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Restatement of Previously Issued Consolidated Financial Statements | 12 Months Ended
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Dec. 31, 2017
Accounting Changes and Error Corrections [Abstract] |
Restatement of Previously Issued Consolidated Financial Statements | Restatement of Previously Issued Consolidated Financial Statements The Company has restated its previously reported consolidated financial statements for the years ended December 31, 2015 and 2014. The restatement adjustments resulted in a cumulative net reduction to stockholders’ equity of $21.4 million and $4.3 million as of December 31, 2015 and 2014, respectively, and a reduction in previously reported net income by $17.2 million and $2.2 million for the years ended December 31, 2015 and 2014, respectively. The Company has also restated the December 31, 2013 retained earnings balance to recognize corrected items discussed below that relate to prior periods. Except as otherwise specified, all information presented in the consolidated financial statements and the related notes include all such restatements. Summary of Restatement Items During the Company's comprehensive internal review of its accounting practices as well as its previously issued consolidated financial statements, the Company identified the following categories which required restatement or reclassification and were comprised of a number of related adjustments that have been aggregated for disclosure purposes: The following table sets forth the effects of the restatement adjustments on revenue and pretax income (loss) in the Consolidated Statements of Operations for the years ended December 31, 2015 and 2014. Due to the substantial number of restatement adjustments, each of the restatement categories listed in the table below may represent multiple related adjustments that have been aggregated for disclosure purposes.
(in thousands) |  | For the Year Ended December 31,
|  | 2015 |  | 2014
|  | Net Sales |  | Income (Loss) Before Income Taxes |  | Net Sales |  | Income (Loss) Before Income Taxes
Previously reported |  | $ | 389,446 |  |  | $ | 13,890 |  |  | $ | 347,995 |  |  | $ | 34,539 |
Restatement adjustments: |  |  |  |  |  |  |  |
Revenue recognition adjustments |  | (27,059 | ) |  | (9,215 | ) |  | (415 | ) |  | (2,700 | )
Product development cost |  | — |  |  | (1,001 | ) |  | — |  |  | (2,397 | )
Inventory valuation |  | — |  |  | (1,069 | ) |  | — |  |  | 38 |
Impairment of long-lived assets |  | — |  |  | (11,733 | ) |  | — |  |  | (310 | )
Product warranty |  | — |  |  | (2,484 | ) |  | — |  |  | 591 |
Accrued liabilities |  | — |  |  | (1,106 | ) |  | — |  |  | 591 |
Purchase accounting |  | — |  |  | — |  |  | — |  |  | (845 | )
Equity investment |  | — |  |  | 125 |  |  | — |  |  | (286 | )
Net restatement adjustments |  | (27,059 | ) |  | (26,483 | ) |  | (415 | ) |  | (5,318 | )
Restated |  | $ | 362,387 |  |  | $ | (12,593 | ) |  | $ | 347,580 |  |  | $ | 29,221 |
Revenue Recognition Adjustments The Company did not have effective internal controls to ensure that all relevant supporting documentation related to information impacting revenue recognition was communicated and/or factored into the evaluation and determination of the accounting for revenue recognition. The Company reevaluated the application and conclusion of revenue recognition requirements on a significant number of transactions during the restatement periods. Procedures included reviewing supporting documentation as well as inquiry and forensic searches of emails and other communications. Based on the procedures performed, the Company concluded that there were numerous errors related to previous revenue recognition, including timing, amounts and classification of revenue recognized. These errors were generally related to the failure to meet all revenue recognition criteria, or, in some instances, there was insufficient supporting documentation for the original conclusions. In addition, there were instances in which additional information