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Financial Statement Revisions | 12 Months Ended
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Dec. 31, 2016
Prior Period Adjustment [Abstract] |
Financial Statement Revisions |
Note 4. | Financial Statement Revisions
During the fourth quarter of fiscal 2016, we revised our previously reported Consolidated Statements of Cash Flows for fiscal years 2015 and 2014. Historically, certain immaterial amounts for presenting payments received from notes receivable, payments for the repurchase of territories, and non-cash issuance of notes receivable were presented incorrectly. The company reported non-cash amounts as payments from notes receivable and payments for the repurchase of territories that should have been disclosed as non-cash transactions. The error impacted the Statement of Cash Flows for fiscal years 2015 and 2014 and each of the interim periods in those years. The error also impacted the first, second, and third quarters of fiscal year 2016. These corrections did not impact our previously reported Consolidated Balance Sheets, Consolidated Statements of Income, Consolidated Statements of Comprehensive Income, and Consolidated Statements of Changes in Stockholders’ Equity. The tables below present the revisions to the applicable Consolidated Statements of Cash Flows line item to correct the errors for all periods presented (amounts in thousands):
|  | Fiscal 2015 |
Impacted Consolidated Cash Flow Statement line item |  | As Previously Reported |  |  | Revisions |  |  | As Revised |
Other assets |  | $ | (7,133 | ) |  | $ | (5,766 | ) |  | $ | (12,899 | )
Other accrued liabilities |  | $ | 4,670 |  |  | $ | (166 | ) |  | $ | 4,504 |
Net cash provided by operating activities |  | $ | 324,233 |  |  | $ | (5,932 | ) |  | $ | 318,301 |
Repurchase of independent distributor territories |  | $ | (21,866 | ) |  | $ | 8,098 |  |  | $ | (13,768 | )
Principal payments from notes receivable |  | $ | 26,028 |  |  | $ | (3,005 | ) |  | $ | 23,023 |
Other investing activities |  | $ | — |  |  | $ | 839 |  |  | $ | 839 |
Net cash disbursed for investing activities |  | $ | (467,508 | ) |  | $ | 5,932 |  |  | $ | (461,576 | )
Issuance of notes receivable on new distribution territories, net |  | $ | 18,744 |  |  | $ | (3,005 | ) |  | $ | 15,739 |
Distributor routes sold with gains recognized as deferred income, net |  | $ | — |  |  | $ | 166 |  |  | $ | 166 |
|  | Fiscal 2014 |
Impacted Consolidated Cash Flow Statement line item |  | As Previously Reported |  |  | Revisions |  |  | As Revised |
Other assets |  | $ | (23,993 | ) |  | $ | 12,656 |  |  | $ | (11,337 | )
Other accrued liabilities |  | $ | (6,552 | ) |  | $ | (11,443 | ) |  | $ | (17,995 | )
Net cash provided by operating activities |  | $ | 313,970 |  |  | $ | 1,213 |  |  | $ | 315,183 |
Repurchase of independent distributor territories |  | $ | (17,056 | ) |  | $ | 858 |  |  | $ | (16,198 | )
Principal payments from notes receivable |  | $ | 23,718 |  |  | $ | (2,615 | ) |  | $ | 21,103 |
Other investing activities |  | $ | — |  |  | $ | 544 |  |  | $ | 544 |
Net cash disbursed for investing activities |  | $ | (33,313 | ) |  | $ | (1,213 | ) |  | $ | (34,526 | )
Issuance of notes receivable on new distribution territories, net |  | $ | 44,346 |  |  | $ | (2,615 | ) |  | $ | 41,731 |
Distributor routes sold with gains recognized as deferred income, net |  | $ | — |  |  | $ | 11,443 |  |  | $ | 11,443 |

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- Definition The entire disclosure for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections reported in the Company's financial statements for the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 6.G.2.b(b)(1)) -URI http://asc.fasb.org/extlink&oid=26874127&loc=d3e31034-122693 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22644-107794 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 45 -Paragraph 23 -URI http://asc.fasb.org/extlink&oid=6368906&loc=d3e21914-107793 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22595-107794 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 1.N.Q3) -URI http://asc.fasb.org/extlink&oid=26874127&loc=d3e30840-122693 + Details
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