Summary of Significant Accounting Policies, Recently Issued and Recently Adopted Accounting Standards (Tables)

12 Months Ended

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