XML 44 R32.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Revenue Recognition, Contracts with Customers (Tables) | 9 Months Ended
--- | ---
Jan. 31, 2019
Revenue Recognition, Contracts with Customers [Abstract] |
Revenue from Contracts With Customers Disaggregated by Segment and Product Type | The following tables present our revenue from contracts with customers disaggregated by segment and product type for the three and nine months ended January 31, 2019 and 2018:
|  | Three Months Ended January 31, |
|  | 2019 |  |  | 2018 |
|  | Research |  |  | Publishing |  |  | Solutions |  |  | Total |  |  | Research |  |  | Publishing |  |  | Solutions |  |  | Total |
Research: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Journals Subscriptions |  | $ | 152,291 |  |  | $ | — |  |  | $ | — |  |  | $ | 152,291 |  |  | $ | 160,287 |  |  | $ | — |  |  | $ | — |  |  | $ | 160,287 |
Open Access |  |  | 14,194 |  |  |  | — |  |  |  | — |  |  |  | 14,194 |  |  |  | 9,905 |  |  |  | — |  |  |  | — |  |  |  | 9,905 |
Licensing, Reprints, Backfiles and Other |  |  | 50,804 |  |  |  | — |  |  |  | — |  |  |  | 50,804 |  |  |  | 45,035 |  |  |  | — |  |  |  | — |  |  |  | 45,035 |
Publishing Technology Services (Atypon) |  |  | 9,064 |  |  |  | — |  |  |  | — |  |  |  | 9,064 |  |  |  | 8,262 |  |  |  | — |  |  |  | — |  |  |  | 8,262 |
Publishing: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
STM and Professional Publishing |  |  | — |  |  |  | 64,599 |  |  |  | — |  |  |  | 64,599 |  |  |  | — |  |  |  | 80,775 |  |  |  | — |  |  |  | 80,775 |
Education Publishing |  |  | — |  |  |  | 37,437 |  |  |  | — |  |  |  | 37,437 |  |  |  | — |  |  |  | 48,446 |  |  |  | — |  |  |  | 48,446 |
Course Workflow (WileyPLUS) |  |  | — |  |  |  | 22,935 |  |  |  | — |  |  |  | 22,935 |  |  |  | — |  |  |  | 21,406 |  |  |  | — |  |  |  | 21,406 |
Test Preparation and Certification |  |  | — |  |  |  | 9,560 |  |  |  | — |  |  |  | 9,560 |  |  |  | — |  |  |  | 7,758 |  |  |  | — |  |  |  | 7,758 |
Licensing, Distribution, Advertising and Other |  |  | — |  |  |  | 11,104 |  |  |  | — |  |  |  | 11,104 |  |  |  | — |  |  |  | 11,859 |  |  |  | — |  |  |  | 11,859 |
Solutions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Education Services |  |  | — |  |  |  | — |  |  |  | 46,207 |  |  |  | 46,207 |  |  |  | — |  |  |  | — |  |  |  | 32,242 |  |  |  | 32,242 |
Professional Assessment |  |  | — |  |  |  | — |  |  |  | 14,600 |  |  |  | 14,600 |  |  |  | — |  |  |  | — |  |  |  | 13,228 |  |  |  | 13,228 |
Corporate Learning |  |  | — |  |  |  | — |  |  |  | 16,572 |  |  |  | 16,572 |  |  |  | — |  |  |  | — |  |  |  | 16,472 |  |  |  | 16,472 |
Total |  | $ | 226,353 |  |  | $ | 145,635 |  |  | $ | 77,379 |  |  | $ | 449,367 |  |  | $ | 223,489 |  |  | $ | 170,244 |  |  | $ | 61,942 |  |  | $ | 455,675 |
|  | Nine Months Ended January 31, |
|  | 2019 |  |  | 2018 |
|  | Research |  |  | Publishing |  |  | Solutions |  |  | Total |  |  | Research |  |  | Publishing |  |  | Solutions |  |  | Total |
Research: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Journals Subscriptions |  | $ | 482,000 |  |  | $ | — |  |  | $ | — |  |  | $ | 482,000 |  |  | $ | 498,775 |  |  | $ | — |  |  | $ | — |  |  | $ | 498,775 |
Open Access |  |  | 38,917 |  |  |  | — |  |  |  | — |  |  |  | 38,917 |  |  |  | 28,058 |  |  |  | — |  |  |  | — |  |  |  | 28,058 |
Licensing, Reprints, Backfiles and Other |  |  | 132,041 |  |  |  | — |  |  |  | — |  |  |  | 132,041 |  |  |  | 124,594 |  |  |  | — |  |  |  | — |  |  |  | 124,594 |
Publishing Technology Services (Atypon) |  |  | 27,032 |  |  |  | — |  |  |  | — |  |  |  | 27,032 |  |  |  | 24,559 |  |  |  | — |  |  |  | — |  |  |  | 24,559 |
Publishing: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
STM and Professional Publishing |  |  | — |  |  |  | 197,565 |  |  |  | — |  |  |  | 197,565 |  |  |  | — |  |  |  | 215,835 |  |  |  | — |  |  |  | 215,835 |
Education Publishing |  |  | — |  |  |  | 127,736 |  |  |  | — |  |  |  | 127,736 |  |  |  | — |  |  |  | 151,893 |  |  |  | — |  |  |  | 151,893 |
Course Workflow (WileyPLUS) |  |  | — |  |  |  | 42,142 |  |  |  | — |  |  |  | 42,142 |  |  |  | — |  |  |  | 38,926 |  |  |  | — |  |  |  | 38,926 |
Test Preparation and Certification |  |  | — |  |  |  | 29,343 |  |  |  | — |  |  |  | 29,343 |  |  |  | — |  |  |  | 27,167 |  |  |  | — |  |  |  | 27,167 |
Licensing, Distribution, Advertising and Other |  |  | — |  |  |  | 31,269 |  |  |  | — |  |  |  | 31,269 |  |  |  | — |  |  |  | 32,686 |  |  |  | — |  |  |  | 32,686 |
Solutions: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Education Services |  |  | — |  |  |  | — |  |  |  | 105,244 |  |  |  | 105,244 |  |  |  | — |  |  |  | — |  |  |  | 88,316 |  |  |  | 88,316 |
Professional Assessment |  |  | — |  |  |  | — |  |  |  | 47,667 |  |  |  | 47,667 |  |  |  | — |  |  |  | — |  |  |  | 43,936 |  |  |  | 43,936 |
Corporate Learning |  |  | — |  |  |  | — |  |  |  | 47,934 |  |  |  | 47,934 |  |  |  | — |  |  |  | — |  |  |  | 44,105 |  |  |  | 44,105 |
Total |  | $ | 679,990 |  |  | $ | 428,055 |  |  | $ | 200,845 |  |  | $ | 1,308,890 |  |  | $ | 675,986 |  |  | $ | 466,507 |  |  | $ | 176,357 |  |  | $ | 1,318,850 |
Contract Asset and Liability Balances | The following table provides information about receivables and contract liabilities from contracts with customers.
|  | January 31, 2019 |  |  | April 30, 2018 (1) |  |  | Increase/ (Decrease) |
Balances from contracts with customers: |  |  |  |  |  |  |  |  |
Accounts receivable, net (2) |  | $ | 194,764 |  |  | $ | 212,377 |  |  | $ | (17,613 | )
Contract liability (Deferred revenue) (2) |  |  | 271,541 |  |  |  | 486,353 |  |  |  | (214,812 | )
Contract liability (Deferred revenue) (included in Other Long-Term Liabilities) |  | $ | 14,722 |  |  | $ | — |  |  | $ | 14,722 |
(1) As noted above, prior period amounts have not been adjusted under the modified retrospective method. (2) Due to the adoption of the new revenue standard, the sales return reserve as of January 31, 2019 of $36.7 million is recorded in Contract Liability (Deferred Revenue). In prior periods, it was recorded as a reduction to Accounts Receivable, net on the Unaudited Condensed Consolidated Statement of Financial Position.

X
- Definition Tabular disclosure of contract balances and changes in contract balances. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130551-203045 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration