XML 34 R23.htm IDEA: XBRL DOCUMENT v3.21.2

REVENUE (Tables)

9 Months Ended

Sep. 30, 2021

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The following table shows revenue by product and services groups (in thousands):

			Three Months Ended September 30,												Nine Months Ended September 30,
			2021						2020						2021						2020
Licensing, support and maintenance			$	8,136					$	5,211					$	24,353					$	14,005
Variable royalties			739						832						1,913						2,679
Other			84						386						164						682
Total			$	8,959					$	6,429					$	26,430					$	17,366

Contract Balances on Condensed Consolidated Balance Sheet

The following table provides information about accounts receivable, net, contract assets and deferred revenue (in thousands):

			As of
			September 30, 2021						December 31, 2020
Accounts receivable, net			$	8,123					$	14,350
Contract assets			$	1,183					$	1,359
Deferred revenue			$	(38,248)					$	(32,908)

The following table is a rollforward of deferred revenue as of September 30, 2021 and December 31, 2020 (in thousands):

			As of September 30, 2021
Deferred revenue licensing, support and maintenance - balance as of December 31, 2020			32,908
Additions			29,857
Revenue recognized			(24,517)
Deferred revenue licensing, support and maintenance - balance as of September 30, 2021			$	38,248

			As of December 31, 2020
Deferred revenue licensing, support and maintenance - beginning balance as of December 31, 2019			$	23,116
Additions			37,200
Revenue recognized			(27,408)
Deferred revenue licensing, support and maintenance - ending balance as of December 31, 2020			$	32,908

Capitalized Direct Commission Costs

Total capitalized direct commission costs were as follows (in thousands):

			As of
			September 30, 2021						December 31, 2020
Short-term commissions capitalized in prepaid expenses and other current assets			$	1,660					$	1,079
Long-term commissions capitalized in other assets			1,325						1,479
Total			$	2,985					$	2,558

X

- Definition

Tabular disclosure of cost capitalized in obtaining or fulfilling contract with customer.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 340
-SubTopic 40
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=123353750&loc=SL49131252-203054

+ Details

Name:	us-gaap_CapitalizedContractCostTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045

+ Details

Name:	us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045

+ Details

Name:	us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration