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REVENUES FROM CONTRACT WITH CUSTOMERS (Tables) | 3 Months Ended
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Mar. 31, 2018
Revenue from Contract with Customer [Abstract] |
Schedule of Changes in Contract Assets and Contract Liabilities | The following table summarized the changes in the contract asset and liability balances for the three months ended March 31, 2018:
Contract Asset |
Contract asset, January 1, 2018 | $ | 3,552 |
Transferred to trade receivable of contract asset included in beginning of the year contract asset | (3,552 | )
Contract asset, net of transferred to trade receivables on contracts during the period | 4,856 |
Contract asset, March 31, 2018 | $ | 4,856 |
Contract Liability |
Contract liability, January 1, 2018 | $ | 11,059 |
Recognition of revenue included in beginning of year contract liability | (1,750 | )
Contract liability, net of revenue recognized on contracts during the period | 931 |
Foreign currency translation | 28 |
Contract liability, March 31, 2018 | $ | 10,268 |
Schedule of Disaggregation of Revenue | Disaggregated Revenue The following table presents revenues disaggregated by the major sources of revenues for the three months ended March 31, 2018 (amounts in thousands):
Neurosurgery | $ | 166,898 |
Precision Tools and Instruments | 69,217 |
Total Codman Specialty Surgical | 236,115 |
Wound Reconstruction and Care | 70,112 |
Extremity Orthopedics | 24,810 |
Private Label | 26,045 |
Total Orthopedics and Tissue Technologies | 120,967 |
Total revenue | $ | 357,082 |
Schedule of Impact on Statement of Operations | The impact of adoption of Topic 606 to the Company's consolidated statement of operations for the three months ended March 31, 2018 was as follows:
| As Reported | Excluding Impact of Topic 606
| (Amounts in thousands)
Statement of Operations |  |
Total revenue, net | $ | 357,082 |  | $ | 356,622 |
Cost of goods sold | 144,222 |  | 144,019 |
Income tax benefit | (1,860 | ) | (1,924 | )
Net income | 10,992 |  | 10,799 |

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