						$	—					—						$	—					$	(11,746)					$	—					$	26,680					$	14,934
As Restated
Balance, June 30, 2022			163,234,542						$	163,235					597,513						$	(5,008)					$	1,686,743					$	(23,380)					$	(692,627)					$	1,128,963
Share-based compensation			—						—						—						—						(845)						—						—						(845)
Ordinary shares repurchased			—						—						320,703						(2,564)						—						—						—						(2,564)
Net income			—						—						—						—						—						—						106,227						106,227
Other comprehensive loss			—						—						—						—						—						(18,181)						—						(18,181)
Balance, September 30, 2022			163,234,542						$	163,235					918,216						$	(7,572)					$	1,685,898					$	(41,561)					$	(586,400)					$	1,213,600

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS

(in thousands)

(Unaudited)

			Nine Months Ended September 30, 2022
			As Reported						Adjustment						As Restated
Cash flows from operating activities:
Net income			$	123,745					$	28,372					$	152,117
Adjustments to reconcile net income to net cash used in operating activities:
Founders advisory fees - related party (change in accounting fair value)			(154,026)						—						(154,026)
Depreciation and amortization expense			49,536						—						49,536
Interest and payment-in-kind on preferred shares			4,903						—						4,903
Share-based compensation			19,297						(11,746)						7,551
Deferred income taxes			(72,441)						51,953						(20,488)
Amortization of deferred financing costs			1,196						—						1,196
Amortization of acquisition related inventory step-up			27,973						(3,177)						24,796
Gain on contingent earn-out			(13,042)						—						(13,042)
Unrealized loss on foreign currency			8,741						—						8,741
Loss on disposal of assets			9						—						9
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable			(63,838)						—						(63,838)
Inventories			(40,759)						—						(40,759)
Prepaid expenses and other current assets			9,058						—						9,058
Accounts payable			4,975						—						4,975
Deferred revenue			889						—						889
Income taxes payable, net			88,673						(65,402)						23,271
Accrued expenses and other current liabilities			15,547						—						15,547
Founders advisory fees - related party (cash settled)			(53,547)						—						(53,547)
Other liabilities			(73)						—						(73)
Net cash used in operating activities			(43,184)						—						(43,184)
Cash flows from investing activities:
Purchase of property and equipment			(6,024)						—						(6,024)
Purchase price adjustment under Business Combination Agreement			(1,638)						—						(1,638)
Net cash used in investing activities			(7,662)						—						(7,662)
Cash flows from financing activities:
Ordinary shares repurchased			(7,572)						—						(7,572)
Proceeds from exercise of warrants			529												529
Net cash used in financing activities			(7,043)						—						(7,043)
Effect of foreign currency on cash and cash equivalents			(1,409)						—						(1,409)
Net change in cash and cash equivalents			(59,298)						—						(59,298)
Cash and cash equivalents, beginning of period			225,554						—						225,554
Cash and cash equivalents, end of period			$	166,256					$	—					$	166,256
Supplemental disclosures of cash flow information:
Cash paid for interest			$	18,299					$	—					$	18,299
Cash paid for income taxes			$	7,588					$	—					$	7,588
Non-cash investing and financing activities:
Liability portion of founders advisory fees - related party reclassified to additional paid in capital			$	13,783					$	—					$	13,783

CONDENSED CONSOLIDATED BALANCE SHEET

(in thousands, except share and per share data)

(Unaudited)

			June 30, 2022
			As Reported						Adjustment						As Restated
ASSETS
Current assets:
Cash and cash equivalents			$	125,502					$	—					$	125,502
Accounts receivable, net			68,458						—						68,458
Inventories			123,065						—						123,065
Income tax receivable			25,608						(14,167)						11,441
Prepaid expenses and other current assets			6,763						—						6,763
Total current assets			349,396						(14,167)						335,229
Property, plant and equipment, net			59,155						—						59,155
Goodwill			1,031,219						—						1,031,219
Customer lists, net			730,339						—						730,339
Technology and patents, net			239,043						—						239,043
Tradenames, net			96,960						—						96,960
Other assets, net			1,992						—						1,992
Total assets			$	2,508,104					$	(14,167)					$	2,493,937
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current liabilities:
Accounts payable			$	42,967					$	—					$	42,967
Accrued expenses and other current liabilities			22,876						—						22,876
Founders advisory fees payable - related party			27,116						—						27,116
Deferred revenue			5,387						—						5,387
Total current liabilities			98,346						—						98,346
Long-term debt			664,696						—						664,696
Deferred income taxes			304,993						(9,262)						295,731
Founders advisory fees payable - related party			191,031						—						191,031
Redeemable preferred shares			99,312						—						99,312
Redeemable preferred shares - related party			3,215						—						3,215
Other non-current liabilities			12,643						—						12,643
Total liabilities			1,374,236						(9,262)						1,364,974
Commitments and contingencies
Shareholders’ equity:
Ordinary shares, $1 nominal value per share, 4,000,000,000 shares authorized; 163,234,542 shares issued; 162,637,029 shares outstanding			163,235						—						163,235
Treasury shares, at cost; 597,513 shares			(5,008)						—						(5,008)
Additional paid-in capital			1,690,812						(4,069)						1,686,743
Accumulated other comprehensive loss			(23,380)						—						(23,380)
Accumulated deficit			(691,791)						(836)						(692,627)
Total shareholders’ equity			1,133,868						(4,905)						1,128,963
Total liabilities and shareholders’ equity			$	2,508,104					$	(14,167)					$	2,493,937

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND

COMPREHENSIVE INCOME (LOSS)

(in thousands, except share and per share data)

(Unaudited)

			Three Months Ended June 30, 2022																		Six Months Ended June 30, 2022
			As Reported						Adjustment						As Restated						As Reported						Adjustment						As Restated
Net sales			$	100,965					$	—					$	100,965					$	158,723					$	—					$	158,723
Cost of goods sold			72,423						(373)						72,050						117,050						(3,657)						113,393
Gross profit			28,542						373						28,915						41,673						3,657						45,330
Operating expenses:
Selling, general and administrative expense			22,614						(2,935)						19,679						42,422						(3,589)						38,833
Amortization expense			13,802						—						13,802						27,657						—						27,657
Founders advisory fees - related party			(20,465)						—						(20,465)						(80,313)						—						(80,313)
Other operating expense			260						—						260						456						—						456
Total operating expenses			16,211						(2,935)						13,276						(9,778)						(3,589)						(13,367)
Operating income			12,331						3,308						15,639						51,451						7,246						58,697
Other expense (income):
Interest expense, net			12,142						—						12,142						22,638						—						22,638
Gain on contingent earn-out			(9,398)						—						(9,398)						(9,398)						—						(9,398)
Unrealized foreign currency loss			3,156						—						3,156						4,036						—						4,036
Other income, net			(200)						—						(200)						(35)						—						(35)
Total other expense, net			5,700						—						5,700						17,241						—						17,241
Income before income taxes			6,631						3,308						9,939						34,210						7,246						41,456
Income tax benefit (expense)			592						(1,604)						(1,012)						10,824						(6,390)						4,434
Net income			7,223						1,704						8,927						45,034						856						45,890
Other comprehensive loss, net of tax:
Foreign currency translation adjustments			(16,371)						—						(16,371)						(16,245)						—						(16,245)
Total comprehensive (loss) income			$	(9,148)					$	1,704					$	(7,444)					$	28,789					$	856					$	29,645
Earnings per share:
Basic			$	0.04					$	0.01					$	0.05					$	0.28					$	—					$	0.28
Diluted			$	0.04					$	0.01					$	0.05					$	0.26					$	—					$	0.26
Weighted average number of ordinary shares outstanding:
Basic			162,917,478						—						162,917,478						161,591,704						—						161,591,704
Diluted			177,059,844						—						177,059,844						175,734,070						—						175,734,070

CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY

(in thousands, except share data)

(Unaudited)

			Ordinary Shares												Treasury Shares												Additional Paid-in Capital						Accumulated Other Comprehensive Loss						Accumulated Deficit						Total Shareholders' Equity
			Shares						Amount						Shares						Amount
As Reported
Balance, March 31, 2022			163,234,542						$	163,235					—						$	—					$	1,684,071					$	(7,009)					$	(699,014)					$	1,141,283
Share-based compensation			—						—						—						—						6,741						—						—						6,741
Ordinary shares repurchased			—						—						597,513						(5,008)						—						—						—						(5,008)
Net income			—						—						—						—						—						—						7,223						7,223
Other comprehensive loss			—						—						—						—						—						(16,371)						—						(16,371)
Balance, June 30, 2022			163,234,542						$	163,235					597,513						$	(5,008)					$	1,690,812					$	(23,380)					$	(691,791)					$	1,133,868
Adjustments
Balance, March 31, 2022			—						$	—					—						$	—					$	(761)					$	—					$	(2,540)					$	(3,301)
Share-based compensation			—						—						—						—						(3,308)						—						—						(3,308)
Net income			—						—						—						—						—						—						1,704						1,704
Total Adjustments			—						$	—					—						$	—					$	(4,069)					$	—					$	(836)					$	(4,905)
As Restated
Balance, March 31, 2022			163,234,542						$	163,235					—						$	—					$	1,683,310					$	(7,009)					$	(701,554)					$	1,137,982
Share-based compensation			—						—						—						—						3,433						—						—						3,433
Ordinary shares repurchased			—						—						597,513						(5,008)						—						—						—						(5,008)
Net income			—						—						—						—						—						—						8,927						8,927
Other comprehensive loss			—						—						—						—						—						(16,371)						—						(16,371)
Balance, June 30, 2022			163,234,542						$	163,235					597,513						$	(5,008)					$	1,686,743					$	(23,380)					$	(692,627)					$	1,128,963

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS

(in thousands)

(Unaudited)

			Six Months Ended June 30, 2022
			As Reported						Adjustment						As Restated
Cash flows from operating activities:
Net income			$	45,034					$	856					$	45,890
Adjustments to reconcile net income to net cash used in operating activities:
Founders advisory fees - related party (change in accounting fair value)			(80,313)						—						(80,313)
Depreciation and amortization expense			33,086						—						33,086
Interest and payment-in-kind on preferred shares			3,268						—						3,268
Share-based compensation			12,465						(4,069)						8,396
Deferred income taxes			7,648						(7,777)						(129)
Amortization of deferred financing costs			793						—						793
Amortization of acquisition related inventory step-up			27,315						(3,177)						24,138
Gain on contingent earn-out			(9,398)						—						(9,398)
Unrealized loss on foreign currency			4,036						—						4,036
Loss on disposal of assets			9						—						9
Changes in operating assets and liabilities, net of acquisitions:
Accounts receivable			(44,477)						—						(44,477)
Inventories			(41,431)						—						(41,431)
Income tax receivable			(24,778)						14,167						(10,611)
Prepaid expenses and other current assets			7,301						—						7,301
Accounts payable			15,834						—						15,834
Deferred revenue			4,991						—						4,991
Accrued expenses and other current liabilities			2,789						—						2,789
Founders advisory fees - related party (cash settled)			(53,547)						—						(53,547)
Other liabilities			24						—						24
Net cash used in operating activities			(89,351)						—						(89,351)
Cash flows from investing activities:
Purchase of property and equipment			(4,006)						—						(4,006)
Purchase price adjustment under Business Combination Agreement			(1,638)						—						(1,638)
Net cash used in investing activities			(5,644)						—						(5,644)
Cash flows from financing activities:
Ordinary shares repurchased			(5,008)						—						(5,008)
Proceeds from exercise of warrants			529												529
Net cash used in financing activities			(4,479)						—						(4,479)
Effect of foreign currency on cash and cash equivalents			(578)						—						(578)
Net change in cash and cash equivalents			(100,052)						—						(100,052)
Cash and cash equivalents, beginning of period			225,554						—						225,554
Cash and cash equivalents, end of period			$	125,502					$	—					$	125,502
Supplemental disclosures of cash flow information:
Cash paid for interest			$	17,919					$	—					$	17,919
Cash paid for income taxes			$	6,572					$	—					$	6,572
Non-cash investing and financing activities:
Liability portion of founders advisory fees - related party reclassified to additional paid in capital			$	13,783					$	—					$	13,783

The impact of the revision on the Company’s unaudited financial statements for the March 2022 Quarter are presented below (in thousands):

MARCH 2022 QUARTER

						March 31, 2022
Condensed Consolidated Balance Sheet						As Reported						Adjustment						As Revised
Income tax receivable						$	17,935					$	(10,182)					$	7,753
Total current assets						332,225						(10,182)						322,043
Total assets						2,523,596						(10,182)						2,513,414
Deferred income taxes						304,974						(6,881)						298,093
Total liabilities						1,382,313						(6,881)						1,375,432
Additional paid-in capital						1,684,071						(761)						1,683,310
Accumulated deficit						(699,014)						(2,540)						(701,554)
Total shareholders’ equity						1,141,283						(3,301)						1,137,982
Total liabilities and shareholders’ equity						2,523,596						(10,182)						2,513,414

Condensed Consolidated Statement of Operations and Comprehensive Income (Loss)						Three Months Ended March 31, 2022
						As Reported						Adjustment						As Revised
Cost of goods sold						$	44,627					$	(3,284)					$	41,343
Gross profit						13,131						3,284						16,415
Selling, general and administrative expense						19,808						(654)						19,154
Total operating expenses						(25,989)						(654)						(26,643)
Operating income						39,120						3,938						43,058
Income before income taxes						27,579						3,938						31,517
Income tax benefit (expense)						10,232						(4,786)						5,446
Net income (loss)						37,811						(848)						36,963
Total comprehensive income (loss)						37,937						(848)						37,089
Earnings per share:
Basic						$	0.24					$	(0.01)					$	0.23
Diluted						$	0.22					$	(0.01)					$	0.21

						Three Months Ended March 31, 2022
Condensed Consolidated Statement of Shareholders’ Equity						Additional Paid-in Capital						Accumulated Deficit						Total Shareholders’ Equity
Balance, December 31, 2021, as reported						$	1,670,033					$	(736,825)					$	1,083,310
Adjustments						—						(1,692)						(1,692)
Balance, December 31, 2021, as revised						1,670,033						(738,517)						1,081,618
Share-based compensation, as reported						$	5,724					$	—					$	5,724
Adjustments						(761)						—						(761)
Share-based compensation, as revised						4,963						—						4,963
Net income, as reported						$	—					$	37,811					$	37,811
Adjustments						—						(848)						(848)
Net income, as revised						—						36,963						36,963
Balance, March 31, 2022, as reported						$	1,684,071					$	(699,014)					$	1,141,283
Adjustments						(761)						(2,540)						(3,301)
Balance, March 31, 2022, as revised						1,683,310						(701,554)						1,137,982

Condensed Consolidated Statement of Cash Flows						Three Months Ended March 31, 2022
						As Reported						Adjustment						As Revised
Cash flow from operating activities:
Net income (loss)						$	37,811					$	(848)					$	36,963
Adjustments to reconcile net income to net cash used in operating activities:
Share-based compensation						$	5,724					$	(761)					$	4,963
Deferred income taxes						6,239						(5,396)						843
Amortization of acquisition related inventory step-up						9,299						(3,177)						6,122
Changes in operating assets and liabilities, net of acquisitions:
Income tax receivable						$	(16,150)					$	10,182					$	(5,968)

The impact of the revision on the Company’s audited financial statements for the December 2021 Period are presented below (in thousands):

DECEMBER 2021 PERIOD

						December 31, 2021
Consolidated Balance Sheet						As Reported						Adjustment						As Revised
Inventories						$	110,087					$	(3,177)					$	106,910
Total current assets						374,937						(3,177)						371,760
Total assets						2,581,560						(3,177)						2,578,383
Deferred income taxes						298,633						(1,485)						297,148
Total liabilities						1,498,250						(1,485)						1,496,765
Accumulated deficit						(736,825)						(1,692)						(738,517)
Total shareholders’ equity						1,083,310						(1,692)						1,081,618
Total liabilities and shareholders’ equity						2,581,560						(3,177)						2,578,383

Consolidated Statement of Operations and Comprehensive Income (Loss)						November 9, 2021 Through December 31, 2021
						As Reported						Adjustment						As Revised
Cost of goods sold						$	20,533					$	3,177					$	23,710
Gross profit						490						(3,177)						(2,687)
Operating loss						(677,578)						(3,177)						(680,755)
Loss before income taxes						(685,132)						(3,177)						(688,309)
Income tax benefit						4,675						1,485						6,160
Net loss						(680,457)						(1,692)						(682,149)
Total comprehensive loss						(687,592)						(1,692)						(689,284)
Net loss per share:
Basic and diluted						$	(4.33)					$	(0.01)					$	(4.34)

						November 9, 2021 Through December 31, 2021
Consolidated Statement of Shareholders’ Equity						Accumulated Deficit						Total Shareholders’ Equity
Net loss, as reported						$	(680,457)					$	(680,457)
Adjustments						(1,692)						(1,692)
Net loss, as revised						$	(682,149)					$	(682,149)
Balance, December 31, 2021, as reported						$	(736,825)					$	1,083,310
Adjustments						(1,692)						(1,692)
Balance, December 31, 2021, as revised						$	(738,517)					$	1,081,618

Consolidated Statement of Cash Flows						November 9, 2021 Through December 31, 2021
						As Reported						Adjustment						As Revised
Cash flow from operating activities:
Net loss						$	(680,457)					$	(1,692)					$	(682,149)
Adjustments to reconcile net loss to net cash provided by operating activities:
Deferred income taxes						(670)						(1,485)						(2,155)
Amortization of acquisition related inventory step-up						2,948						3,177						6,125

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingChangesAndErrorCorrectionsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 9
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 8
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794

+ Details

Name:	us-gaap_ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration