XML 51 R27.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2

Organization and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Estimated Useful Lives of Assets

Depreciation and amortization is computed by use of the straight-line method over the estimated useful lives of the assets as stated below:

Computer equipment and related software			3 - 5 years
Leasehold and building improvements			Shorter of the lease term or the estimated useful life
Furniture and fixtures			5 - 7 years
Equipment			3 - 12 years

The following table represents the property and equipment balances as of December 31, 2019 and 2018:

			December 31,
			2019						2018
			(In thousands)
Equipment			$	88,569					$	75,417
Furniture and fixtures			7,925						7,844
Leasehold improvements			18,979						16,274
Software			48,309						42,048
Construction in progress			6,179						10,706
Property and equipment, gross			169,961						152,289
Accumulated depreciation and amortization			(115,715)						(100,789)
Total property and equipment, net			$	54,246					$	51,500

The following table summarizes the geographic information for property and equipment, net, as of December 31, 2019 and 2018:

			December 31,
			2019						2018
			(In thousands)
United States			$	48,769					$	44,684
Rest of world (1)			5,477						6,816
Total property and equipment, net			$	54,246					$	51,500

_________________________________________________

⁽¹⁾ No individual country represented more than 10% of the total property and equipment, net.

Adoption of New Accounting Standards

The Company’s adoption of the new standard impacted the Consolidated Balance Sheets at the beginning of the period of adoption as follows:

			January 1, 2019
			Pre-ASC 842 Balances						ASC 842 Adoption Impact						Post-ASC 842 Balances
			(In thousands)
Operating lease right-of-use-assets			$	—					$	66,008					$	66,008
Accrued liabilities (1)			43,047						10,067						53,114
Long-term operating lease liabilities			—						59,791						59,791
Other long-term liabilities (2)			9,562						(3,850)						5,712

_________________________________________________

⁽¹⁾  Adjustment represents the current portion of the operating lease liabilities of $10.3 million, and reclassification of exit cost obligations and deferred rent of $0.1 million and $0.1 million, respectively, to reduce the operating lease right-of-use assets.

⁽²⁾ Adjustment represents the reclassification of deferred rent to reduce the operating lease right-of-use assets.

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(13))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

+ Details

Name:	us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e765-108305

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e725-108305

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

+ Details

Name:	us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration