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Adoption of ASC 842, "Leases" (Tables) | 3 Months Ended
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Mar. 31, 2019
Adoption of ASC 842, "Leases" |
Schedule of impacts of adoption of ASC 842 | The effects of the changes made to the Company’s Condensed Consolidated Balance Sheet as of December 31, 2018 for the adoption of Topic 842 is as follows (in thousands):
|  | Balance at December 30, 2018 |  | Adjustments due to Topic 842 |  |  |  | Balance at December 31, 2018
Assets |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |
Prepaid expenses | $ | 30,376 | $ | (4,669) |  | (a) | $ | 25,707
Other assets: |  |  |  |  |  |  |  |
Right-of-use assets |  | - |  | 161,027 |  | (b) |  | 161,027
Liabilities and stockholders' equity (deficit) |  |  |  |  |  |  |  |
Current liabilities: |  |  |  |  |  |  |  |
Current lease liabilities |  | - |  | 25,348 |  | (c) |  | 25,348
Long-term liabilities: |  |  |  |  |  |  |  |
Long-term lease liabilities |  | - |  | 137,511 |  | (d) |  | 137,511
Other long-term liabilities |  | 79,324 |  | (6,501) |  | (e) |  | 72,823
| (a) |  | Represents the amount of first quarter 2019 rents that were prepaid as of December 30, 2018 and reclassified to operating lease right-of-use assets
| (b) |  | Represents the recognition of right-of-use assets, which are calculated as the initial operating lease liabilities, reduced by the year-end 2018 net carrying amounts of prepaid and deferred rent and tenant incentive liabilities
| (c) |  | Represents the current portion of operating lease liabilities
| (d) |  | Represents the recognition of operating lease liabilities, net of current portion
| (e) |  | Represents the net carrying amount of deferred rent liabilities and tenant incentive liabilities, which have been reclassified to operating lease right-of-use assets

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