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Recent Accounting Pronouncements - Revenue From Contracts With Customer (Tables) | 6 Months Ended
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Jun. 29, 2018
Accounting Changes and Error Corrections [Abstract] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles | The cumulative effect of initially applying Topic 606 to the Company’s condensed consolidated balance sheet on January 1, 2018 was as follows (in thousands):
CONDENSED CONSOLIDATED BALANCE SHEETS | Balance as of December 31, 2017 |  | Cumulative Impact from Adopting Topic 606 |  | Balance as of January 1, 2018
ASSETS |  |  |  |  |
Accounts receivable, net | $ | 69,844 |  |  | $ | 1,781 |  |  | $ | 71,625 |
Prepaid expenses and other current assets | 18,931 |  |  | 3,578 |  |  | 22,509 |
Other long-term assets | 42,913 |  |  | 773 |  |  | 43,686 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |  |  |
Deferred revenue | $ | 52,429 |  |  | $ | (4,826 | ) |  | $ | 47,603 |
Other non-current liabilities | 22,626 |  |  | (473 | ) |  | 22,153 |
Accumulated deficit | (2,057,812 | ) |  | 11,431 |  |  | (2,046,381 | )
The impact from adopting Topic 606 on the Company’s condensed consolidated financial statements was as follows (in thousands):
| Three months ended June 29, 2018 |  | Six months ended June 29, 2018
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS | As Reported |  | Previous Accounting Guidance |  | Impact from Adopting Topic 606 |  | As Reported |  | Previous Accounting Guidance |  | Impact from Adopting Topic 606
Total net revenue | $ | 99,160 |  |  | $ | 98,714 |  |  | $ | 446 |  |  | $ | 189,287 |  |  | $ | 188,037 |  |  | $ | 1,250 |
Total cost of revenue | 47,557 |  |  | 47,316 |  |  | 241 |  |  | 90,501 |  |  | 90,141 |  |  | 360 |
Total gross profit | 51,603 |  |  | 51,398 |  |  | 205 |  |  | 98,786 |  |  | 97,896 |  |  | 890 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |
Selling, general and administrative | 27,988 |  |  | 28,570 |  |  | (582 | ) |  | 59,151 |  |  | 59,541 |  |  | (390 | )
Income (loss) from operations | 642 |  |  | (145 | ) |  | 787 |  |  | (8,685 | ) |  | (9,965 | ) |  | 1,280 |
Loss before income taxes | (2,022 | ) |  | (2,809 | ) |  | 787 |  |  | (14,638 | ) |  | (15,918 | ) |  | 1,280 |
Net loss | (2,913 | ) |  | (3,700 | ) |  | 787 |  |  | (16,607 | ) |  | (17,887 | ) |  | 1,280 |
| As of June 29, 2018
CONDENSED CONSOLIDATED BALANCE SHEETS | As Reported |  | Previous Accounting Guidance |  | Impact from Adopting Topic 606
ASSETS |  |  |  |  |
Accounts receivable, net | 82,635 |  |  | 78,065 |  |  | $ | 4,570 |
Prepaid expenses and other current assets | 19,377 |  |  | 15,918 |  |  | 3,459 |
Other long-term assets | 42,863 |  |  | 42,360 |  |  | 503 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |  |  |
Deferred revenue | 56,278 |  |  | 60,032 |  |  | (3,754 | )
Other non-current liabilities | 19,169 |  |  | 19,594 |  |  | (425 | )
Accumulated deficit | (2,062,988 | ) |  | (2,075,699 | ) |  | 12,711 |

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- 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22580-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e765-108305 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794 Reference 4: http://www.xbrl.org/2003/role/presentationRef -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 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22583-107794 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e725-108305 + Details
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