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Revenue Recognition (Tables)

3 Months Ended

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

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