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Revenue Recognition, Contracts with Customers | 9 Months Ended
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Jan. 31, 2019
Revenue Recognition, Contracts with Customers [Abstract] |
Revenue Recognition, Contracts with Customers | Note 4 — Revenue Recognition, Contracts with Customers Revenue from contracts with customers is recognized using a five-step model consisting of the following: (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when (or as) we satisfy a performance obligation. Performance obligations are satisfied when we transfer control of a good or service to a customer, which can occur over time or at a point in time. The amount of revenue recognized is based on the consideration to which we expect to be entitled in exchange for those goods or services, including the expected value of variable consideration. The customer’s ability and intent to pay the transaction price is assessed in determining whether a contract exists with the customer. If collectability of substantially all the consideration in a contract is not probable, consideration received is not recognized as revenue unless the consideration is nonrefundable, and we no longer have an obligation to transfer additional goods or services to the customer or collectability becomes probable. Disaggregation of Revenue 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 |
Description of Revenue Generating Activities We generate our revenues from sales from our three reportable segments. We report our segment information in accordance with the provisions of FASB ASC Topic 280, “Segment Reporting” (“FASB ASC Topic 280”). Our segment reporting structure consists of three reportable segments, which are listed below, and a Corporate category:
| ● | Research,
| ● | Publishing, and
| ● | Solutions.
Research Segment Included within the Research segment are the following revenue streams:
| ● | Journal Subscriptions,
| ● | Open Access,
| ● | Licensing, Reprints, Backfiles and Other, and
| ● | Publishing Technology Services (Atypon).
Journal Subscriptions We publish approximately 1,700 academic research journals. We sell journal subscriptions directly through our sales representatives, indirectly through independent subscription agents, through promotional campaigns, and through memberships in professional societies for those journals that are sponsored by societies. Journal subscriptions are primarily licensed through contracts for digital content available online through Wiley Online Library. In March 2018, we migrated our Wiley Online Library platform to our Literatum platform, which we acquired as part of our purchase of Atypon Systems, Inc. (“Atypon”) in fiscal year 2017. Contracts are negotiated by us directly with customers or their subscription agents. Subscription periods typically cover calendar years. Print journals are generally mailed to subscribers directly from independent printers. We do not own or manage printing facilities. Subscription revenue is generally collected in advance. In a typical journal subscription sale, there is a written agreement between us and our customer that cover multiple years. However, we typically account for these agreements as one-year contracts because our enforceable rights under the agreements are subject to an annual confirmation and negotiation process with the customer. In journal subscriptions, multiple performance obligations exist, which include a stand-ready promise to provide access to new content for one year and a perpetual license for access to historical journal content. The transaction price consists of fixed consideration. We allocate revenue to the stand-ready promise to provide access to new content for one year based on its standalone selling price and the revenue for new content is recognized over time as we have a continuous stand-ready obligation to provide the right of access to additional intellectual property. The allocation of revenue to the perpetual licenses for access to historical journal content is done using the expected cost plus a margin approach as permitted by the new revenue standard. Revenue is recognized at the point in time when access to historical content is initially granted. Open Access Under the Author-Funded Access business model, accepted research articles are published subject to payment of Article Publication Charges (“APC”). All Author-Funded Access articles are immediately free to access online. Contributors of Author-Funded Access articles retain many rights and typically license their work under terms that permit re-use. Author-Funded Access offers authors choices in how to share and disseminate their work, and it serves the needs of researchers who may be required by their research funder to make articles freely accessible without embargo. APCs are typically paid by the individual author or by the author’s funder, and payments are often mediated by the author’s institution. We provide specific workflows and infrastructure to authors, funders and institutions to support the requirements of the Author-Funded Access model. Customers in open access are typically individual educational institutions or a consortium of universities. Under the Author-Funded Access model, we have a signed contract with the customer that contains enforceable rights. The Author-Funded Access model in a typical model includes an over-time single performance obligation that combines a promise to host the customer’s content on our open access platform, and a promise to provide a discount on APCs of eligible users (as defined in the contract) in exchange for an upfront payment. Enforceable right to payment occurs over time as we fulfill our obligation to provide a discount to eligible users, as defined, on future APCs. Therefore, the upfront payment is deferred and recognized over time. Licensing, Reprints, Backfiles and Other Licensing, Reprints, Backfiles, and Other includes advertising, backfile sales, the licensing of publishing rights, journal and article reprints, and individual article sales. A backfile license provides access to a historical collection of Wiley journals, generally for a one-time fee. Within Licensing, the revenue derived from these contracts is primarily comprised of advance payments, including minimum guarantees and sales- or usage-based royalty agreements. For our sales-or usage-based royalty agreements, we recognize revenue in the period of usage based on the amounts earned. We record revenue under these arrangements for the amounts due and not yet reported to us based on estimates of the sales or usage of these customers and pursuant to the terms of the contracts. We also have certain licenses whereby we receive a non-refundable minimum guarantee against a volume-based royalty throughout the term of the agreement. We recognize revenue for the minimum guarantee on a straight-line basis over the term of the agreement because of the stand-ready promise to provide updates during the subscription period. We recognize volume-based royalty income only when cumulative consideration exceeds the minimum guarantee. Reprints contracts generally contain a single performance obligation which is the delivery of printed articles. Revenue is recognized at the time of delivery of the printed articles. For Backfiles, the performance obligation is the granting of a functional intellectual property license. Revenue is recognized at the time the functional intellectual property license is granted. Other includes our Article Select offering, whereby we have a single performance obligation to our customers to give access to an article through the purchase of a token. The customer redeems the token for access to the article for a 24-hour period. The customer purchases the tokens with an upfront cash payment. Revenue is recognized when access to the article is provided. Publishing Technology Services (Atypon) Atypon is a publishing software and service provider that enables scholarly and professional societies and publishers to deliver, host, enhance, market, and manage their content on the web through the Literatum platform. The duration of these contracts is generally multi-year ranging from 2-5 years. Atypon contracts typically include a single performance obligation for the implementation and hosting subscription services. The transaction price is fixed which may include price escalators that are fixed increases per year, and therefore, revenue is recognized upon the initiation of the subscription period and straight-lined over the contract period. Publishing Segment Included within the Publishing segment are the following revenue streams:
| ● | STM (Scientific, Technical and Medical) and Professional Publishing,
| ● | Education Publishing,
| ● | Course Workflow (WileyPLUS),
| ● | Test Preparation and Certification, and
| ● | Licensing, Distribution, Advertising and Other.
STM (Scientific, Technical and Medical) and Professional Publishing and Education Publishing STM books are sold and distributed globally in digital and print formats through multiple channels, including research libraries and library consortia, independent subscription agents, direct sales to professional society members, bookstores, online booksellers, and other customers. Professional books, which include business and finance, technology, and other professional categories, as well as the For Dummies brand, are sold to bookstores and online booksellers serving the general public, wholesalers who supply such bookstores, warehouse clubs, college bookstores, individual practitioners, industrial organizations and government agencies. We employ sales representatives who call upon independent bookstores, national and regional chain bookstores, and wholesalers. Sales of professional books also result from direct mail campaigns, telemarketing, online access, advertising, and reviews in periodicals. Education textbooks and related supplementary material and digital products are sold primarily to bookstores and online booksellers serving both for-profit and nonprofit educational institutions (primarily colleges and universities), and direct-to-students. We employ sales representatives who call on faculty responsible for selecting books to be used in courses, and on the bookstores that serve such institutions and their students. The textbook business is seasonal, with the majority of textbook sales occurring during the July-through-October and December-through-January periods. Book sales for STM, Professional and Education Publishing are generally made on a returnable basis with certain restrictions. Our performance obligations as it relates to STM, Professional and Education Publishing are primarily book products delivered in both print and digital form which could include a single or multiple performance obligations based on the number of International Standard Book Number (“ISBN’s”) purchased. This revenue stream also includes variable consideration as it relates to discounts and returns for both print and digital books. Discounts are identifiable by performance obligation and therefore are applied at the point of sale by performance obligation. The process that we use to determine our sales returns and the related reserve provision charged against revenue is based on applying an estimated return rate to current year returnable print book sales. This rate is based upon an analysis of actual historical return experience in the various markets and geographic regions in which we do business. We collect, maintain and analyze significant amounts of sales returns data for large volumes of homogeneous transactions. This allows us to make reasonable estimates of the amount of future returns. All available data is utilized to identify the returns by market and to which fiscal year the sales returns apply. This enables management to track the returns in detail and identify and react to trends occurring in the marketplace, with the objective of being able to make the most informed judgments possible in setting reserve rates. Associated with the estimated sales return reserves, we also include a related reduction in inventory and royalty costs as a result of the expected returns. As it relates to print and digital books within the STM, Professional and Education Publishing, revenue is recognized at the point when control of product transfers, which for print is upon shipment or for digital when fulfillment of the products has been rendered. Course Workflow (WileyPLUS) We offer high-quality online learning solutions, including WileyPLUS, a research-based, online environment for effective teaching and learning that is integrated with a complete digital textbook. Course Workflow customers purchase access codes to utilize the product. This could include a single or multiple performance obligations based on the number of course ISBN’s purchased. Revenue is recognized from the point in time when the access codes are activated and then over the applicable semester term such product relates to. Test Preparation and Certification The Test Preparation and Certification business represents learning solutions and training activities that are delivered to customers directly through online digital delivery platforms. Products include CPAExcel, a modular, digital platform comprised of online self-study, videos, mobile apps, and sophisticated planning tools to help professionals prepare for the CPA exam, and test preparation products for the CFA®, CMA, CIA®, CMT®, FRN®, FINRA, Banking, and PMP® exams. Test Preparation and Certification contracts are generally three-year agreements. This revenue stream includes multiple performance obligations as it relates to the on-line and printed course materials, including such items as text books, e-books, video lectures, flashcards, study guides and test banks. The transaction price is fixed; however, discounts are offered and returns of certain products are allowed. We allocate revenue to each performance obligation based on its standalone selling price. Depending on the performance obligation, revenue is recognized at the time the product is delivered and control has passed to the customer or over time due to our stand-ready obligation to provide updates to the customer. Licensing, Distribution, Advertising and Other Licensing and distribution services are made available to other publishers under agency arrangements. We also engage in co-publishing titles with international publishers and receive licensing revenue from photocopies, reproductions, translations, and digital uses of our content. Wiley also realizes advertising revenue from branded Web sites (e.g., Dummies.com, etc.) and online applications. Licensing, Distribution, Advertising and Other contracts are generally multi-year agreements. Revenue derived from our licensing contracts is primarily comprised of advance payments and sales- or usage-based royalties. Revenue for advance payments is recognized at the point in time that the functional intellectual property license is granted. For sales- or usage- based royalties, we record revenue under these arrangements for the amounts due and not yet reported to us based on estimates of the sales or usage of these customers and pursuant to the terms of the contracts. Solutions Segment Included within the Solutions segment are the following revenue streams:
| ● | Education Services,
| ● | Professional Assessment, and
| ● | Corporate Learning.