or side agreements were identified that contradicted the Company’s original accounting conclusions. The Company recorded adjustments to reduce revenue by $27.1 million and $0.4 million in 2015 and 2014, respectively. The adjustments resulted in net decreases to income (loss) before taxes of $9.2 million and $2.7 million in 2015 and 2014, respectively. The adjustments included the impact of correcting the Company’s revenue recognition for certain transactions in which revenue was previously recognized for undelivered products (“bill and hold transactions”). The Company determined that the transactions did not satisfy revenue recognition requirements for bill and hold transactions. For transactions with a certain customer, the Company originally recognized revenue on a net basis. It was determined that the associated revenue should have been recognized on a gross basis, as the Company was the primary obligor in the arrangements. The adjustments to correct the presentation resulted in increases of revenue and cost of sales of $6.5 million and $7.9 million in 2015 and 2014, respectively. Product Development Costs The Company previously capitalized certain product development costs. The costs included R&D and engineering costs and emission certification costs. The Company concluded that these costs did not meet the applicable criteria for capitalization and should have been expensed as incurred, and as a result it recorded net adjustments of $1.0 million and $2.4 million in 2015 and 2014, respectively, to expense the costs in the proper periods. Inventory Valuation The Company did not have appropriate processes to evaluate and estimate the Company’s reserves for excess and obsolete inventory at lower of cost or market. It was concluded that the previous process was based on unsupportable general assumptions that did not appropriately reflect the expected future utilization of existing inventory on hand, considering the effects of known changes in the business or business outlook. The Company subsequently developed a robust review process that identifies inventory items that may be potentially obsolete, damaged or in excess of market demand. Underlying assumptions in the refined process were developed based on current and historical consumption data, and reserve estimates were established based on those assumptions and other relevant factors. As a result, the Company recognized a charge of $1.1 million to increase the Company’s inventory valuation reserves in 2015. In addition, it was determined that there were errors in the determination of the Company’s finished goods inventory valuation related to the capitalization of overhead costs. As a result, the Company recorded an immaterial adjustment to increase inventory and a corresponding benefit in 2014. Impairment of Long-Lived Assets The Company historically performed its annual goodwill impairment assessment based on one reporting unit, which represented the Company as a whole. It was determined that subsequent to the acquisition of 3PI in 2014, the Company should have been performing separate goodwill impairment assessments for the 3PI reporting unit. During the Company’s 2015 annual goodwill impairment assessment for the 3PI reporting unit, it was determined that the goodwill was impaired, and a charge of $11.6 million was recognized. It was also determined that the Company did not have adequate internal controls to identify and evaluate potential impairments of long-lived assets, including the identification and write-offs of abandoned capital projects. It was determined that certain capital projects were abandoned during the impacted periods and that the Company should have recognized impairment charges of $0.1 million and $0.3 million in 2015 and 2014, respectively. Product Warranty The Company’s process to estimate its product warranty accrual was not designed to sufficiently factor in actual warranty claims experience. In addition, the model was not designed to adequately address the impacts of new-product offerings, with different warranty periods and risk profiles. With the introduction of engines that the Company fully manufactured as well as the introduction of engines supplied to the transportation market in 2015, the Company’s warranty costs have increased significantly, and there has also been increased volatility in warranty claims experience. The existing model did not adequately address these risks and deviations in experience from previous expectations. The Company's methodology used in its former warranty estimation model was determined to be incorrect; therefore, a more robust warranty estimation model was developed, and the Company recorded adjustments to recognize a charge of $2.5 million to increase the warranty accrual in 2015 and a benefit of $0.6 million to reduce the warranty accrual in 2014. Accrued Liabilities Certain transactions had been recorded to the wrong accounts, in the wrong periods, or could not be supported. Some accounts were not reconciled or had been classified inconsistently for reporting purposes. Certain estimate-based accruals, such as medical accruals, workers' compensation accruals, credit memo reserves and freight accruals, were not sufficiently documented and/or supportable. Various corrections and reclassifications were required to report balances at the correct amounts, in the correct periods or within the correct financial statement captions. Purchase Accounting The Company identified errors in the previous accounting for certain business acquisitions in 2015 and 2014, primarily related to the Company’s acquisition of 3PI. A measurement period adjustment recorded in 2014 to increase the opening balance of accrued warranties was determined to be an error. The adjustment was made to accrue for costs incurred subsequent to the acquisition of 3PI and anticipated future costs associated with out-of-policy warranty claims. Prior to the acquisition, 3PI did not historically incur costs associated with out-of-policy warranty claims. It was determined that the charges represented period costs, as they were reflective of post-acquisition management decisions and did not represent an assumed obligation as of the acquisition date. As a result, $0.8 million of warranty charges were recognized in 2014, and the related goodwill was decreased by the same amount. In addition, it was concluded that the initial fair values of certain long-lived assets in the 3PI acquisition were not properly stated as the assets were impaired. As a result, the Company decreased the value of long-lived assets and increased goodwill by $0.7 million. Equity Investment The Company had an investment in an unconsolidated entity that was previously accounted for under the cost method. The Company’s ownership interest was approximately 9%, and it maintained two positions on the unconsolidated entity's five-member board. Based on the Company’s ownership percentage and board positions, it was concluded that the Company had significant influence over the operations of the unconsolidated entity, and, accordingly, it should have been accounted for under the equity method. Under the equity method, the Company’s initial investment should have been recorded at cost, with the carrying amount adjusted to recognize the Company’s share of the unconsolidated entity's earnings or losses. Consolidated Statements of Operations Impact The following table presents the effect of the restatement adjustments and reclassifications on the Consolidated Statement of Operations for 2015:
(in thousands, except for per share data) |  | Year Ended December 31, 2015
|  | Previously Reported |  | Restatement Adjustments and Reclassifications |  | Restated
Net sales |  | $ | 389,446 |  |  | $ | (27,059 | ) |  | $ | 362,387 |
Cost of sales |  | 326,612 |  |  | (15,464 | ) |  | 311,148 |
Gross profit |  | 62,834 |  |  | (11,595 | ) |  | 51,239 |
Operating expenses: |  |  |  |  |  |
Research, development and engineering expenses |  | 21,681 |  |  | 1,893 |  |  | 23,574 |
Selling, general and administrative expenses |  | 27,376 |  |  | 1,461 |  |  | 28,837 |
Asset impairment charge |  | — |  |  | 11,686 |  |  | 11,686 |
Amortization of intangible assets |  | 4,582 |  |  | — |  |  | 4,582 |
Change in fair value of contingent consideration |  | — |  |  | (23 | ) | — |  | (23 | )
Total operating expenses |  | 53,639 |  |  | 15,017 |  |  | 68,656 |
Operating income (loss) |  | 9,195 |  |  | (26,612 | ) |  | (17,417 | )
Other (income) expense: |  |  |  |  |  |
Interest expense |  | 4,327 |  |  | (7 | ) |  | 4,320 |
Contingent consideration |  | 48 |  |  | (48 | ) |  | — |
Gain from change in fair value of warrants |  | (9,299 | ) |  | (1 | ) |  | (9,300 | )
Loss on debt extinguishment and modifications |  | — |  |  | 12 |  |  | 12 |
Other expense, net |  | 229 |  |  | (85 | ) |  | 144 |
Total other income |  | (4,695 | ) |  | (129 | ) |  | (4,824 | )
Income (loss) before income taxes |  | 13,890 |  |  | (26,483 | ) |  | (12,593 | )
Income tax benefit |  | (388 | ) |  | (9,314 | ) |  | (9,702 | )
Net income (loss) |  | $ | 14,278 |  |  | $ | (17,169 | ) |  | $ | (2,891 | )
Weighted-average common shares outstanding: |  |  |  |  |  |
Basic |  | 10,808 |  |  | — |  |  | 10,808 |
Diluted |  | 11,074 |  |  | (83 | ) |  | 10,991 |
Earnings (loss) per common share: |  |  |  |  |  |
Basic |  | $ | 1.32 |  |  | $ | (1.59 | ) |  | $ | (0.27 | )
Diluted |  | $ | 0.45 |  |  | $ | (1.56 | ) |  | $ | (1.11 | )
The following table presents the effect of the restatement adjustments and reclassifications on the Consolidated Statement of Operations for 2014:
(in thousands, except for per share data) |  | Year Ended December 31, 2014
|  | Previously Reported |  | Restatement Adjustments and Reclassifications |  | Restated
Net sales |  | $ | 347,995 |  |  | $ | (415 | ) |  | $ | 347,580 |
Cost of sales |  | 280,950 |  |  | 2,590 |  |  | 283,540 |
Gross profit |  | 67,045 |  |  | (3,005 | ) |  | 64,040 |
Operating expenses: |  |  |  |  |  |
Research, development and engineering expenses |  | 16,900 |  |  | 2,405 |  |  | 19,305 |
Selling, general and administrative expenses |  | 23,088 |  |  | 54 |  |  | 23,142 |
Asset impairment charge |  | — |  |  | 310 |  |  | 310 |
Amortization of intangible assets |  | 1,013 |  |  | — |  |  | 1,013 |
Change in fair value of contingent consideration |  | — |  |  | (3,840 | ) |  | (3,840 | )
Total operating expenses |  | 41,001 |  |  | (1,071 | ) |  | 39,930 |
Operating income |  | 26,044 |  |  | (1,934 | ) |  | 24,110 |
Other expense (income): |  |  |  |  |  |
Interest expense |  | 1,331 |  |  | 11 |  |  | 1,342 |
Contingent consideration |  | (3,840 | ) |  | 3,840 |  |  | — |
Gain from change in fair value of warrants |  | (6,169 | ) |  | (1 | ) |  | (6,170 | )
Other expense (income), net |  | 183 |  |  | (466 | ) |  | (283 | )
Total other income |  | (8,495 | ) |  | 3,384 |  |  | (5,111 | )
Income before income taxes |  | 34,539 |  |  | (5,318 | ) |  | 29,221 |
Income tax expense |  | 10,813 |  |  | (3,069 | ) |  | 7,744 |
Net income |  | $ | 23,726 |  |  | $ | (2,249 | ) |  | $ | 21,477 |
Weighted-average common shares outstanding: |  |  |  |  |  |
Basic |  | 10,707 |  |  | (2 | ) |  | 10,705 |
Diluted |  | 11,132 |  |  | (1 | ) |  | 11,131 |
Earnings (loss) per common share: |  |  |  |  |  |
Basic |  | $ | 2.22 |  |  | $ | (0.21 | ) |  | $ | 2.01 |
Diluted |  | $ | 2.13 |  |  | $ | (0.75 | ) |  | $ | 1.38 |
Consolidated Balance Sheets Impact The following table sets forth the effects of the restatement adjustments and reclassifications adjustments on the Company's Consolidated Balance Sheet as of December 31, 2015:
(in thousands) |  | As of December 31, 2015
|  | Previously Reported |  | Restatement Adjustments and Reclassifications |  | Restated
ASSETS |  |  |  |  |  |
Current assets |  |  |  |  |  |
Cash and cash equivalents |  | $ | 8,445 |  |  | $ | — |  |  | $ | 8,445 |
Accounts receivable, net |  | 104,365 |  |  | (33,833 | ) |  | 70,532 |
Income tax receivable |  | 5,230 |  |  | 35 |  |  | 5,265 |
Inventories, net |  | 130,347 |  |  | 31,748 |  |  | 162,095 |
Prepaid expenses and other current assets |  | 4,288 |  |  | (1,585 | ) |  | 2,703 |
Total current assets |  | 252,675 |  |  | (3,635 | ) |  | 249,040 |
Property, plant and equipment, net |  | 26,001 |  |  | (3,192 | ) |  | 22,809 |
Intangible assets, net |  | 31,745 |  |  | — |  |  | 31,745 |
Goodwill |  | 41,466 |  |  | (11,631 | ) |  | 29,835 |
Deferred income taxes |  | 819 |  |  | 16,838 |  |  | 17,657 |
Other noncurrent assets |  | 7,230 |  |  | (4,479 | ) |  | 2,751 |
TOTAL ASSETS |  | $ | 359,936 |  |  | $ | (6,099 | ) |  | $ | 353,837 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |  |  |  |
Current liabilities |  |  |  |  |  |
Accounts payable |  | $ | 76,078 |  |  | $ | 3,745 |  |  | $ | 79,823 |
Contingent consideration |  | 8,788 |  |  | (513 | ) |  | 8,275 |
Other accrued liabilities |  | 14,396 |  |  | 3,450 |  |  | 17,846 |
Total current liabilities |  | 99,262 |  |  | 6,682 |  |  | 105,944 |
Revolving line of credit |  | 97,299 |  |  | — |  |  | 97,299 |
Warrants |  | 1,482 |  |  | — |  |  | 1,482 |
Long-term debt, less current maturities, net |  | 53,820 |  |  | (15 | ) |  | 53,805 |
Other noncurrent liabilities |  | 1,776 |  |  | 8,658 |  |  | 10,434 |
TOTAL LIABILITIES |  | $ | 253,639 |  |  | $ | 15,325 |  |  | $ | 268,964 |
STOCKHOLDERS’ EQUITY |  |  |  |  |  |
Preferred stock |  | $ | — |  |  | $ | — |  |  | $ | — |
Common stock |  | 12 |  |  | (1 | ) |  | 11 |
Additional paid-in capital |  | 75,179 |  |  | 8,198 |  |  | 83,377 |
Retained earnings |  | 35,356 |  |  | (22,419 | ) |  | 12,937 |
Treasury stock, at cost |  | (4,250 | ) |  | (7,202 | ) |  | (11,452 | )
TOTAL STOCKHOLDERS’ EQUITY |  | 106,297 |  |  | (21,424 | ) |  | 84,873 |
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY |  | $ | 359,936 |  |  | $ | (6,099 | ) |  | $ | 353,837 |
The following table sets forth the effects of the restatement adjustments and reclassifications on the Company's Consolidated Balance Sheet as of December 31, 2014:
(in thousands) |  | As of December 31, 2014
|  | Previously Reported |  | Restatement Adjustments and Reclassifications |  | Restated
ASSETS |  |  |  |  |  |
Current assets |  |  |  |  |  |
Cash and cash equivalents |  | $ | 6,561 |  |  | $ | — |  |  | $ | 6,561 |
Accounts receivable, net |  | 81,740 |  |  | (5,474 | ) |  | 76,266 |
Inventories, net |  | 93,903 |  |  | 12,347 |  |  | 106,250 |
Prepaid expenses and other current assets |  | 4,801 |  |  | 39 |  |  | 4,840 |
Deferred income taxes |  | 3,998 |  |  | 4,554 |  |  | 8,552 |
Total current assets |  | 191,003 |  |  | 11,466 |  |  | 202,469 |
Property, plant and equipment, net |  | 20,892 |  |  | (2,938 | ) |  | 17,954 |
Intangible assets, net |  | 21,392 |  |  | (200 | ) |  | 21,192 |
Goodwill |  | 23,546 |  |  | (132 | ) |  | 23,414 |
Deferred income tax asset |  | — |  |  | 13 |  |  | 13 |
Other noncurrent assets |  | 5,804 |  |  | (3,901 | ) |  | 1,903 |
TOTAL ASSETS |  | $ | 262,637 |  |  | $ | 4,308 |  |  | $ | 266,945 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |  |  |  |
Current liabilities |  |  |  |  |  |
Accounts payable |  | $ | 60,877 |  |  | $ | 6,836 |  |  | $ | 67,713 |
Current maturities of long-term debt |  | 1,667 |  |  | — |  |  | 1,667 |
Other accrued liabilities |  | 13,504 |  |  | 4,678 |  |  | 18,182 |
Total current liabilities |  | 76,048 |  |  | 11,514 |  |  | 87,562 |
Revolving line of credit |  | 78,030 |  |  | — |  |  | 78,030 |
Deferred income taxes |  | 3,241 |  |  | (3,241 | ) |  | — |
Warrants |  | 11,036 |  |  | — |  |  | 11,036 |
Long-term debt, less current maturities, net |  | 2,361 |  |  | — |  |  | 2,361 |
Other noncurrent liabilities |  | 1,122 |  |  | 351 |  |  | 1,473 |
TOTAL LIABILITIES |  | $ | 171,838 |  |  | $ | 8,624 |  |  | $ | 180,462 |
STOCKHOLDERS’ EQUITY |  |  |  |  |  |
Preferred stock |  | $ | — |  |  | $ | — |  |  | $ | — |
Common stock |  | 12 |  |  | (1 | ) |  | 11 |
Additional paid-in capital |  | 73,959 |  |  | 7,787 |  |  | 81,746 |
Retained earnings |  | 21,078 |  |  | (5,250 | ) |  | 15,828 |
Treasury stock, at cost |  | (4,250 | ) |  | (6,852 | ) |  | (11,102 | )
TOTAL STOCKHOLDERS’ EQUITY |  | 90,799 |  |  | (4,316 | ) |  | 86,483 |
