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Recent Accounting Pronouncements - Revenue From Contracts With Customer (Tables) | 9 Months Ended
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Sep. 28, 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 September 28, 2018 |  | Nine months ended September 28, 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 | $ | 100,616 |  |  | $ | 100,382 |  |  | $ | 234 |  |  | $ | 289,903 |  |  | $ | 288,419 |  |  | $ | 1,484 |
Total cost of revenue | 50,514 |  |  | 50,888 |  |  | (374 | ) |  | 141,015 |  |  | 141,029 |  |  | (14 | )
Total gross profit | 50,102 |  |  | 49,494 |  |  | 608 |  |  | 148,888 |  |  | 147,390 |  |  | 1,498 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |
Selling, general and administrative | 29,723 |  |  | 29,680 |  |  | 43 |  |  | 88,874 |  |  | 89,221 |  |  | (347 | )
Loss from operations | (3,651 | ) |  | (4,216 | ) |  | 565 |  |  | (12,336 | ) |  | (14,181 | ) |  | 1,845 |
Loss before income taxes | (6,888 | ) |  | (7,453 | ) |  | 565 |  |  | (21,526 | ) |  | (23,371 | ) |  | 1,845 |
Net loss | (7,758 | ) |  | (8,323 | ) |  | 565 |  |  | (24,365 | ) |  | (26,210 | ) |  | 1,845 |
| As of September 28, 2018
CONDENSED CONSOLIDATED BALANCE SHEETS | As Reported |  | Previous Accounting Guidance |  | Impact from Adopting Topic 606
ASSETS |  |  |  |  |
Accounts receivable, net | 77,986 |  |  | 74,949 |  |  | $ | 3,037 |
Prepaid expenses and other current assets | 24,226 |  |  | 19,681 |  |  | 4,545 |
Other long-term assets | 38,624 |  |  | 38,082 |  |  | 542 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |  |  |
Deferred revenue | 48,679 |  |  | 53,370 |  |  | (4,691 | )
Other non-current liabilities | 18,989 |  |  | 19,450 |  |  | (461 | )
Accumulated deficit | (2,070,746 | ) |  | (2,084,022 | ) |  | 13,276 |

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