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Recent Accounting Pronouncements (Tables)
 9 Months Ended
Sep. 30, 2020
Accounting Changes And Error Corrections [Abstract]  
Summary of Adoption Impact of ASC 326 on Unaudited Condensed Consolidated Balance Sheet

 

The cumulative effect adjustment from using the modified retrospective approach for the adoption of ASC 326 impacted our unaudited condensed consolidated balance sheet as of January 1, 2020 by the recognition of allowance for credit losses as summarized below:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance at December 31,

 

 

Impact of

 

 

Balances with Adoption of

 

 

 

2019

 

 

ASC 326

 

 

ASC 326

 

Assets

 

 

 

 

 

 

 

 

 

 

 

 

Accounts receivable

 

$

42,322

 

 

$

(404

)

 

$

41,918

 

Other non-current assets

 

$

12,121

 

 

$

(75

)

 

$

12,046

 

Equity

 

 

 

 

 

 

 

 

 

 

 

 

Accumulated deficit (1)

 

$

(1,376,142

)

 

$

(3,665

)

 

$

(1,379,807

)

 

 

(1)

The impact of the adoption of ASC 326 includes the impacts related to our discontinued operations of $1.0 million related to accounts receivable, $0.4 million related to prepaid and other current assets, and $1.8 million related to other non-current assets, for a total impact of $3.7 million when combined with the amounts related to continuing operations.