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY |  | $ | 262,637 |  |  | $ | 4,308 |  |  | $ | 266,945 |
Consolidated Statements of Changes in Stockholders’ Equity Impact The following table sets forth the effect of the restatement adjustments on the components of total stockholders, equity as of December 31, 2013:
(in thousands) |  | As of December 31, 2013
|  | Previously Reported |  | Restatement Adjustments |  | Restated
Preferred stock |  | $ | — |  |  | $ | — |  |  | $ | — |
Common Stock |  | 11 |  |  | — |  |  | 11 |
Additional paid-in capital |  | 57,308 |  |  | 4,622 |  |  | 61,930 |
Accumulated deficit |  | (2,649 | ) |  | (3,079 | ) |  | (5,728 | )
Treasury stock, at cost |  | (4,250 | ) |  | (4,435 | ) |  | (8,685 | )
Total stockholders' equity |  | $ | 50,421 |  |  | $ | (2,891 | ) |  | $ | 47,530 |
The following table summarizes the effects of the restatement on the Company's Consolidated Statements of Changes in Stockholders’ Equity as of December 31, 2015 and 2014:
(in thousands) |  | Year Ended December 31,
|  | 2015 |  | 2014
Stockholders' equity, as previously reported |  | $ | 106,297 |  |  | $ | 90,799 |
Effect of restatement adjustments on net income/retained earnings |  | (21,424 | ) |  | (4,316 | )
Stockholders' equity, restated |  | $ | 84,873 |  |  | $ | 86,483 |
Consolidated Statements of Cash Flows Impact The following table includes comparison of selected previously reported and restated information from the Company's Consolidated Statements of Cash Flows for 2015 and 2014:
(in thousands) |  | For the Year Ended December 31,
|  | 2015 |  | 2014
|  | Previously Reported |  | Restated |  | Previously Reported |  | Restated
Net cash used in operating activities |  | $ | (23,049 | ) |  | $ | (22,815 | ) |  | $ | (15,685 | ) |  | $ | (15,094 | )
Net cash used in investing activities |  | (43,570 | ) |  | (43,805 | ) |  | (51,713 | ) |  | (52,322 | )
Net cash provided by financing activities |  | 68,503 |  |  | 68,504 |  |  | 67,653 |  |  | 67,671 |
Increase in cash |  | 1,884 |  |  | 1,884 |  |  | 255 |  |  | 255 |
Cash at beginning of year |  | 6,561 |  |  | 6,561 |  |  | 6,306 |  |  | 6,306 |
Cash at end of year |  | $ | 8,445 |  |  | $ | 8,445 |  |  | $ | 6,561 |  |  | $ | 6,561 |
Pre-2014 Restatement Adjustments Retained earnings as of December 31, 2013 were adjusted to correct the cumulative effect of errors in 2013 and prior periods. The errors, on a pretax basis, primarily related to the accounting treatment for capitalized product development costs that resulted in a charge of $3.6 million, increase in inventory valuation reserve of $1.5 million, accrued liability benefit of $0.3 million and equity investment benefit of $0.3 million, as described above. Under the provisions of the Company’s incentive compensation plan (the 2012 Plan), new awards were to be issued from the Company’s available treasury stock. The Company previously accounted for the 2012 Plan related stock issuances, net of shares used to satisfy tax withholdings, as new-share issuances. Treasury stock has been adjusted to reflect the issuance of the shares from treasury stock as well as the effect of the tax withholdings. In addition, activity in subsequent periods was restated to reflect the proper accounting treatment for similar transactions. The following table sets forth the effect of the restatement adjustments on the components of total stockholders' equity as of December 31, 2013:
(in thousands) |  | As of December 31, 2013
Stockholders' Equity |  | Previously Reported |  | Restatement Adjustments |  | Restated
Common stock |  | $ | 11 |  |  | $ | — |  |  | $ | 11 |
Additional paid-in capital |  | 57,308 |  |  | 4,622 |  |  | 61,930 |
Accumulated deficit |  | (2,648 | ) |  | (3,079 | ) |  | (5,649 | )
Treasury stock, at cost |  | (4,250 | ) |  | (4,435 | ) |  | (8,685 | )
Total |  | $ | 50,421 |  |  | $ | (2,891 | ) |  | $ | 47,607 |

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -URI http://asc.fasb.org/topic&trid=2122394 + Details
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