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Revenues (Tables)

9 Months Ended

Sep. 30, 2018

Revenue from Contract with Customer [Abstract]

Summary of Impact of Adoption of Topic 606

The tables below present a summary of the impacts of adopting Topic 606 on the Company's consolidated financial statements for the period ended September 30, 2018.

Balance Sheet		September 30, 2018
(Dollar amounts in thousands)		As reported				Adjustments				Balances without the adoption of Topic 606
Assets
Prepaid expenses and other assets		$	35,171			$	(364	)		$	34,807
Liabilities and stockholders' equity
Unearned Income		38,234				870				39,104

Disaggregation of Revenue

In the following table, revenue is disaggregated by timing of revenue recognition.

	Three months ended September 30, 2018
(In thousands)	Payment Services - Puerto Rico & Caribbean				Payment Services - Latin America				Merchant Acquiring, net				Business Solutions				Total
Timing of revenue recognition
Products and services transferred at a point in time	$	114			$	15			$	—			$	1,652			$	1,781
Products and services transferred over time	19,679				18,892				24,486				47,179				110,236
	$	19,793			$	18,907			$	24,486			$	48,831			$	112,017

	Nine months ended September 30, 2018
(In thousands)	Payment Services - Puerto Rico & Caribbean				Payment Services - Latin America				Merchant Acquiring, net				Business Solutions				Total
Timing of revenue recognition
Products and services transferred at a point in time	$	307			$	444			$	—			$	3,861			$	4,612
Products and services transferred over time	56,983				58,090				73,829				142,124				331,026
	$	57,290			$	58,534			$	73,829			$	145,985			$	335,638

Summary of Contract Balances

The following table provides information about contract assets from contracts with customers.

(In thousands)	Contract Assets
Balance at beginning of period	$	1,903
Services transferred to customers	1,053
Transfers to accounts receivable	(1,253		)
September 30, 2018	$	1,703

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Tabular disclosure of contract balances and changes in contract balances.

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-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
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