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Revenue Recognition (Tables) | 3 Months Ended
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Mar. 31, 2018
Summary of Revenue Disaggregated by Category | The following table presents our revenue disaggregated by category for the three-month period ended March 31, 2018 (in thousands):
|  | For the Three Months Ended |
|  | March 31, 2018 |
|  | CA-NA |  |  | CA-ROW |  |  | BA |  |  | Total |
Service revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Connectivity |  | $ | 82,040 |  |  | $ | 13,649 |  |  | $ | 47,392 |  |  | $ | 143,081 |
Entertainment, CAS and other |  |  | 6,743 |  |  |  | 596 |  |  |  | 258 |  |  |  | 7,597 |
Total service revenue |  | $ | 88,783 |  |  | $ | 14,245 |  |  | $ | 47,650 |  |  | $ | 150,678 |
Equipment revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
ATG (1) |  | $ | 44,762 |  |  | $ | — |  |  | $ | 15,421 |  |  | $ | 60,183 |
Satellite (1) |  |  | 10,276 |  |  |  | 4,924 |  |  |  | 4,258 |  |  |  | 19,458 |
Other |  |  | — |  |  |  | — |  |  |  | 1,506 |  |  |  | 1,506 |
Total equipment revenue |  | $ | 55,038 |  |  | $ | 4,924 |  |  | $ | 21,185 |  |  | $ | 81,147 |
Customer type |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Airline passenger and aircraft owner/operator |  | $ | 52,924 |  |  | $ | 4,729 |  |  | $ | 47,650 |  |  | $ | 105,303 |
Airline, OEM and aftermarket dealer (2) |  |  | 77,426 |  |  |  | 12,694 |  |  |  | 21,185 |  |  |  | 111,305 |
Third party |  |  | 13,471 |  |  |  | 1,746 |  |  |  | — |  |  |  | 15,217 |
Total revenue |  | $ | 143,821 |  |  | $ | 19,169 |  |  | $ | 68,835 |  |  | $ | 231,825 |
1) | ATG and satellite equipment revenue for the CA-NA segment includes the $45.4 million related to the accounting impact of the transition of one of our airline partners to the airline-directed model. Approximately $43.4 million was included in ATG equipment revenue and approximately $2.0 million was included in satellite equipment revenue.
2) | Airline, OEM and aftermarket dealer revenue includes all equipment revenue for our three segments, including the $45.4 million accounting impact of the transition of one of our airlines partners to the airline-directed model.
Accounting Standards Update 2014-09 [Member] |
Summary of Post Adoption Impact of ASC 606 on Unaudited Condensed Consolidated Balance Sheet and Statement of Operations | The following table presents the post adoption impact of ASC 606 on our unaudited condensed consolidated balance sheet and the statement of operations (in thousands):
|  | As of March 31, 2018 |
|  |  |  |  |  |  |  | Balances |
|  |  |  |  |  |  |  | Without |
|  | As |  |  | Impact of |  |  | Adoption of |
|  | Reported |  |  | ASC 606 |  |  | ASC 606 |
Assets |  |  |  |  |  |  |  |  |  |  |  |
Prepaid expenses and other current assets |  | $ | 28,638 |  |  | $ | (458 | ) |  | $ | 28,180 |
Other non-current assets |  |  | 56,127 |  |  |  | 73,664 |  |  |  | 129,791 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Current deferred revenue |  |  | 36,227 |  |  |  | 20,086 |  |  |  | 56,313 |
Other non-current liabilities |  |  | 87,546 |  |  |  | 85,252 |  |  |  | 172,798 |
Equity |  |  |  |  |  |  |  |  |  |  |  |
Accumulated deficit |  |  | (1,092,623 | ) |  |  | (24,165 | ) |  |  | (1,116,788 | )
|  | For the Three Month Period Ended |
|  | March 31, 2018 |
|  |  |  |  |  |  |  | Balances |
|  |  |  |  |  |  |  | Without |
|  | As |  |  | Impact of |  |  | Adoption of |
|  | Reported |  |  | ASC 606 |  |  | ASC 606 |
Revenue: |  |  |  |  |  |  |  |  |  |  |  |
Service revenue |  | $ | 150,678 |  |  | $ | 4,392 |  |  | $ | 155,070 |
Equipment revenue |  |  | 81,147 |  |  |  | (50,658 | ) |  |  | 30,489 |
Operating expenses: |  |  |  |  |  |  |  |  |  |  |  |
Cost of equipment revenue |  |  | 52,293 |  |  |  | (39,150 | ) |  |  | 13,143 |
Engineering, design and development |  |  | 29,777 |  |  |  | 851 |  |  |  | 30,628 |
Net loss |  |  | (27,419 | ) |  |  | (7,967 | ) |  |  | (35,386 | )

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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=82913847&loc=SL49130545-203045 + Details
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