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Summary of Significant Accounting Policies, Recently Issued and Recently Adopted Accounting Standards (Tables) | 12 Months Ended
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Apr. 30, 2019
Summary of Significant Accounting Policies, Recently Issued and Recently Adopted Accounting Standards [Abstract] |
Net Sales Return Reserves by Balance Sheet Account | The reserves are reflected in the following accounts of the Consolidated Statements of Financial Position – increase (decrease):
|  | 2019 |  |  | 2018 |
Accounts receivable, net (1) |  | $ | — |  |  | $ | (28,302 | )
Inventories, net |  | $ | 3,739 |  |  | $ | 4,626 |
Accrued royalties |  | $ | (3,653 | ) |  | $ | (5,048 | )
Contract liability (Deferred revenue) (1) |  | $ | 25,934 |  |  | $ | — |
Decrease in Net Assets |  | $ | (18,542 | ) |  | $ | (18,628 | )
(1) Due to the adoption of the new revenue standard, See Note 3, Revenue from Contracts with Customers the sales return reserve as of April 30, 2019 of $25.9 million is recorded in Contract Liability (Deferred Revenue). In prior periods, the sales return reserve of $28.3 million was recorded as a reduction to Accounts Receivable, net on the Consolidated Statements of Financial Position.
Reconciliation of Cash, Cash Equivalents and Restricted Cash | The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the Consolidated Statements of Financial Position that sum to the total of the same such amounts shown in the Consolidated Statements of Cash Flows.
|  | April 30, 2019 |  |  | April 30, 2018 |  |  | April 30, 2017 |  |  | April 30, 2016 |
Cash and cash equivalents |  | $ | 92,890 |  |  | $ | 169,773 |  |  | $ | 58,516 |  |  | $ | 363,806 |
Restricted cash included in Prepaid expenses and other current assets |  |  | 658 |  |  |  | 484 |  |  |  | — |  |  |  | — |
Total cash, cash equivalents, and restricted cash shown in the Consolidated Statement of Cash Flows |  | $ | 93,548 |  |  | $ | 170,257 |  |  | $ | 58,516 |  |  | $ | 363,806 |
Cumulative Effect of Changes Made to Consolidated Balance Sheet As a Result of Adoption of New Revenue Standard | The impact of the adoption of the new revenue standard was not material to our Consolidated Statements of Income for the year ended April 30, 2019; therefore, we have omitted the disclosure that summarizes the effect of the revenue recognition standard by line item on our Consolidated Statements of Income. The impact to the Consolidated Statements of Financial Position was also not material by line item, except for the reclassification of the sales return reserve provision to contract liability from accounts receivable, net. The cumulative effect of the changes made to our Consolidated Statements of Financial Position at May 1, 2018 as a result of adoption of the new revenue standard using the modified retrospective method were as follows:
|  | April 30, 2018 |  |  | Adjustments due to Adoption |  |  | May 1, 2018 |
Assets |  |  |  |  |  |  |  |  |
Accounts receivable, net |  | $ | 212,377 |  |  | $ | 93,349 |  |  | $ | 305,726 |
Product development assets |  |  | 78,814 |  |  |  | (3,725 | ) |  |  | 75,089 |
Technology, property and equipment, net |  |  | 289,934 |  |  |  | (361 | ) |  |  | 289,573 |
Other non-current assets |  |  | 85,802 |  |  |  | 5,274 |  |  |  | 91,076 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Accrued royalties |  |  | 73,007 |  |  |  | (731 | ) |  |  | 72,276 |
Contract liability (Deferred revenue) |  |  | 486,353 |  |  |  | 89,364 |  |  |  | 575,717 |
Deferred income tax liabilities |  |  | 143,518 |  |  |  | 1,400 |  |  |  | 144,918 |
Retained earnings |  | $ | 1,834,057 |  |  | $ | 4,503 |  |  | $ | 1,838,560 |

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