Education Services As student demand for online degree and certificate programs continues to increase, traditional institutions are partnering with online program management providers to develop and support these programs. Education Services include market research, marketing, student recruitment, enrollment support, proactive retention support, academic services to design courses, faculty support, and access to the Engage Learning Management System, which facilitates the online education experience. Revenue is derived from pre-negotiated contracts with institutions that provide for a share of tuition generated from students who enroll in a program. The duration of Education Services contracts are generally multi-year agreements ranging from a period of 7-10 years, with some having optional renewal periods. Education Services includes a single performance obligation for the services provided because of the integrated technology and services our institutional clients need to attract, enroll, educate and support students. Consideration is variable since it is based on the number of students enrolled in a program. We begin to recognize revenue at the start of the delivery of the class within a semester, which is also the point at which the variable consideration contingency is resolved. Professional Assessment Our Professional Assessment services include pre-hire screening and post-hire personality assessments, which are delivered to business customers through online digital delivery platforms, either directly or through an authorized distributor network of independent consultants, trainers, and coaches. Professional Assessment services contracts are generally one year. Professional Assessment includes a performance obligation to stand ready to provide assessments to our distributor’s customers or to provide assessments direct to a customer. Revenue for Professional Assessments is recognized at the time the product or service is provided or delivered. Consideration is allocated to assessments based on standalone selling prices. In addition, as it relates to Professional Assessments customers' unexercised rights for situations where we have received a nonrefundable payment for a customer to receive a good or service and the customer is not expected to exercise such right, we will recognize such “breakage” amounts as revenue in proportion to the pattern of rights exercised by the customer. Corporate Learning The Corporate Learning business offers online learning and training solutions for global corporations, universities, and small and medium-sized enterprises, which are sold on a subscription or fee basis. Learning formats and modules on topics such as leadership development, value creation, client orientation, change management and corporate strategy are delivered on a cloud-based Learning Management System (“LMS”) platform that hosts over 20,000 content assets (videos, digital learning modules, written files, etc.) in 17 languages. Its Mohive offering also provides a collaborative e-learning publishing and program creation system. Revenue growth is derived from legacy markets, such as France, England, and other European markets, and newer markets, such as the U.S. and Brazil. In addition, content and LMS offerings are continuously refreshed and expanded to serve a wider variety of customer needs. These digital learning solutions are sold directly to corporate customers either direct or through our partners. Corporate Learning contracts are generally multi-year agreements. The transaction price consists of fixed consideration that is determined at the beginning of each year and received at the same time. Within Corporate Learning there are multiple performance obligations which includes the licenses to learning content and the learning application. Revenue is recognized over time as we have a continuous obligation to provide the right of access to the intellectual property which includes the licenses and learning applications. Accounts Receivable, net and Contract Liability (Deferred Revenue) Balances When consideration is received, or such consideration is unconditionally due, from a customer prior to transferring goods or services to the customer under the terms of a contract, a contract liability is recorded. Contract liabilities are recognized as revenue when, or as, control of the products or services are transferred to the customer and all revenue recognition criteria have been met. 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. Revenue recognized for the three and nine months ended January 31, 2019 relating to the contract liability at April 30, 2018 after the adjustments for the adoption of the new revenue standard on May 1, 2018 was $131.4 million and $518.2 million, respectively. Remaining Performance Obligations included in Contract Liability (Deferred Revenue) As of January 31, 2019, the aggregate amount of the transaction price allocated to the remaining performance obligations is approximately $286.3 million, which included the sales return reserve of $36.7 million. Excluding the sales return reserve, we expect that approximately $234.9 million will be recognized in the next twelve months with the remaining $14.7 million to be recognized thereafter. Assets Recognized for the Costs to Fulfill a Contract Costs to fulfill a contract are directly related to a contract that will be used to satisfy a performance obligation in the future and are expected to be recovered. These types of costs are incurred in the following revenue streams, (1) Publishing Technology Services (Atypon) and (2) Education Services. Our assets associated with incremental costs to fulfill a contract were $7.6 million at January 31, 2019 and are included within Other Non-Current Assets on our Unaudited Condensed Consolidated Balance Sheet. We recorded amortization expense of $0.7 million and $1.9 million during the three and nine months ended January 31, 2019 related to these assets within Cost of Sales on the Unaudited Condensed Consolidated Statements of Income, respectively. The costs related to Education Services were previously included in Product Development Assets on our Unaudited Condensed Consolidated Statement of Financial Position. Certain costs related to Publishing Technology Services (Atypon) were previously included in Technology, Property and Equipment, net on our Unaudited Condensed Consolidated Statement of Financial Position. Sales and value-added taxes are excluded from revenues. Shipping and handling costs, which are primarily incurred within the Publishing segment, occur before the transfer of control of the related goods. Therefore, in accordance with the new revenue standard, it is not considered a promised service to the customer and would be considered a cost to fulfill our promise to transfer the goods. Costs incurred for third party shipping and handling are reflected in Operating and Administrative Expenses on the Unaudited Condensed Consolidated Statements of Income. We incurred $7.9 million and $24.4 million in shipping and handling costs in the three and nine months ended January 31, 2019, respectively. We incurred $8.7 million and $25.3 million in shipping and handling costs in the three and nine months ended January 31, 2018, respectively.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -URI http://asc.fasb.org/topic&trid=2122369 + Details
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